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-reviewedJournalDigital Bisnis Jurnal Publikasi Ilmu Manajemen dan E-Commerce2026#ESGDOI
Pengaruh Sustainability Reporting (Sr) Dan Good Corporate Governance (GCG) Terhadap Nilai Perusahaan Pada Pt Indo Tambangraya Megah Tbk Periode 2015 – 2024
Diana Widia Putri, Kartono Kartono
Using 10 annual observations (2015–2024) of Indonesian coal miner PT Indo Tambangraya Megah, this study tests whether sustainability reporting (GRI G4-based SRDI) and good corporate governance (share of independent commissioners) affect fir…
Peer-reviewed🌍 GlobalJournalDe-centre Journal of Interdisciplinary Studies2026#ESGDOI
Sustainability Reporting and Financial Reporting Quality of Listed Deposit Money Banks in Nigeria
Wisdom Okere, Saidu Musa, Nonso Okoye +2
This study examines how sustainability reporting affects financial reporting quality (timeliness and earnings predictability) in 10 listed Nigerian deposit money banks from 2011 to 2024. Findings show higher sustainability reporting reduces…
Peer-reviewedJournalJurnal Pustaka Cendekia Hukum dan Ilmu Sosial2026#ESGDOI
The Effect of ESG Disclosure, Earnings Per Share, and Debt-to-Equity Ratio on Price-to-Book Value: Evidence from the Indonesian Coal Mining Industry
Bhayu A. Paputungan, Hizkia H. D. Tasik, Jeffry L. A. Tampenawas
Using panel regression on 10 pure coal miners listed in Indonesia (40 firm-year observations, 2022-2025), this study tests ESG disclosure, EPS, and DER effects on PBV. ESG disclosure and EPS show significant negative effects, DER is insigni…
Peer-reviewedJournalJurnal Pustaka Cendekia Hukum dan Ilmu Sosial2026#ESGDOI
The Effect of ESG Disclosure, Efficiency, and Liquidity on Banking Performance Listed on the Indonesia Stock Exchange for the 2021-2025 Period
Nasavia Daeng Lompang, Joy Elly Tulung, Debry Chrystie Alexandra Lintong
Panel regression on 18 Indonesian listed banks (90 observations, 2021-2025) tests ESG disclosure, efficiency (BOPO), and liquidity (LDR) effects on ROA. ESG disclosure and liquidity show no significant effect; efficiency has a significant n…
Peer-reviewedJournalJournal of Climate Finance2026#ESGDOI
COST–BENEFIT PARADOX OF ESG DISCLOSURE: DIVERGING EFFECTS ON ACCOUNTING PERFORMANCE, MARKET VALUATION AND THE ROLE OF GOVERNMENT OWNERSHIP
Tran Quoc Dung, Hanh Thi My Le, Lai Van Vo +1
This paper examines a cost–benefit paradox in ESG disclosure, showing that its effects diverge between accounting performance and market valuation. It argues disclosure costs may weigh on short-term accounting profits while market valuation…
Peer-reviewedCNJournalCarbon Footprints2026#ESGDOI
Women’s power: how do female executives promote corporate low-carbon performances
Kangyin Dong, Shuanglei Xu, Youyi Deng +1
Analyzing 5,413 Chinese listed firms (2007–2024), this study examines how female executives affect corporate low-carbon performance. Female executive presence generally reduces carbon emissions, but a U-shaped relationship with their propor…
Peer-reviewedJournalBusiness Ethics the Environment and Responsibility2025#ESGDOI
Corporate social responsibility disclosure and corporate social irresponsibility in emerging economies: Does institutional quality matter?
Gerged A.M.
An empirical study examining the link between CSR disclosure and corporate social irresponsibility (CSI) in emerging economies, and how institutional quality moderates this relationship. It probes whether disclosure reflects genuine respons…
Peer-reviewedJournalCorporate Governance Bingley2020#ESGDOI
The role of corporate governance on CSR disclosure and firm performance in a voluntary environment
Chijoke-Mgbame A.M.
This study examines how corporate governance shapes CSR disclosure and firm performance in a voluntary disclosure setting. Without an abstract, details are limited, but its focus on voluntary disclosure and governance structures offers less…
Peer-reviewedJournalBusiness Strategy and the Environment2025#ESGDOI
The Impact of National Cultural Dimensions on Corporate Environmental, Social and Governance Disclosure: Evidence From Social Media Practices
Nicolo G.
This study empirically examines how national cultural dimensions shape corporate ESG disclosure, focusing on social media practices. It suggests cultural context influences the volume, quality, and channel choice of ESG disclosure, with imp…
Peer-reviewed🇪🇺 EuropeJournalOeconomia Copernicana2023#ESGDOI
Impact of corporate social responsibility on cost of debt in Scandinavian public companies
Aleknevičienė V.
