GX Research Hub · English
GX & Decarbonization Research
This page provides an English interface to the gxceed GX paper corpus. The corpus aggregates papers from 13 open 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-reviewedJournalFinance research letters2026#ESGDOI
Energy exposure, ESG scores, and stock market resilience to geopolitical energy Shocks
Raymond Kwong
This paper examines the role of ESG scores in stock market resilience to geopolitical energy shocks. It analyzes how firms with high energy exposure are affected differently based on ESG scores, potentially showing ESG ratings as useful for…
Peer-reviewedJournalRiset Akuntansi dan Portofolio Investasi2026#ESGDOI
Biaya lingkungan dan sustainability report terhadap kinerja keuangan: Bukti empiris subsektor batubara di Bursa Efek Indonesia (2019–2024)
Helmi Nasrullah Muhammad, Fanda D. P. Rundengan
This study examines the impact of environmental costs and sustainability report disclosure on financial performance (ROA) for 23 coal subsector companies listed on the Indonesia Stock Exchange from 2019 to 2024, using 115 firm-year observat…
Peer-reviewedJournalJurnal Wahana Akuntansi2026#ESGDOI
Deconstructing Environmental Risk in Corporate Sustainability Reporting: A Qualitative Study of Flood Risk Representation in Sumatra
Shivy Indah Novisari, Mega Devita Sari
This qualitative study uses Derridean deconstruction to analyze flood risk representation in sustainability reports of four Sumatran companies (forestry, mining, power, agriculture). It finds that environmental responsibility is framed thro…
Peer-reviewed🌍 GlobalJournalSustainability2026#ESGDOI
Inclusive and Sustainable Local Development: A Systematic Review of Environmental Sustainability, Municipal Governance, and Stakeholder-Oriented Reporting
Konstantinos Georgantas, Michalis Skordoulis, Fotios Rizos +2
This systematic review (PRISMA 2020) examines how inclusive and sustainable local development is conceptualized and operationalized in municipalities, organizing evidence into three pillars: conceptual/theoretical approaches, governance/pol…
Peer-reviewed🇪🇺 EuropeJournalBritish Food Journal2025#ESGDOI
ESG reporting meets farmer – implications of the European corporate sustainability reporting directive for the agrifood sector
Witt N.
This paper examines the implications of the EU's Corporate Sustainability Reporting Directive (CSRD) for the agrifood sector, focusing on the reporting obligations and data demands placed on farmers within the supply chain, and discusses th…
Peer-reviewed🌍 GlobalJournalBorsa Istanbul Review2022#ESGDOI
ESG practices and corporate financial performance: Evidence from Borsa Istanbul
Saygili E.
This paper empirically examines the relationship between ESG practices and financial performance of firms listed on Borsa Istanbul, providing evidence from an emerging market and offering implications for investors and companies.
Peer-reviewed🇪🇺 EuropeJournalJournal of Applied Accounting Research2022#ESGDOI
Sustainable corporate governance and non-financial disclosure in Europe: does the gender diversity matter?
Nicolò G.
This paper examines the relationship between non-financial disclosure and corporate governance in European firms, focusing on the impact of board gender diversity on disclosure quality and sustainability outcomes. It highlights diversity as…
Peer-reviewed🌍 GlobalJournalJournal for International Business and Entrepreneurship Development2026#ESGDOI
Environmental, social and governance disclosure practices of Islamic banks across Asian countries: changes around the COVID-19 period
Basri R.
This paper examines ESG disclosure practices of Islamic banks across Asian countries, comparing changes around the COVID-19 period. It analyzes the pandemic's impact on disclosure quality and quantity, highlighting challenges in integrating…
Peer-reviewedJournalCorporate Governance Bingley2025#ESGDOI
The impact of board gender diversity on financial performance of non-financial companies of the UAE: the moderating role of environmental, social, and governance (ESG) disclosure
Al Hosani N.H.
This paper examines the impact of board gender diversity on financial performance of non-financial companies in the UAE, with ESG disclosure as a moderator. It suggests that the effect of diversity may vary with the quality of ESG disclosur…
Peer-reviewed🇪🇺 EuropeJournalRelations Industrielles2022#ESGDOI
ESG Disclosure and Employee Turnover. New Evidence from Listed European Companies
Garsaa A.
This paper empirically analyzes the relationship between ESG disclosure quality and employee turnover among listed European companies. It finds that firms with higher ESG transparency tend to have lower turnover rates, with social (S) discl…
Peer-reviewedCNConferenceACM International Conference Proceeding Series2023#ESGDOI
Board Diversity and ESG Disclosure: Evidence from China
Shen M.
