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.
JournalIndonesian Journal of Business Analytics2026#ESGDOI
The Role of ESG Reporting in Improving Financial Statement Transparency, Risk Mitigation, and Corporate Sustainability: A Systematic Literature Review
Abisetyo Arrozaq Wijaya, Trinandari Prasetya Nugrahanti
A systematic review of 22 articles (2021–2026) examining how ESG reporting affects financial statement transparency, information asymmetry, investor confidence, and risk mitigation. Firms with strong ESG disclosure tend to show higher finan…
Peer-reviewed🌍 GlobalJournalJournal of Business Social and Technology2026#ESGDOI
Circular Economy and Carbon Emission Reduction Strategies within The ESG Framework: A Case Study of PTPN IV PalmCo
Putrie Cynthia Ichwan, Amrie Firmansyah
A qualitative case study of Indonesia's state-owned palm oil firm PTPN IV PalmCo, analyzing circular economy and carbon reduction strategies under its ESG framework. It documents 11 biogas facilities, 873,395 tCO2e/yr sequestration, 191,107…
Peer-reviewedJournalJournal of Law and Bibliometrics Studies2026#ESGDOI
A Bibliometric Analysis and Literature Review of Sustainable Business Practices: Sustainability Disclosure in Indonesia’s Cement Industry
Wijaya Triwacananingrum, Rahmawati Rahmawati, Djuminah Djuminah +1
This study analyzes sustainability reports from 17 Indonesian cement companies (2017-2020) using GRI standards, combining word-count textual analysis (Loughran-McDonald) with bibliometric mapping. Semen Jawa showed the strongest overall and…
Peer-reviewedJournalFinance Research Letters2026#ESGDOI
ESG rating disagreement and bond default risk: How investor confidence mitigates financial vulnerability
Weiqing Dai, Pengcheng Zhong
This study examines how disagreement among ESG rating agencies affects corporate bond default risk, and whether investor confidence mitigates resulting financial vulnerability. It links ESG rating fragmentation to credit risk and cost of ca…
Peer-reviewedCNJournalUtilities Policy2026#ESGDOI
Internal factors shaping ESG ratings in Chinese listed power firms
Haizhou Tang, Zhiming Xie, Qiang Fu
An empirical study examining the internal firm-level factors that shape ESG ratings among Chinese listed power companies. It analyzes how attributes such as firm size, governance, and disclosure posture influence ratings, aiming to clarify …
Peer-reviewedCNJournalResearch in International Business and Finance2026#ESGDOI
ESG ratings and over-indebtedness: Evidence from China
Chao Wei, Yuzhao Zhang
An empirical study examining the relationship between ESG ratings and over-indebtedness among Chinese firms. It likely tests whether higher ESG scores correlate with lower leverage or financing costs, or whether over-indebted firms manipula…
Peer-reviewedJournalResearch in International Business and Finance2026#ESGDOI
How does digitalization affect divergence in corporate ESG ratings?
Hongli Fan, Yuqi Wang, Zhi Zhuo +1
This study examines how corporate digitalization affects divergence in ESG ratings. It explores whether digital transformation improves disclosure quality and reduces rating dispersion. ESG rating divergence matters for investors and cost o…
Peer-reviewedJournalCritical Perspectives on Accounting2026#ESGDOI
Uncritical adoption: academia's role in legitimising ESG ratings
Keelan McMahon, Orla McCullagh, Philip O'Regan
This paper critically examines how academia has uncritically adopted ESG ratings, thereby legitimising rating agencies' methodologies and reinforcing the authority of the ESG rating industry. It highlights the risk that unvalidated ESG scor…
Peer-reviewed🌍 GlobalJournalJournal of Corporate Finance2025#ESGDOI
Drawing up the bill: Are ESG ratings related to stock returns around the world?
Alves R.
