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-reviewedJournalDOAJ (DOAJ: Directory of Open Access Journals)2026#ESGDOI
Corporate Governance, Profitability, and ESG Disclosure Quality: Evidence from Indonesian Consumer Non-Cyclical Companies
Refadiansyah Rahmatullah, Moh Yudi Mahadianto
This study analyzes the impact of profitability and independent commissioners on ESG disclosure quality in Indonesian consumer non-cyclical companies. Using panel data from 42 firms (2021-2024) and GRI G4 index, it finds negative effects of…
Peer-reviewed🌍 GlobalJournalGLOBAL BUSINESS & FINANCE REVIEW2026#ESGDOI
Competitive Intensity, Business Strategies, and ESG Reporting: Evidence from ASEAN-6 Economies
Masripah Masripah Masripah Masripah, Dianwicaksih Arieftiara, Shinta Widyastuti +1
This paper empirically examines how competitive intensity and business strategies affect ESG reporting in ASEAN-6 economies. It investigates the influence of market competition on the quality and extent of ESG disclosure, offering insights …
Peer-reviewedJournalInternational Journal of Sustainable Development and Planning2024#ESGDOI
Does Environmental, Social, and Governance (ESG) Disclosure Matter for Creditor? Empirical Evidence from Indonesia
Jafar R.
This empirical study examines the impact of ESG disclosure on creditors' decisions using Indonesian firm data. It suggests that ESG disclosure may influence creditworthiness assessments and financing conditions, highlighting the importance …
Peer-reviewedJournalRevista Contabilidade E Financas2024#ESGDOI
ESG disclosure and pay-performance sensitivity
Adriel dos Santos Grodt J.
This paper empirically examines how ESG disclosure affects the sensitivity of executive compensation to firm performance. It suggests that increased ESG transparency may alter incentive structures, promoting long-term sustainability-oriente…
Peer-reviewedJournalJournal of Logistics Informatics and Service Science2024#ESGDOI
Sustainability and Financial Performance: Examining ESG Disclosure And Carbon Intensity In Indonesia's High-Polluting Industries
Saripulloh A.
This paper empirically examines the relationship between ESG disclosure, carbon intensity, and financial performance in Indonesia's high-polluting industries. It investigates whether better ESG disclosure is associated with lower carbon int…
Peer-reviewedJournalElementa2022#ESGDOI
Stakeholders and ESG disclosure strategies adoption: The role of goals compatibility and resources dependence
Liu Z.
This paper theoretically examines how stakeholder influence, goal compatibility, and resource dependence affect firms' adoption of ESG disclosure strategies. Although empirical data is unclear, it offers insights into determinants of disclo…
Peer-reviewedJournalEuropean journal of business and innovation research2026#ESGDOI
Green Management and Sustainable Finance Strategies in Nigeria ESG Landscape
Emmanuel Jnr Ikponwosa Edebiri, Nasamu Gambo, Titilola Olufunke Soyege
This qualitative study examines opportunities and challenges of green management and sustainable finance in Nigeria's ESG landscape. It finds opportunities for integrating environmental principles into investment decisions, but challenges i…
Peer-reviewedJournalJournal of Accounting Literature2026#ESGDOI
Does female governance constrain earnings management? A thematic literature review and future research agenda
Mohamed Hessian, Rania Sherif Hassan, Israa Omran +1
This thematic literature review synthesizes 98 empirical studies (2010-2024) to examine how female participation in board, executive, and oversight roles affects earnings management (EM). It finds a predominantly negative association with a…
Peer-reviewedJournalJurnal QOSIM Jurnal Pendidikan Sosial & Humaniora2026#ESGDOI
ESG Disclosure, Institutional Ownership, and Firm Value: The Moderating Role of Firm Size in Indonesian Energy Companies
Ike Indrianti Priyono, Harmono, Diyah Sukanti Cahyaningsih +2
This study examines the effects of ESG disclosure and institutional ownership on firm value in Indonesian energy companies. Using data from 20 firms (2022-2025), it finds that ESG disclosure has no significant effect, while institutional ow…
🌍 GlobalJournalAdministrative Sciences2026#ESGDOI
Correction: Fagerland and Bleveans (2025). Strategic Corporate Diversity Responsibility (CDR) as a Catalyst for Sustainable Governance: Integrating Equity, Climate Resilience, and Renewable Energy in the IMSD Framework. Administrative Sciences, 15(6), 213
Benja Fagerland, Lincoln Bleveans
This is a correction notice to a previously published article. The original paper proposed a framework where corporate diversity responsibility (CDR) acts as a catalyst for sustainable governance, integrating equity, climate resilience, and…
PreprintZenodo2026#ESGDOI
SUSTENTABILIDADE EMPRESARIAL E ESG: DESAFIOS ADMINISTRATIVOS NA CONSTRUÇÃO DE ORGANIZAÇÕES SOCIALMENTE RESPONSÁVEIS
Oestreicher, Thomé Bayma, Leal, Rubens Savaris, Arruda, Fabio Antonio da Silva +6
This paper analyzes administrative challenges in integrating ESG factors into corporate strategy, based on literature review and Brazilian corporate examples (Vale, Suzano, Itaú Unibanco). It identifies barriers such as cultural resistance,…
Peer-reviewedJournalSustainable Development2025#ESGDOI
Environmental, Social, and Governance (ESG) Reporting and Missing (M) Scores in the Industry 5.0 Era: Broadening Firms' and Investors' Decisions to Achieve Sustainable Development Goals
Yadav S.
