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-reviewedJournalSustainability Switzerland2021#ESGDOI
Financially distressed firms: Environmental, social, and governance reporting in indonesia
Harymawan I.
This paper examines ESG reporting practices among financially distressed firms in Indonesia, analyzing how financial distress affects the quality and quantity of ESG disclosures, and highlighting challenges and opportunities for ESG reporti…
Peer-reviewedJournalSustainability Switzerland2023#ESGDOI
Environmental, Social and Governance (ESG) Disclosure and the Small and Medium Enterprises (SMEs) Sustainability Performance
Shalhoob H.
This paper examines the impact of ESG disclosure on the sustainability performance of small and medium-sized enterprises (SMEs). Given limited resources, the balance between disclosure burden and effectiveness for SMEs is a key focus.
Peer-reviewedJournalRisks2021#ESGDOI
Esg disclosure and portfolio performance
Bermejo Climent R.
This paper examines the relationship between ESG disclosure and portfolio performance. It analyzes how the quality and scope of disclosure affect investment outcomes, suggesting the usefulness of ESG information in investor decision-making.
Peer-reviewedCNJournalSustainability Switzerland2023#ESGDOI
Antecedent Configurations of ESG Disclosure: Evidence from the Banking Sector in China
Wu J.
This paper analyzes the antecedent configurations of ESG disclosure in China's banking sector, identifying combinations of factors that promote disclosure. It provides insights into how ESG reporting is enhanced in emerging markets, offerin…
Peer-reviewedJournalIIARD INTERNATIONAL JOURNAL OF BANKING AND FINANCE RESEARCH2026#ESGDOI
Financial Disclosure and Stock Market Reaction: Thematic Study of Investors’ Concern in Transparency of Corporate Firm
Ogiriki Tonye
This paper theoretically examines how financial and non-financial disclosures affect stock market reactions and investor trust. Drawing on signaling theory, it argues that transparent disclosure reduces information asymmetry, leading to pri…
Peer-reviewedJournalEuroMed Journal of Business2026#ESGDOI
Mapping CSR, ESG, financial performance and analyst behavior: a bibliometric review (1993–2023)
Nesrine Bedoui, Ayman Ajina
A bibliometric review of 568 documents (1993-2023) maps the intellectual structure of research linking CSR, ESG, financial performance, and analyst behavior. Findings show fragmented literature with dominant streams on firm value, ESG discl…
Peer-reviewedJournalInternational Journal of Latest Technology in Engineering, Management & Applied Science2026#ESGDOI
The Evolution of Environmental, Social and Governance (ESG) Disclosures in India: A Regulator Perspective
Amita Priyadarshini, S. C. B. S. A. Selvan
This paper analyzes the evolution of ESG disclosures in India from the perspective of the Securities and Exchange Board of India (SEBI). It compares the current Business Responsibility and Sustainability Report (BRSR) with its predecessor, …
Peer-reviewedJournalWest Science Interdisciplinary Studies2026#ESGDOI
Toward a Multi-Dimensional ESG Framework for Enhancing Firm Value in Commercial Banks: A Systematic Literature Review
Atri Nodi Maiza Putra, Rida Prihatni, M. Yusuf
This study systematically reviews the literature on the relationship between ESG and firm value in the banking sector, identifying trends, gaps, and future directions. Following PRISMA guidelines and using Scopus, bibliometric analysis with…
Peer-reviewedJournalJurnal Akademi Akuntansi2026#ESGDOI
Digital transformation, sustainability disclosure, and audit quality: the role of corporate governance
Akie Rusaktiva Rustam, R. Widiastutik, Dian Anugerah Pancasona
This study examines the impact of digital transformation and sustainability disclosure on audit quality among Indonesian listed non-financial firms. Using panel logistic regression, it finds both positively affect audit quality, but corpora…
Peer-reviewedJournalJurnal Riset Akuntansi2026#ESGDOI
Pengaruh Envionmental, Social, Governance (ESG) Disclosure terhadap Nilai Perusahaan Sektor Energi pada Tahun 2020-2024
Mohammad Rafli Putera Fadhlyta, Willy Sri Yuliandhari
This study analyzes the relationship between ESG disclosure and firm value for Indonesian energy firms using panel data regression. Firm size and profitability positively affect firm value, while leverage shows inconsistent results. The fin…
