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-reviewedJournalContaduria Y Administracion2025#ESGDOI
Does the disclosure of the company's environment, social, governance score affect of sustainable growth rate that is reinforced by a collectivist culture?
Winarsih W.
This paper empirically examines how ESG score disclosure affects sustainable growth rate, with a focus on the moderating role of collectivist culture. It suggests that cultural factors may amplify the effect of ESG disclosure, offering impl…
ReportInternational Encyclopedia of Business Management2025#ESGDOI
ESG and CSRD in the Hospitality & Tourism Industry
Lombarts A.
This paper focuses on ESG disclosure and the application of the CSRD in the hospitality and tourism industry. It examines industry-specific challenges and responses, offering practical implications for sustainability reporting.
Peer-reviewedJournalAccounting Perspectives2020#ESGDOI
Advancing Sustainability Reporting in Canada: 2019 Report on Progress
Cho C.H.
This report summarizes the progress of sustainability reporting in Canada, providing an overview of corporate disclosure practices and trends. Specific data and analysis are not available, but it serves as a reference for understanding GX-r…
Peer-reviewed🌍 GlobalJournalJournal of Innovation Economics and Management2023#ESGDOI
Does ESG Disclosure Transparency Mitigate the COVID-19 Pandemic Shock? An Empirical Analysis of Listed Firms in the UK
van Hoang T.H.
This paper empirically examines whether ESG disclosure transparency mitigated stock price declines during the COVID-19 pandemic for UK listed firms. Firms with higher disclosure quality likely gained investor trust and resilience. Offers in…
Peer-reviewedJournalCorporate Social Responsibility and Environmental Management2021#ESGDOI
Extending the benefits of ESG disclosure: The effect on the cost of debt financing
Raimo N.
This paper empirically examines the effect of ESG disclosure on corporate debt financing costs. It investigates whether the quality and extent of disclosure can lower the cost of capital, demonstrating the economic value of ESG information.…
Peer-reviewed🇪🇺 EuropeJournalJournal of Risk and Financial Management2022#ESGDOI
The ESG Disclosure and the Financial Performance of Norwegian Listed Firms
Giannopoulos G.
This paper empirically examines the relationship between ESG disclosure and financial performance among Norwegian listed firms. It investigates how the quality and extent of disclosure affect firm value and profitability, offering insights …
Peer-reviewedJournalCorporate Social Responsibility and Environmental Management2025#ESGDOI
Exploring the Impacts of ESG Disclosure on Corporate Financing Constraints: A Perspective of Classifying Corporate Carbon Emissions
Tian Y.
This paper examines how ESG disclosure affects corporate financing constraints, classifying firms by carbon emissions. It suggests that the impact of ESG disclosure varies between high- and low-carbon emitters, offering insights for investo…
Peer-reviewedJournalAFRE (Accounting and Financial Review)2026#ESGDOI
ESG, environmental innovation, and corporate profitability: Evidence of direct and lagged effects from Indonesia
Tarsisius Renald Suganda, D. Halim, P. Sastroredjo +1
This study analyzes how ESG performance affects corporate profitability through environmental innovation, using panel data from Indonesian non-financial firms (2012-2023). Fixed-effects and mediation analyses show ESG positively influences …
Peer-reviewedJournalJurnal Akuntansi Keuangan dan Bisnis2026#ESGDOI
ESG dan Karakteristik Sektoral dalam Optimalisasi Struktur Modal: Tinjauan Sistematis PRISMA (2016–2026)
Kesya Indira Maharani
This systematic review (PRISMA, 27 articles, 2016-2026) analyzes the relationship between ESG compliance and WACC minimization, proposing sector-specific optimal capital structure (DER) strategies. ESG disclosure reduces risk and cost of ca…
Peer-reviewed🇺🇸 USAJournalInternational Journal of Social Science & Economic Research2026#ESGDOI
Impact of ESG Ratings on the Performance of S&P 100 Firms
Divye Sitlani
Analyzes the relationship between Bloomberg ESG scores and ROE for S&P 100 firms from 2021-2025 using pooled OLS. ESG score is positively but not significantly related to ROE, while leverage and Tobin's Q are significant. The model explains…
Peer-reviewedJournalJournal of Accounting and Strategic Finance2026#ESGDOI