An empirical study examining whether ESG ratings relate to stock returns across global markets. It questions whether ratings predict investment performance and whether regional differences exist, with implications for how ESG evaluation aff…
Peer-reviewed🌍 GlobalJournalJOURNAL OF ACCOUNTING AND FINANCIAL MANAGEMENT2026#ESGDOI
Effect of Sustainability Reporting on Value of Listed Financial Services Companies in Nigeria
M.M Naburgi
Using 440 firm-year observations from 44 listed Nigerian financial services firms (2015–2024), this study applies random-effects panel regression to test how four sustainability disclosure dimensions affect firm value (Tobin's Q). Economic,…
🇪🇺 EuropeJournalCorporate Social Responsibility and Environmental Management2026#ESGDOI
Sustainability Reporting in Extractive Industries: A Systematic Literature Review and Research Agenda
Marco Casale, Alessandra Faraudello
A systematic review of 106 articles (2000–2025) on ESG and sustainability reporting in extractive industries, using bibliometric mapping, thematic analysis, and content coding. The field is expanding but fragmented: theory remains anchored …
Peer-reviewedJournalEconomics taxes & law2026#ESGDOI
Russian Businesses’ climate strategies in the Green Economy’s concept
Б. С. Батаева, М. А. Измайлова
This paper examines climate strategy implementation at five Russian mining and metals companies amid the shift to a green economy. Metals firms outperform mining firms on climate and environmental strategy, showing lower environmental toxic…
Peer-reviewed🌍 GlobalJournalFALAH Jurnal Ekonomi Syariah2026#ESGDOI
Maqasid Al-Shariah Commitments Under Crisis and ESG Performance in Indonesia’s Islamic Capital Market
S. Rusmita, Fadillah Mansor, N. Ali +1
Using an unbalanced panel of 84 Sharia-listed non-financial Indonesian firms (2015–2024, 593 firm-years), this study tests whether immediate-protection (PL) and longer-horizon welfare (PLA) commitments affect ESG performance differently dur…
Peer-reviewedJournalInternational Journal of Innovative Science and Research Technology2026#ESGDOI
From Factory Floor to Future Goals: ESG in Motion
Aishwarya Rao L., Sathisha H. K.
An empirical study of ESG compliance in manufacturing, correlating ESG ratings (CRISIL and similar platforms) with firm value and operational efficiency using 2024 secondary data. It finds a positive association between higher ESG scores—es…
Peer-reviewedJournalJournal Research of Social Science Economics and Management2026#ESGDOI
The Effects of ESG, Corporate Governance, and Firm Attributes on Earning Quality Through Earning Management in Non-Banking State-Owned Enterprises
Triana Agustin
Using 85 firm-year observations from 17 Indonesian non-banking SOEs (2020–2024), this study tests ESG, governance, and firm attributes on earnings quality with earnings management as mediator via PLS-SEM. ESG and governance negatively affec…
Peer-reviewedJournalJurnal Manajemen Bisnis dan Keuangan2026#ESGDOI
INTEGRATION OF HUMANISTIC PHILOSOPHY IN SUSTAINABLE BUSINESS AND FINANCE MANAGEMENT: A LITERATURE STUDY
Nurtasyani Yusni, Anugrah Syahrani, Andi Aprilia Rahayu +1
This literature review examines how humanistic values—human dignity, justice, empathy, and moral responsibility—can be integrated into ESG, CSR, GHRM, and sustainable finance frameworks. It argues that instrumental ESG implementation risks …
Peer-reviewedJournalJournal of Information, Communication and Ethics in Society2026#ESGDOI
Strategic governance through ethics-by-design: aligning UI/UX practices with ESG accountability
Kirandeep Kaur Bajwa
This conceptual paper positions UI/UX design as an underexplored governance layer for operationalizing ESG accountability. It proposes the ethics-by-design for ESG (EbD4ESG) framework to address ethical and regulatory risks from manipulativ…
Peer-reviewedJournalJournal of Risk and Financial Management2026#ESGDOI
Board Diversity and Sustainability Disclosure: Empirical Evidence from Palestine
Ali H. I. Aljadba, Abdallah A. S. Fayad, Khaled O. Alotaibi +1
Using a balanced panel of 11 industrial firms listed on the Palestine Exchange (2018–2024), this study examines how board gender diversity, nationality diversity, and non-executive director representation relate to ESG disclosure. Female, f…
Peer-reviewed🇪🇺 EuropeJournalSustainability2026#ESGDOI
Decarbonisation Strategies in the Olive Oil Supply Chain: A Systematic Literature Review and ESG-Oriented Framework
Emrah Karapinar, Roberto Leonardo Rana, Leonardo Orsitto +2
This systematic review synthesises decarbonisation strategies across the olive oil supply chain—cultivation, milling/retail, and waste management—using PRISMA and 42 peer-reviewed studies. It develops a matrix linking these strategies to ES…
Peer-reviewed🇨🇳 ChinaJournalBusiness Strategy and the Environment2026#ESGDOI
The Limits of ESG Disclosure: Nonlinear Effects and Diminishing Returns in Corporate Sustainability
Jia Luo, Junping Xu, Xiaohui Li
Using a global panel of 1,320 listed firms (2010–2023), this study tests whether ESG disclosure's link to environmental performance is linear or subject to diminishing returns. Fixed-effects, CRE, quadratic, threshold, and spline models rev…
