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-reviewedJournalJIBEMA Jurnal Ilmu Bisnis Ekonomi Manajemen dan Akuntansi2026#ESGDOI
Pengaruh Pengungkapan Sustainability Reporting Berdasarkan GRI terhadap Cost of Equity pada Perusahaan Energi yang Terdaftar di BEI Periode 2020-2024
Nurhusnaini, Ayu Umyana, Khristina Yunita
This study empirically examines the effect of GRI-based sustainability reporting disclosures (economic, environmental, and social aspects) on the cost of equity for energy companies listed on the Indonesia Stock Exchange. Using panel data r…
Peer-reviewedJournalJurnal Akuntansi Perpajakan dan Auditing2026#ESGDOI
Pengaruh Mekanisme GCG, Kinerja Keuangan, dan Umur Perusahaan terhadap Pengungkapan Sustainability Report
Akhmad Faizhal, Ratna Anggraini, Muhammad Yusuf
This study analyzes the influence of independent commissioners, audit committees, profitability, and firm age on sustainability report disclosure among Indonesian energy companies. Using panel data regression, it finds that independent comm…
Peer-reviewedJournalJIBEMA Jurnal Ilmu Bisnis Ekonomi Manajemen dan Akuntansi2026#ESGDOI
Profitabilitas dan Sustainability Reporting Dalam Meningkatkan Kualitas Pelaporan Keuangan Melalui Ukuran Perusahaan
Afina Amalia, Nurul Aini
This study analyzes the impact of ROA and sustainability reporting on financial reporting quality, with firm size as a moderator, using data from Indonesian basic materials firms. Findings show that firm size strengthens the positive effect…
Peer-reviewedJournalJIBEMA Jurnal Ilmu Bisnis Ekonomi Manajemen dan Akuntansi2026#ESGDOI
Analisis Leverage, Sustainability Report, dan Profitabilitas Terhadap Nilai Perusahaan
Jenita Nur Ahadiah, Ira Wikartika
This study examines the impact of leverage, sustainability reporting, and profitability on firm value for metal and mineral companies listed on the Indonesia Stock Exchange (2021-2024) using multiple regression. Leverage has a significant n…
Peer-reviewedJournalInternational Journal of Islamic Economics2026#ESGDOI
<b>Integrating Islamic Business Ethics and Environmental Sustainability: Evidence of Green Accounting, Carbon Emission Disclosure, and Islamic Social Reporting Impacts on Firm Value</b>
Taufiq Andre Setiyono, Grace Tianna Solovida, Dessy Noor Farida
This study examines the impact of green accounting, carbon emission disclosure, and Islamic Social Reporting (ISR) on firm value for companies listed on the Jakarta Islamic Index 70 (JII70). Using regression analysis on 2023-2024 data, it f…
Peer-reviewed🌍 GlobalJournalJournal of risk and financial management2026#ESGDOI
ESG Disclosure, Return, and Risk of REITs: Evidence from Thailand and Singapore Under Changing Interest Rate Conditions
Chaiyathad Phutthadet, Ausawatap Akartwipart
This study examines whether ESG disclosure (not performance) is associated with risk-adjusted performance of REITs in Thailand and Singapore, using a new 15-indicator ESG Disclosure Index on 43 REITs (215 REIT-year observations, 2021-2025).…
Peer-reviewedJournalZenodo (CERN European Organization for Nuclear Research)2026#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-reviewedJournalJIBEMA Jurnal Ilmu Bisnis Ekonomi Manajemen dan Akuntansi2026#ESGDOI
ESG Disclosure, Capital Structure And Firm Value: Evidence From Indonesian Energy Sector
Tiara, Khristina Yunita, Syarif M. Helmi
This study examines the impact of ESG disclosure and capital structure on firm value for 39 Indonesian energy firms (2022-2024). It finds ESG disclosure has a negative significant effect, while capital structure has a positive significant e…
Preprint2026#ESGDOI
From Disclosure to Accountability: An Index-Based Evaluation of Environmental Accounting and ESG Integration in India's Chemical Industry
Mugdha Paranjape, Prof. Dr. Arun Gaikwad
This study constructs an Environmental Accounting Index (EAI) for Indian chemical companies, analyzing disclosures from 2018-2023. It finds that while large firms show moderate-to-high disclosure levels, smaller firms treat reporting as a c…
Peer-reviewedConferencePacific Asia Conference on Information Systems2026#ESG
Digital Sustainability and ESG Disclosure: A Study of Its Implementation Status and Development Effort by Indonesian Public Listed Companies
Nugraha R.A.
