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.

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Topic: #ESG (clear)

Showing 61–80 of 2360 papers

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…

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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…

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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…

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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…

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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…

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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 …

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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…

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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…

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