This paper empirically examines how board diversity (e.g., gender, independence) affects the quality and extent of ESG disclosure among Chinese firms. It suggests that more diverse boards may enhance ESG reporting, highlighting the link bet…
Peer-reviewedJournalInternational Journal of Contemporary Accounting2026#ESGDOI
DOES AGGREGATE ESG TELL THE WHOLE STORY? EVIDENCE FROM DISAGGREGATED ESG DISCLOSURE AND STOCK RETURNS IN INDONESIAN LISTED FIRMS
Kelly Limandar, Ria Karina, Sheila Septiany +1
This study examines the relationship between ESG disclosure and stock returns for 63 Indonesian listed firms (2019-2023), using GRI-based content analysis. Social disclosure shows a consistent positive association, environmental disclosure …
Peer-reviewedJournalInternational Journal of Entrepreneurship and Sustainability Studies2026#ESGDOI
Green Campus, Bright Future: How Carbon Footprint Disclosure Practices Shape Students’ Views on Northwestern University
Eric S Parilla
This study examines how carbon footprint disclosure and sustainability initiatives affect student perceptions and enrollment decisions at Northwestern University, Philippines. Analyzing survey data from 2,195 students, it finds that green i…
Peer-reviewed🇪🇺 EuropeJournalZenodo (CERN European Organization for Nuclear Research)2026#ESGDOI
Does Mandatory ESG Disclosure Move Stock Prices? Evidence from the European Union's Corporate Sustainability Reporting Directive
Tetiana Paientko
This paper empirically analyzes the impact of the EU's Corporate Sustainability Reporting Directive (CSRD) on stock prices. It examines the market effects of mandatory ESG disclosure, shedding light on the information function of disclosure…
Preprint🇪🇺 EuropeSocio-Economic Problems of the Modern Period of Ukraine2025#ESGDOI
Transformation of accounting, reporting, and ESG auditing for economic security and sustainable business development
Tetyana S. Hayduchok, Nina I. Tsehelnyk, Yuliia V. Maksymiv +1
This article comprehensively analyzes the transformation of accounting systems, corporate reporting, and ESG auditing within the emerging European model of sustainable business. It examines integrating financial and non-financial indicators…
PreprintJournal of Engineering, Science and Sustainability2025#ESGDOI
Foundations, Frameworks, and Evolving Paradigms of Environmental, Social and Governance (ESG)
Anas Jameel, Anshal Tiger, Waseem Ahmed
This foundational paper systematically examines the theoretical origins, definitional evolution, and empirical evidence of ESG as a multidimensional governance construct. It traces ESG's lineage from CSR and stakeholder theory to global rep…
Preprint🇪🇺 Europe2026#ESGDOI
Rendicontazione di sostenibilità e falso in bilancio: la doppia materialità come snodo tra economia e diritto penale
Copes, Simone, Lamanna, Giuseppe
This paper analyzes the evolution of sustainability reporting under the CSRD and ESRS, focusing on the inherent challenges of ESG data and the principle of double materiality. It examines the potential criminal liability of companies for fa…
PreprintCrossref2026#ESGDOI
Regulatory Frameworks for Sustainable Business: Global Standards, Indian Policies and ESG Governance
Dr. Neha Agarwal
This chapter analyzes global frameworks (SDGs, Paris Agreement, GRI, OECD guidelines) and Indian regulations (Companies Act, BRSR, SEBI disclosure norms) governing sustainable business, arguing that voluntary actions are insufficient and bi…
Preprint🇪🇺 EuropeCrossref2026#ESGDOI
Talking green, reading clear? How sustainability talks shape the readability of banks’ corporate disclosure
Giuseppe Bifulco, Giulia Scardozzi, Sara Trucco
This study examines how ESG disclosure volume affects readability in European listed banks' annual reports (2014-2024) using the Gunning Fog index. It finds that environmental and social disclosures improve readability, while governance and…
PreprintJurnal Riset Akuntansi2026#ESGDOI
Pengaruh Corporate Social Responsibility, Pengungkapan Emisi Karbon (GRI-305), dan Skor ESG terhadap Nilai Perusahaan
null Khairul Thaffan, null Fanji Farman
This study examines the impact of CSR disclosure, carbon emissions disclosure (GRI 305), and ESG scores on firm value (PBV) for Indonesian banking firms listed on the IDX from 2020-2024. Using panel data from 39 firms (195 firm-year observa…