This paper examines ESG reporting and missing (M) scores in the Industry 5.0 era, aiming to broaden firms' and investors' decisions to achieve the Sustainable Development Goals (SDGs). It analyzes the impact of missing ESG information on in…
Peer-reviewedJournalJournal of Business and Socio Economic Development2022#ESGDOI
Ownership structure and environmental, social and governance performance disclosure: the moderating role of the board independence
Al Amosh H.
This paper examines how ownership structure influences ESG performance disclosure and how board independence moderates this relationship. It provides empirical insights into the interplay between corporate governance and ESG reporting, offe…
Peer-reviewedJournalJournal of Environmental and Earth Sciences2025#ESGDOI
Impact of Environmental, Social and Governance Practices Disclosure in Promoting Sustainability and Financial Performance: Evidence from Saudi Stock Exchange-Listed Companies
Shalhoob H.
This paper empirically examines the impact of ESG disclosure on sustainability and financial performance among Saudi-listed companies. It suggests that ESG practices may positively influence both sustainability and financial outcomes, thoug…
Peer-reviewedJournalEnvironment Development and Sustainability2024#ESGDOI
Environmental-, social-, and governance-related factors for business investment and sustainability: a scientometric review of global trends
Ahmad H.
This paper provides a scientometric review of global research trends on ESG factors in business investment and sustainability. It identifies growth patterns, key themes, and influential works, offering a comprehensive overview of the ESG in…
Peer-reviewedJournalInvestment Management and Financial Innovations2024#ESGDOI
Does ESG disclosure enhance firm performance during COVID-19? Evidence from Nifty 500 firms
Bai G.V.
This paper empirically examines the relationship between ESG disclosure and firm performance during the COVID-19 pandemic, using a sample of Nifty 500 firms in India. It investigates whether ESG disclosure contributes to corporate resilienc…
Peer-reviewedCNJournalInternational Journal of Managerial Finance2026#ESGDOI
Governance matters: evidence from ESG performance and stock misvaluation in China
Feng Q.
This paper empirically examines the relationship between ESG performance and stock misvaluation in Chinese firms, focusing on the role of governance quality. It finds that better ESG scores are associated with reduced mispricing, highlighti…
Peer-reviewedJournalCentral European Management Journal2025#ESGDOI
Does corporate governance affect the environmental, social and governance disclosure? A cross-country study
Mkadmi J.E.
This paper empirically examines how corporate governance quality affects ESG disclosure across multiple countries. It reveals the relationship between governance indicators and ESG disclosure, suggesting that institutional differences moder…
Peer-reviewedJournalSustainable Development2025#ESGDOI
Corporate Governance and Cost of Debt: Mediating Role of Environmental, Social, and Governance Disclosure
Liu J.
This paper empirically examines how corporate governance affects the cost of debt, focusing on the mediating role of ESG disclosure. It tests whether ESG disclosure reduces information asymmetry and influences financing costs.
Peer-reviewedJournalSustainable Development2025#ESGDOI
Environmental, social and governance (ESG) disclosure and firm performance: Moderating role of board gender diversity and sustainability committee
Alodat A.Y.
This study examines the impact of ESG disclosure on firm performance and whether board gender diversity and sustainability committees moderate this relationship. Empirical findings suggest that the positive effect of ESG disclosure on perfo…