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-reviewedJournalAviradha International Journal of Law and Legal Studies (AIJLLS)2026#ESGDOI
Environmental, Social and Governance (ESG) Disclosures and Corporate Accountability in India: A Critical Analysis of SEBI’s Post-2021 Regulatory Framework
Swagata Dawn
This study analyzes SEBI's post-2021 regulatory changes, especially the BRSR framework, to assess whether ESG disclosure functions as a corporate accountability tool in India. It traces the shift from voluntary CSR to mandatory sustainabili…
Peer-reviewedJournalEnvironment, Social and Governance Insights2026#ESGDOI
LGBTQ+ Inclusion and ESG Performance in Indian Startups: A Mixed-Method Analysis of Sustainability Outcomes
Kashish Dua, Satyam Ranjan
This mixed-method study examines the relationship between LGBTQ+ inclusion and ESG performance in Indian startups. Quantitative surveys and qualitative interviews reveal that inclusive workplace practices positively affect employee wellbein…
Peer-reviewedJournalJournal of Digital Business and Global Economy2026#ESGDOI
Google's Sustainable Business Strategy: Synthesis of the 5Ps Framework, Creating Shared Value, ESG, and SDGs
Fonny Arisandy Jacob, Mohamad Rizan, Muhammad Awaluddin
This paper analyzes Google's sustainable business strategy using five integrated frameworks: Mintzberg's 5Ps, Creating Shared Value, ESG, and SDGs. It highlights large-scale clean energy procurement, supply chain transformation, circular pr…
Peer-reviewedJournalIqtisodiy taraqqiyot va tahlil2026#ESGDOI
YASHIL MAHSULOTLAR SAMARADORLIGINI BAHOLASH VA MONITORING QILISH: KELIB CHIQISHI, TARIXIY EVOLYUTSIYASI VA JORIY AMALIYOTLAR
Gulrux Abdumutalova
This paper comprehensively analyzes the theoretical, historical, and practical aspects of assessing and monitoring green product performance. It systematically examines the evolution from regulatory compliance in the 1970s to modern climate…
Peer-reviewedJournalSibirskaya finansovaya shkola2026#ESGDOI
Assessing the completeness and reliability of environmental information disclosure in integrated reporting of major public companies
I. Legasova
This study empirically analyzes the completeness and reliability of environmental disclosure in integrated reports of major Russian public companies (Gazpromneft, Tatneft, Transneft, LUKOIL, NOVATEK). Despite international and national stan…
Journal2026#ESGDOI
Peer Review Report For: FinTech Adoption and ESG Disclosure in Corporate Valuation: Intellectual Capital and Financial Performance Effects on Dividend Policy and Firm Value [version 3; peer review: 1 approved, 1 approved with reservations]
(著者不明)
This peer review report evaluates a study on how FinTech adoption and ESG disclosure affect firm value, mediated by intellectual capital and financial performance. The review outcome is one approval and one approval with reservations, highl…
Peer-reviewedJournalCorporate Social Responsibility and Environmental Management2026#ESGDOI
The Synergistic Impact of Corporate Social Responsibility and Environmental, Social, and Governance Disclosure on Green Innovation: Practical Implications for Sustainability-Oriented Innovation Strategies
Fülöp M.T.
This paper empirically analyzes the synergistic impact of CSR activities and ESG disclosure on green innovation, suggesting that their integrated implementation yields higher effects than separate approaches. It provides practical implicati…
Peer-reviewedJournalJournal of Risk and Financial Management2026#ESGDOI
Corporate Sustainability Disclosure, Firm Profitability, and Board Diversity: Unveiling the Interrelationships in a Developing Economy
Erekle Pirveli, Iza Gigauri, Claudia Covucci
Using structural equation modeling on Georgian listed firms (2018-2023), this study finds that board diversity enhances sustainability disclosure but does not directly impact profitability, and disclosure itself has no significant effect on…
Peer-reviewedJournalInternational Journal of Entrepreneurship and Sustainability Studies2026#ESGDOI
Harnessing Green Intellectual Capital to Drive Green Innovation and Environmental Performance
Amrie Firmansyah
This scoping review synthesizes 11 articles (2022-2024) to clarify how green intellectual capital (GIC) drives green innovation and environmental performance. GIC strengthens dynamic capabilities, integrates AI and big data, and aligns with…
Peer-reviewedJournalRIGGS Journal of Artificial Intelligence and Digital Business2026#ESGDOI
Pengaruh Corporate Governance dan Ukuran Perusahaan terhadap Pengungkapan Sustainability Report pada Perusahaan Perbankan di Bursa Efek Indonesia
Evander Sihite, Aditya Amanda Pane
This study examines the effect of corporate governance and company size on sustainability report disclosure among 20 Indonesian listed banks (2021-2024) using multiple regression. Both factors positively and significantly influence disclosu…