Peer-reviewedJournalInternational journal of research and innovation in social science2026#ESGDOI
Governance Sustainability Disclosure and Firm Market Value in Nigeria: The Mediating Role of Investor Trading Behaviour
Okechukwu D. Amadi, U. Uwaleke, Success Jibrin Musa
This study examines the effect of governance sustainability disclosure on firm market value in Nigeria's listed industrial goods sector, with investor trading behavior as a mediator. Using panel data from 2010-2025, the results show no sign…
Peer-reviewed🌍 GlobalJournalWest Science Social and Humanities Studies2026#ESGDOI
Social Return on Investment and Impact Reporting Transparency as Determinants of Investor Trust and Funding Sustainability in Foreign Architecture Development Companies in Bali
Putu Suda Nurjani, Sintia Permata Sari, Vinsensius Tibo
This study examines how Social Return on Investment (SROI) and transparency in impact reporting affect investor trust and funding sustainability among foreign architecture development companies in Bali. Using PLS-SEM on survey data from 185…
Peer-reviewedJournalJurnal Literasi Akuntansi2026#ESGDOI
Financial Performance Memediasi Sustainability Report dan Good Corporate Governance Terhadap Firm Value
Yoga Ardiansah, Dwi Suhartini
This study examines the impact of sustainability reporting, independent commissioner proportion, and institutional ownership on firm value, with financial performance as a mediator, for 35 Indonesian energy firms (2022-2024). Panel regressi…
Peer-reviewedJournalZenodo (CERN European Organization for Nuclear Research)2026#ESGDOI
Effect Of Sustainability Reporting On Financial Performance Of Manufacturing Firms In Nigeria
Onuora J. K. J
This paper empirically examines the impact of sustainability reporting on the financial performance of manufacturing firms in Nigeria. It analyzes how the quality and extent of disclosure relate to profitability and firm value, offering ins…
Peer-reviewedJournalJournal of Islamic Finance and Accounting Research.2026#ESGDOI
PENGARUH ESG DISCLOSURE TERHADAP RISIKO FINANCIAL DISTRESS PERUSAHAAN MAKANAN DAN MINUMAN DI BEI
Hani Fitria, Herman Rustandi
This study examines the impact of ESG disclosure on financial distress risk (Zmijewski model) for 24 food and beverage companies listed on the Indonesia Stock Exchange from 2020 to 2024. Using panel regression with random effects, it finds …
Peer-reviewedCNJournalAdvances in Economics Management and Political Sciences2026#ESGDOI
City-Level Climate Policy Uncertainty and Corporate ESG Report Issuance: A Bounded Null Association in Chinese Listed Firms
Linrui Zhang
This paper examines the impact of city-level climate policy uncertainty on corporate ESG report issuance in China. Using data from 2011-2022, the authors find that the average effect is essentially zero, bounded within ±0.75 percentage poin…
Peer-reviewedJournalSustainability Switzerland2021#ESGDOI
Esg reporting: Empirical analysis of the influence of board heterogeneity from an emerging market
Lavin J.F.
This paper empirically analyzes the relationship between board heterogeneity and ESG reporting quality in an emerging market. It examines how board composition influences sustainability disclosure, aiming to clarify the link between corpora…
Peer-reviewedJournalSustainability Switzerland2021#ESGDOI
Esg disclosure in an emerging market: An empirical analysis of the influence of board characteristics and ownership structure
Lavin J.F.
This paper empirically examines how board characteristics (e.g., size, independence) and ownership structure (e.g., institutional, foreign) influence the extent of ESG disclosure in an emerging market. It provides insights into governance d…
Peer-reviewedJournalSustainability Switzerland2020#ESGDOI
Corporate economic, environmental, and social sustainability performance transformation through ESG disclosure
Alsayegh M.F.
This paper examines the impact of ESG disclosure on corporate economic, environmental, and social performance. It analyzes mechanisms through which disclosure contributes to sustainability improvement and offers practical implications.
Peer-reviewedCNJournalSustainability Switzerland2024#ESGDOI
Sustainable Pathways: ESG Disclosure Performance and Optimization in China
Zhou X.
This paper analyzes ESG disclosure performance of Chinese firms, examining the relationship between disclosure quality and firm characteristics. It proposes optimization strategies and offers implications for the development of ESG disclosu…