Green Innovation Effects on Firm Performance with ESG Performance as Mediating and Financial Constraints as Moderating Variable
Eny Maryanti, Fauziatun Najwa, Sarwendah Biduri
This study examines the impact of green innovation on firm performance using ESG performance as a mediator and financial constraints as a moderator, based on data from 30 Indonesian consumer goods companies (2020-2024). Results show green i…
Peer-reviewedJournalInternational journal of research and scientific innovation2026#ESGDOI
The Effect of Environmental, Social, and Governance Reporting on Corporate Financial Performance
Al Al-Jarrah
This structured review synthesizes evidence on how ESG reporting affects financial performance, finding that benefits depend on disclosure quality, credibility, and governance. ESG reporting is generally linked to stronger profitability and…
Peer-reviewedCNJournalSystems2026#ESGDOI
ESG Rating Divergence and Banks’ Loan Decision-Making Process: A Psychological Perspective
Gaofei Wang, Yong-Hai Wang
Using Chinese listed non-financial firms from 2015-2023, this study finds that ESG rating divergence significantly reduces bank loan limits, consistent with heightened default risk concerns. The effect is stronger for non-SOEs and firms wit…
Peer-reviewedJournalCENDEKIA: Jurnal Ilmu Pengetahuan2026#ESGDOI
PERAN KOMITE LINGKUNGAN DALAM MEMPERKUAT KOMITE LINGKUNGAN DALAM MENINGKATKAN NILAI PERUSAHAAN ENERGI DI INDONESIA TAHUN 2020-2024
Ridwan Ramadhan
This study analyzes the effect of environmental performance and carbon emission disclosure on firm value for 28 Indonesian energy companies (2020-2024), with the Environmental Committee as a moderator. Results show environmental performance…
Peer-reviewed🌍 GlobalJournalInternational Journal of Creative and Open Research in Engineering and Management2026#ESGDOI
Impact of ESG (Environmental, Social, Governance) Metrics on Corporate Financial Performance
Devanshi Saini, Namita Sahay
This study examines the link between ESG factors and corporate financial performance using Unilever as a case study. Through in-depth analysis of ESG reporting, it shows how sustainability initiatives contribute to risk reduction, operation…
Peer-reviewedJournalThe Annals of the University of Oradea Economic Sciences2026#ESGDOI
Contemporary Challenges regarding ESG Policies and Their Influence on Business
Giulia Farcas, Roberta Ilisie, D. Bac +1
This paper analyzes the influence of ESG policies on corporate governance, investment decisions, and international business. It identifies challenges such as lack of standardized reporting frameworks and greenwashing, arguing that ESG effec…
Peer-reviewedJournalInkubis Jurnal Ekonomi dan Bisnis2026#ESGDOI
Beyond ESG and Innovation: Construct Development and Validation of Sustainability Innovative Value Maximization (SIVM)
A. Junaedi, Christian Herdinata, Murpin Josua Sembiring Gurky
This study introduces Sustainability Innovative Value Maximization (SIVM) as a novel strategic capability to bridge the gap between ESG disclosure and corporate performance. Using EFA and CFA on data from 187 firms in high-ESG-exposure indu…
Peer-reviewedJournalVisión de Futuro2026#ESGDOI
Corporate transparency and ESG criteria: analysis of chilean listed companies based on the spanish reporting model
Fernando Andrés Morales Parada, Andrea Orias Paredes, Jemima Montecinos Salazar
This empirical study analyzes non-financial disclosure of Chilean IPSA-listed companies using the Spanish Law 11/2018 as a benchmark. Findings show notable disclosure on corruption and bribery, but limited disclosure on human rights and soc…
Peer-reviewedJournalThe International Journal of Management2026#ESGDOI
Comparative Analysis of Sustainability Best Practices Among Indian Textile Industry Giants
Trivedi Rajneesh, Smitha Viswanathan Girija
This paper compares sustainability practices of five major Indian textile companies (Arvind, Welspun, Vardhman, Raymond, Grasim/Birla Cellulose), focusing on renewable energy, water stewardship, decarbonization, circularity, certification, …
Peer-reviewed🌍 GlobalJournalCorporate Social Responsibility and Environmental Management2026#ESGDOI
Assessing Strong Sustainability and Systemic Leadership in Corporate Climate Action: A Case Study From the Copper Mining Industry
A. Danowski
This paper proposes an exploratory instrument to assess how well organizations embed strong sustainability and systemic leadership into climate mitigation efforts. Based on Rae André's framework, it evaluates climate literacy, systemic chan…