GX Research Hub · English
GX & Decarbonization Research
This page provides an English interface to the gxceed GX paper corpus. The corpus aggregates papers from 14 contributing scholarly metadata sources and uses AI-assisted classification to identify signals related to measurement, policy narratives, outcomes, implementation, industrial adoption, and verification.
The goal is not only to discover papers, but to observe how GX research is distributed across research substance, implementation narratives, external expectations, implementation substance, and judgment formation.
Summaries are AI-assisted. Always refer to the original paper for authoritative conclusions.
Peer-reviewedJournalJournal of Asia Entrepreneurship and Sustainability2026#ESGDOI
Sustainable Finance Bridging Profitability and Environmental Responsibility
Dr. Ramandeep Kaur, Jishnu V R, Ashok Raut
This study examines the role of sustainable finance in bridging the gap between financial performance and environmental stewardship by integrating ESG factors into investment and strategic decisions. Based on a survey of 400 finance profess…
Peer-reviewed🌍 GlobalJournalIIARD INTERNATIONAL JOURNAL OF BANKING AND FINANCE RESEARCH2026#ESGDOI
Moderating Effect of Board Diversity on Economic Sustainability Reporting and Firm Value of Listed Manufacturing Firms in Nigeria
Ada Francis
Using panel data from 43 listed Nigerian manufacturing firms (2010-2024), this study finds that economic sustainability reporting positively and significantly affects firm value, and that board diversity strengthens this relationship. The i…
Peer-reviewedJournalSocial Science Academic2026#ESGDOI
Love, Compassion, and Sustainability Accounting: An Islamic Values-Based Framework for Ethical and Spiritual Sustainability Reporting
Ika Agustina, Elvira Sitna Hajar, Tetty Nur Intan Rifia +3
This study proposes a conceptual framework for sustainability accounting grounded in Islamic values of love and compassion (mawaddah and rahmah). It synthesizes classical Islamic sources with contemporary sustainability literature (GRI, ESG…
JournalProceedings of the International Conference on Rural Development and Entrepreneurship (ICORE)2026#ESGDOI
ESG DISCLOSURE AND LOCAL ECONOMIC EXPOSURE IN SUPPORTING INCLUSIVE RURAL DEVELOPMENT: EVIDENCE FROM INDONESIAN LISTED COMPANIES
Ratiyah Ratiyah, Istiqomah Istiqomah, Lilis Siti Badriyah
This study examines how ESG disclosure and local economic exposure affect inclusive rural development in Indonesia. Using manually constructed ESG indicators from sustainability reports and PLS-SEM analysis, it finds that ESG disclosure pos…
Peer-reviewed🇪🇺 EuropeJournalEuropean Management Review2026#ESGDOI
Environmental disclosure and environmental performance: The role of climate governance and ESG controversies
Hussain Muhammad, Mohamed Aman
Using panel data from STOXX Europe 600 firms, this study finds a positive association between environmental performance and disclosure, strengthened by climate governance and weakened by ESG controversies. Credible disclosure requires stron…
Peer-reviewed🇪🇺 EuropeJournalInternational Journal of Financial Studies2026#ESGDOI
Assessing the Relationship Between Financial Performance, ESG Reporting, and Corporate Value: Evidence from the Portuguese Stock Market
Sónia Monteiro, Vanda Roque, Inês Moreira
This study analyzes non-financial reports of Portuguese listed firms (2019-2022) to construct a GRI-based ESG disclosure index. Panel regressions show financial performance does not significantly affect ESG reporting; only firm size does. E…
Peer-reviewedJournalZenodo (CERN European Organization for Nuclear Research)2026#ESGDOI
ESG DISCLOSURE IN UZBEKISTAN'S STATE-OWNED ENTERPRISES: A REVIEW OF 2023 SUSTAINABILITY REPORTS
Zamira Ataniyazova
This study provides the first systematic evaluation of ESG reporting by Uzbekistan's state-owned enterprises (SOEs), assessing 12 SOEs across five sectors against a four-pillar maturity framework. Findings show that reporting experience and…
Peer-reviewedJournalZenodo (CERN European Organization for Nuclear Research)2026#ESGDOI
ESG DISCLOSURE IN UZBEKISTAN'S STATE-OWNED ENTERPRISES: A REVIEW OF 2023 SUSTAINABILITY REPORTS
Zamira Ataniyazova
This study provides the first systematic evaluation of ESG reporting by Uzbekistan's state-owned enterprises (SOEs), assessing 12 SOEs across five sectors against a four-pillar maturity framework. It finds that reporting experience and exte…
PreprintSSRN#ESG
Is History Repeating Itself? The (Un)Predictable Past of ESG Ratings
(著者不明)
This paper analyzes the historical fluctuations of ESG ratings to assess their predictability. By examining past patterns, it offers insights into rating stability and future trends, providing important implications for investors and corpor…
Peer-reviewedJournalInternational Review of Economics and Finance2024#ESGDOI
Media attention, negative reports and textual information of banks’ ESG disclosure
Zhou W.
