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.

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Topic: #ESG (clear)

Showing 581–600 of 2732 papers

Peer-reviewedJournalAccounting and Business Research2026#ESGDOI

ESG disclosure and ESG performance of seeking-buyer companies

King T.

This paper analyzes the relationship between ESG disclosure and ESG performance in seeking-buyer companies. It examines how ESG disclosure affects firm value and acquisition likelihood, and investigates the gap between disclosure quality an…

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Peer-reviewedJournalRIGGS Journal of Artificial Intelligence and Digital Business2026#ESGDOI

Analisis Kepatuhan Dalam Pengungkapan Sustainability Report Berdasarkan GRI Standard pada Perusahaan Pariwisata di BEI

Marisa Dwi Irmawati, Utami Puji Lestari

This study analyzes GRI Standards compliance in sustainability reports of two Indonesian tourism companies (PANR, DYAN) listed on the IDX. Using content analysis and binary scoring for 2023-2024, overall disclosure levels were low ('Limited…

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JournalThe International Conference on Sustainable Economics Management and Accounting Proceeding2026#ESGDOI

DETERMINING COMPANY VALUE IN THE DIGITAL ECONOMY ERA: ANALYSIS OF DIGITAL INNOVATION, INTANGIBLE ASSETS, AND SUSTAINABILITY REPORTING

Mutmainah Mutmainah, Melinda Wijaya

This study empirically examines the impact of digital innovation, intangible assets, and sustainability reporting on firm value (Tobin's Q) for 23 Indonesian technology firms (2023-2025). Results show sustainability reporting significantly …

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Peer-reviewed🌍 GlobalJournalZenodo (CERN European Organization for Nuclear Research)2026#ESGDOI

THE IMPACT OF SUSTAINABILITY REPORTING ON FAIR VALUE MEASUREMENT: EVIDENCE FROM LISTED COMPANIES IN GHANA

Dennis Kwesi Botwe, Vida Awatey, Freda Nunana Nukunu +3

This study empirically examines the impact of sustainability reporting (ESG disclosure) on the quality of fair value measurement among listed companies on the Ghana Stock Exchange. Using secondary data from annual, sustainability, and integ…

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Peer-reviewedJournalThe ES Accounting And Finance2026#ESGDOI

The Effect of Sustainability Report Disclosure, Firm Size, and Liquidity on Firm Value: Evidence from Indonesian Mining Companies

Iriana Auliyah Iriana, Jesicha Ardhyana Destriani, Mursalam Salim +2

This study examines the impact of sustainability report disclosure, firm size, and liquidity on firm value (PBR) for Indonesian mining firms. Using 70 firm-year observations from 2020-2024, regression analysis shows disclosure has a negativ…

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Peer-reviewedJournalZenodo (CERN European Organization for Nuclear Research)2026#ESGDOI

THE EFFECT OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DISCLOSURE AND PROFITABILITY ON FIRM VALUE IN COAL SUBSECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2020–2025 PERIOD

Rani Manik, Jummaini, Rico Nur Ilham +1

This study examines the impact of ESG disclosure and profitability on firm value for 11 coal companies listed on the Indonesia Stock Exchange (2020-2025) using panel data regression. Environmental disclosure positively affects firm value, w…

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Peer-reviewedJournalJournal of Management Entrepreneurship and Tourism2026#ESGDOI

The Effect of ESG Disclosure on Investment Decisions by Companies in the Mining Sector on the Indonesia Stock Exchange

Muh. Rezky Ananda Putra, Emilia Nurdin, Yuli Lestari Labangu

This study examines the effect of ESG disclosure on corporate investment decisions among 39 Indonesian mining firms (2022-2024) using panel data regression. Findings show ESG disclosure has a positive but statistically insignificant effect …

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Peer-reviewed🌍 GlobalJournalGenetics and Molecular Research2026#ESGDOI

ASSESSING THE IMPACT OF ESG SCORES ON PROFITABILITY AND MARKET VALUATION OF ESG INDEX LISTED COMPANIES: A MULTIPLE PANEL REGRESSION FRAMEWORK

Jyoti Vishwakarma, Dr. Sunil Kumar

This study analyzes the impact of ESG scores on profitability and market valuation for 194 BSE ESG index companies in India using panel regressions. It finds that ESG scores significantly enhance Tobin's Q but slightly reduce short-term pro…

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Peer-reviewedJournalInternational Journal of Islamic Economics2026#ESGDOI

Integrating Islamic Business Ethics and Environmental Sustainability: Evidence of Green Accounting, Carbon Emission Disclosure, and Islamic Social Reporting Impacts on Firm Value

Taufiq Andre Setiyono, G. Solovida, Dessy Noor Farida

This study examines the impact of green accounting, carbon emission disclosure, and Islamic Social Reporting (ISR) on firm value (Tobin's Q) for companies listed on the Jakarta Islamic Index 70 (JII70). Using 2023-2024 data and regression a…

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Peer-reviewed🌍 GlobalJournalJournal of Islamic Accounting and Business Research2026#ESGDOI

Systematic literature review of sustainable islamic finance using bibliometric and topic modeling approaches

Norhidayah Abu Bakar, Mohammad Abdullah, Z. Sulong

This study systematically reviews the literature on sustainable Islamic finance using bibliometric analysis and topic modeling. It identifies five dominant themes: Islamic social finance, governance and CSR, green finance, legal frameworks,…

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Peer-reviewedJournalInternational Journal of Application on Economics and Business2026#ESGDOI

PROFITABILITY, RISK, AND COMPANY SIZE: UNVEILING THEIR ROLE IN ESG DISCLOSURE

E. Stephanie, Yanti Yanti

This study analyzes the impact of profitability, risk, and company size on ESG disclosure for 38 Indonesian consumer non-cyclicals firms (2022-2024). Results show company size positively and significantly affects ESG disclosure, supporting …

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Peer-reviewedJournalInternational journal of research and innovation in social science2026#ESGDOI

Sustainability Disclosure and Performance of Firms in Nigeria

Hafsah Haruna Rugga, Prof. N.A Kaoje, Palladan Ahmad Aliyu +1

This study examines the effect of ESG disclosure on firm performance in Nigeria's oil and gas and industrial goods sectors using panel data from 16 listed firms (2014-2023). Governance disclosure positively and significantly affects perform…

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