This study examines the implementation status and development efforts of ESG disclosure among Indonesian public listed companies. It analyzes the current state of digital sustainability reporting and explores the relationship between disclo…
Peer-reviewedConferencePacific Asia Conference on Information Systems2026#ESG
You Can’t Disclose What You Can’t Measure: Information Systems Orientation and ESG Reporting under Mandatory Disclosure
Garyali N.
This paper examines how firms' information systems orientation affects ESG reporting quality under mandatory disclosure regimes. It argues that measurement capability is a prerequisite for disclosure, and analyzes whether robust information…
Peer-reviewedJournalTAMSAAL2026#ESGDOI
From Capability to Sustainability: Managerial Ability, ESG Practices and Carbon Performance
Surayya Jamal, Muhammad Faizan Malik, Ahmad Zeb
This study examines how managerial ability affects carbon performance and the mediating role of ESG practices, using panel data from 180 Pakistani firms (2016-2025). Fixed-effects, mediation, and System GMM analyses show that managerial abi…
Peer-reviewedJournalInternational Journal of Application on Economics and Business2026#ESGDOI
THE IMPACT OF ESG DISCLOSURE, LEVERAGE, AND FIRM SIZE ON THE COMPANIES’ FINANCIAL PERFORMANCE
Michelle Gracella, Yanti Yanti
This study examines the impact of ESG disclosure, leverage, and firm size on financial performance (ROA) using panel data from 91 Indonesian energy firms (2022-2024). ESG disclosure has a negative but insignificant effect, leverage a negati…
Peer-reviewedJournalJurnal Ekonomi Bisnis dan Akuntansi2026#ESGDOI
Peran Pengungkapan Sustainability Report dan Kepemilikan Institusional dalam Meningkatkan Nilai Perusahaan
Maghfiratul Aini, Erna Chotidjah Suhatmi, Umi Hanifah
This study examines the impact of sustainability report disclosure and institutional ownership on firm value for Indonesian basic industry and chemical sector firms. Multiple regression analysis shows institutional ownership significantly a…
PreprintResearch Square2026#ESGDOI
From Compliance to Value: The CSRD and Green Taxonomy Revolution for Sustainable Value Creation in Tunisian Enterprises
Berrahal A, Langar S
This paper examines the impact of the EU's CSRD and Green Taxonomy on sustainability reporting and strategic value creation in Tunisian enterprises. It analyzes the tension between compliance-oriented approaches and ESG-integrated value cre…
Peer-reviewedJournalAustralasian Accounting Business and Finance Journal2017#ESGDOI
Corporate governance effects on social responsibility disclosures
Dias A.
This paper examines how corporate governance structures influence the disclosure of social responsibility (CSR) information. It analyzes the relationship between governance indicators and the quality/quantity of disclosures, identifying fac…
Peer-reviewedJournalBorsa Istanbul Review2021#ESGDOI
Corporate social responsibility disclosure and financial reporting quality: Evidence from Gulf Cooperation Council countries
Kareem AL Ani M.
This paper empirically examines the relationship between CSR disclosure and financial reporting quality in Gulf Cooperation Council (GCC) countries. It suggests that CSR disclosure may reduce information asymmetry and enhance the reliabilit…
Peer-reviewed🌍 GlobalJournalInternational Journal of Engineering and Advanced Technology2019#ESGDOI
Environmental, social and governance (ESG) disclosure and its impact on financial performance of top 100 companies in Malaysia and Australia
Kengkathran S.
This paper empirically examines the impact of ESG disclosure on financial performance for top 100 companies in Malaysia and Australia. It analyzes the relationship between disclosure levels and firm value/profitability, considering regional…
Peer-reviewedJournalInternational Journal of Finance and Economics2024#ESGDOI
ESG disclosure and financial performance of multinational enterprises: The moderating effect of board standing committees
Elmghaamez I.K.
This paper empirically analyzes how the relationship between ESG disclosure and financial performance in multinational enterprises is moderated by the composition of board standing committees (e.g., audit, compensation, nomination). It exam…
Peer-reviewedJournalBusiness Strategy and the Environment2018#ESGDOI
Relations between corporate economic performance, environmental disclosure and greenhouse gas emissions: New insights
Hassan O.A.G.
This paper empirically analyzes the relationships among corporate economic performance, environmental disclosure, and GHG emissions, offering new insights into how disclosure relates to emission reductions and financial outcomes.