This paper examines how textual information in banks' ESG disclosures relates to media attention and negative reports. It explores the link between disclosure quality and external pressure, offering insights into banks' disclosure strategie…
Peer-reviewedJournalInternational Journal of Disclosure and Governance2025#ESGDOI
Decoding ESG disclosure: unveiling the role of catering incentives
Lee K.F.
This paper examines the role of catering incentives in corporate ESG disclosure, exploring how firms tailor their reporting to meet external expectations. It analyzes the impact of such strategic disclosure on firm value and investor behavi…
Peer-reviewedJournalJournal of System and Management Sciences2023#ESGDOI
Determinants of Environmental, Social, and Governance (ESG) Disclosure in Fashion Industry: An Empirical Study
Azriane Angganararas I.
This study empirically analyzes the determinants of ESG disclosure in the fashion industry, examining factors such as firm size, profitability, and governance structure. It provides practical insights for improving sustainability reporting …
Peer-reviewedJournalSage Open2026#ESGDOI
The Impact of ESG Disclosure on Supply Chain Performance in Small and Medium Enterprises
Zhao X.
This study examines the impact of ESG disclosure on supply chain performance in small and medium enterprises (SMEs). It suggests that ESG disclosure can enhance trust and risk management with partners, potentially improving overall supply c…
Peer-reviewedJournalJournal of Real Estate Finance and Economics2023#ESGDOI
ESG Disclosure, REIT Debt Financing and Firm Value
Feng Z.
This paper empirically examines how ESG disclosure affects REIT debt financing and firm value. It suggests that transparent ESG information enhances investor confidence, potentially improving financing conditions and firm valuation. The stu…
Peer-reviewedJournalJournal of Accounting and Financial Management2026#ESGDOI
Corporate Social Responsibility Disclosure and Profitability: Experience from Selected Consumer Goods Manufacturing Firms in Nigeria
M. Oladejo
This study analyzes the relationship between CSR disclosure and profitability for five consumer goods manufacturers in Nigeria. External environmental costs negatively impact ROA, while internal environmental costs show a positive correlati…
Peer-reviewed🌍 GlobalJournalBusiness Strategy and the Environment2026#ESGDOI
Beyond Linear ESG Effects: Configurational Pathways to Superior Profitability Among Environmental Proactive Firms
Daniel Yeung, Lingju Chen, Qingliang Tang
This study re-examines the ESG-financial performance link using a configurational approach. Analyzing 1,380 environmentally mature firms (CDP score ≥ B) with fsQCA, it identifies five equifinal pathways to high profitability (ROA). Strong E…
Peer-reviewedJournalProceedings of the International Conference on Rural Development and Entrepreneurship (ICORE)2026#ESGDOI
FUTURE OF FINANCE: MANAGING THE RESURGENCE OF NON-ESG STOCKSUNDER STRICT COMPLIANCE
Nyoman Kristian Hadi, Intan Shaferi
This paper analyzes the resurgence of non-ESG stocks and its impact on sustainable investment trends, proposing strategies for financial institutions to balance profitability and regulatory compliance. Based on conceptual analysis and liter…
Peer-reviewed🌍 GlobalJournal2026#ESGDOI
Sustainability for whom? Power, risk, and ESG investing in rental housing
J. Parish, Aretousa Bloom, Cam-Tu Nguyen
This report critically examines how ESG investing shapes rental housing financialization and assetization. Synthesizing 56 academic articles and comparing regulatory frameworks in Canada, the EU, and the US, it argues ESG is a socio-technic…
Peer-reviewedJournalInternational Journal of Latest Technology in Engineering, Management & Applied Science2026#ESGDOI
The Effect of Environmental, Social and Governance Disclosure Quality on Tobin’s Q of Listed Deposit Money Banks in Nigeria
Mohammed Baba Shehu, Sani. U. Gurowa (Ph.D.)
This study examines the effect of ESG disclosure quality on Tobin's Q for listed Nigerian deposit money banks from 2014-2024. Using a bespoke Integrated Disclosure Quality Classification (IDQC) framework, it constructs a Weighted Disclosure…
Peer-reviewedCNJournalAcademic Journal of Business & Management2026#ESGDOI
Practical Dilemmas and Optimization Paths for SMEs’ Mandatory ESG Disclosure under Hierarchical Supervision: A Case Study of Ultrapower
Wei Yang, Hongjiang Pei
As mandatory ESG disclosure for A-share listed companies begins in 2026, this paper analyzes the practical dilemmas for SMEs using Ultrapower (ChiNext) as a case. Drawing on information asymmetry and stakeholder theories, it identifies weak…