Peer-reviewedJournalJurnal Disrupsi Bisnis2026#ESGDOI
Pengaruh Profitabilitas dan Modal Intelektual terhadap Nilai Perusahaan melalui Sustainability Report
Putri Prasetya Islami, Rini Hidayah
This study analyzes the impact of profitability and intellectual capital on firm value through sustainability report disclosure, using 18 Indonesian healthcare firms (2022-2024). Results show profitability and intellectual capital significa…
Peer-reviewedJournalJournal of Multiperspectives on Accounting Literature2026#ESGDOI
The role of sustainability committee and sustainability report quality in carbon emission disclosure
Budianto, Doddy Setiawan, Wahyu Widarjo +1
This study examines the impact of sustainability committees and sustainability report quality (proxied by independent external assurance) on carbon emission disclosure among Indonesian energy and mining firms. Using panel data from 2020-202…
Peer-reviewedJournalRIGGS Journal of Artificial Intelligence and Digital Business2026#ESGDOI
Pengaruh ESG Disclosure, Digitalisasi Akuntansi, dan Goog Corporate Governance terhadap Kinerja Keuangan pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI) dengan Ukuran Perusahaan sebagai Variabel Moderasi
Wulandari Siregar, Lusi Elviani Rangkuti, Heny Triastuti Kurnia Ningsih
This study analyzes the impact of ESG disclosure, accounting digitalization, and good corporate governance on financial performance (ROA) of 25 Indonesian listed banks from 2020-2024. Using multiple regression and moderated regression analy…
Peer-reviewedJournalDinasti International Journal of Economics Finance & Accounting2026#ESGDOI
The Role of ESG Disclosure as a Moderator of the Influence of Transfer Pricing and Managerial Ownership on Tax Aggressiveness in Energy Sector Companies Listed on the IDX (2022–2024)
Ni Putu Indah Budi Lestari Putra, Desak Nyoman Sri Werastuti, I Made Pradana Adiputra
This study examines the effects of transfer pricing and managerial ownership on tax aggressiveness, and the moderating role of ESG disclosure, using data from Indonesian energy sector firms (2022-2024). Results show transfer pricing positiv…
Peer-reviewedJournalRIGGS Journal of Artificial Intelligence and Digital Business2026#ESGDOI
Pengaruh ESG Disclosure, Profitabilitas, Likuiditas terhadap Keputusan Investasi pada Perusahaan Manufaktur Non-Cyclical
Fadhilah Lulu Luthfiyah, Lidia Wahyuni
This study analyzes the impact of ESG disclosure, profitability, and liquidity on investment decisions (PER) for non-cyclical manufacturing firms listed on the Indonesia Stock Exchange from 2022-2024. Using panel data regression, it finds t…
Peer-reviewedJournalJournal of Economics Finance and Management Studies2026#ESGDOI
ESG Disclosure and Firm Value in Sharia Capital Markets: Evidence from Food and Beverage Firms in Indonesia
Aizzatut Tahiyya Nafisatul Muna, Nyata Nugraha, Iwan Budiyono
This study analyzes the impact of ESG disclosure on firm value (PBV) for 13 food and beverage firms listed on the Indonesian Sharia Stock Index (ISSI) from 2021-2024 using panel data regression. Results show that ESG disclosure simultaneous…
Peer-reviewedJournalRIGGS Journal of Artificial Intelligence and Digital Business2026#ESGDOI
Pengaruh Environmental Performance terhadap Firm Value: Peran ESG Disclosure sebagai Variabel Moderasi
Fachrul A Siregar
This study analyzes the impact of environmental performance and ESG disclosure on firm value for Indonesian mining companies listed on the IDX from 2021-2025. Using panel data regression on 150 observations, it finds both positively affect …
PreprintPreprints.org2026#ESGDOI
When ESG Disclosure Pays but Markets Look Away: Evidence from Vietnamese Commercial Banks
Ngọc Toàn Phạm, Hieu Le Tran Trung
This study examines the impact of voluntary ESG disclosure on the financial performance of Vietnamese commercial banks using panel data from 2010-2025. Constructing an ESG disclosure index via content analysis and employing fixed/random eff…
Peer-reviewedJournalJournal of Accounting Management and Economics2026#ESGDOI
ESG Disclosure Analysis on Profitability with Market Capitalization as a Moderating Variable
Hadi Setyo Nugroho
This study analyzes the impact of ESG disclosure on ROE for energy companies listed on the Indonesia Stock Exchange (2021-2024). Using a GRI-based checklist and multiple regression, it finds that all ESG dimensions positively affect ROE, bu…
Peer-reviewedJournalIndustrial Marketing Management2026#ESGDOI
Fifty shades of green in sustainability markets: How representational multiplicity influences understandings of adjacent market connections
Syväri M.
This paper explores how the multiplicity of 'green' representations in sustainability markets shapes understandings of connections to adjacent markets. It is a theoretical/conceptual study focusing on the social construction and meaning-mak…