An empirical study examining how corporate social responsibility (CSR) performance affects the cost of debt among Scandinavian public companies. It addresses whether stronger CSR/ESG profiles translate into cheaper borrowing, suggesting a c…
Peer-reviewedJournalJournal of Accounting and Economics2026#ESGDOI
How do consumers use ESG disclosure? Evidence from a randomized field experiment with everyday product purchases
Leonelli S.
This study uses a randomized field experiment to test how consumers actually use ESG disclosure when buying everyday products. It probes the causal link between disclosure and purchasing behavior, addressing whether disclosure regimes chang…
Peer-reviewedJournalJournal of Risk and Financial Management2024#ESGDOI
The Influence of Environmental, Social, and Governance Disclosure on Capital Structure: An Investigation of Leverage and WACC
Tawfiq T.T.
An empirical study examining how the quality of ESG disclosure affects corporate capital structure, specifically leverage and weighted average cost of capital (WACC). It suggests firms with stronger disclosure may enjoy lower capital costs …
Peer-reviewed🇪🇺 EuropeJournalBusiness Strategy and the Environment2025#ESGDOI
ESG Disclosure and Access to Credit: A Configurational Analysis of European Listed Firms
Gallucci C.
A configurational study of European listed firms examining how combinations of ESG disclosure attributes shape access to credit. It moves beyond single-factor effects to identify pathways by which disclosure quality translates into financin…
Peer-reviewedJournalBusiness Strategy and the Environment2023#ESGDOI
What explains firms' net zero adoption, strategy and response?
Berger-Schmitz Z.
An empirical study examining what drives firms' adoption of net zero targets and their resulting strategies and responses. Without an abstract, methods and geography are unclear, but the focus on determinants of corporate climate governance…
Peer-reviewed🌍 GlobalJournalProcess Integration and Optimization for Sustainability2026#ESGDOI
The ESG–Efficiency Nexus: Insights from the Oil and Gas Industry
A. C. Pacagnella, L. Gaio, R. Coelho +2
Analyzing 131 oil and gas firms via two-stage Network DEA, this study links operational/financial efficiency to ESG performance. More efficient firms show significantly higher overall ESG scores and outperform across most E/S/G pillars, exc…
Peer-reviewed🌍 GlobalJournalJurnal Akademi Akuntansi2026#ESGDOI
ESG performance and financial distress risk: evidence from Southeast Asian consumer non-cyclicals companies
Ismi Siti Nurzahra, F. Kristanti
This study examines how ESG performance affects financial distress among 26 consumer non-cyclical firms in Indonesia, Malaysia, and Thailand (2020–2024) using panel regression on Refinitiv data. Environmental performance significantly reduc…
Preprint🌍 GlobalOSF Preprints (OSF Preprints)2026#ESG
Sustainability Reporting and Corporate Financial Profitability — Rio Tinto/Anglo American
TUSHAR K
This paper examines the relationship between sustainability reporting practices and corporate financial profitability, using Rio Tinto and Anglo American as case studies. Without an abstract, details remain unclear, but it addresses how ESG…
DatasetZenodo (CERN European Organization for Nuclear Research)2026#ESGDOI
Supporting Dataset for "ESG Disclosure, Investor Sentiment, and Stock Price Crash Risk: Evidence from Listed Vietnamese Oil and Gas Firms"
Ha Viet Nguyen, Lan Phương Đặng Thị
Supporting dataset for a study examining ESG disclosure, investor sentiment, and stock price crash risk in listed Vietnamese oil and gas firms. It includes firm-level variables such as crash risk measures, ESG disclosure, investor sentiment…
Peer-reviewedJournalEmerging Markets Finance and Trade2026#ESGDOI
Cheap Talk or Costly Signal? How TSR-Linked CEO Compensation Drives Strategic ESG Disclosure
Kyeongheum Ra
This study examines whether CEO pay tied to total shareholder return (TSR) drives strategic ESG disclosure. It frames ESG reporting as either cheap talk or a costly signal, suggesting compensation incentives shape how managers disclose sust…
Peer-reviewedJournal경영교육연구2026#ESGDOI
Role Reconstruction of ESG Practitioners and the Development of Foundations for Organizational Adaptation under Mandatory ESG Disclosure: A Case Study of a Korean Listed Manufacturing Firm
Chang-Bok Lee, Joo－Byung Lee
A case study of a Korean listed manufacturing firm examining how ESG practitioners' roles are reconstructed and organizational adaptation foundations are built under mandatory ESG disclosure. It illustrates how disclosure regulation reshape…
