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-reviewedJournalBusiness Research Proceedings2026#ESGDOI
Digital Capability, Environmental, Social, and Governance Disclosure, and Bank Profitability: Evidence from Lebanese Banks
Aseel Haidar, Oliver Hanna, Mariella Korkomaz
This study examines the association between digital capability (intangible asset intensity) and ESG disclosure with bank profitability in Lebanon. Analyzing five banks from 2022-2024, it finds no significant short-term relationship between …
Peer-reviewedJournalInternational Review of Economics & Finance2026#ESGDOI
ESG rating divergence and corporate environmental information disclosure quality: Do investors matter?
Yi Liu, Wenli Xia
This paper analyzes the relationship between ESG rating divergence (disagreement among rating agencies) and corporate environmental information disclosure quality. It specifically examines the moderating role of investor attention. The stud…
Peer-reviewedJournalAfrican Journal of Management and Business Research2026#ESGDOI
Environmental Accounting Disclosure and Financial Performance of Listed Manufacturing Firms in Nigeria
Rapheal Olufemi Ajayi, Mercy Okafor, Akwasi Acheampong +3
This study examines the relationship between environmental accounting disclosure and financial performance of 25 listed manufacturing firms in Nigeria from 2018 to 2023. Using panel data analysis, it finds that environmental disclosure inde…
Peer-reviewedJournalDinasti International Journal of Economics, Finance & Accounting2026#ESGDOI
ESG Disclosure and Firm Value: The Moderating Role of Competitive Advantage
Rania Muadah, Abdul Rohman
This study examines the effect of ESG disclosure on firm value, with competitive advantage as a moderator, using firms listed on the ESG Quality 45 KEHATI Index of the Indonesia Stock Exchange from 2021-2024. Results show that ESG disclosur…
Peer-reviewedJournalJurnal Ilmiah Akuntansi dan Keuangan (JIAKu)2026#ESGDOI
DETERMINAN FINANCIAL DISCLOSURE: TINJAUAN LITERATUR TERHADAP TRANSPARANSI DAN KINERJA PERUSAHAAN
Fifi Rahma Dwiyanti, Dwi Cahyono
This study develops a conceptual model of determinants of financial disclosure and their implications for transparency and firm performance through a systematic literature review of 47 articles (2001-2025). Five major determinants are ident…
Peer-reviewedCNJournalEconomic Analysis and Policy2025#ESGDOI
Market-based environmental regulation and corporate ESG performance: Evidence from China
Chen M.
This paper empirically analyzes the impact of market-based environmental regulations (e.g., emissions trading) on corporate ESG performance in China. It finds that stronger regulations improve ESG scores, offering insights for policymakers …
Peer-reviewedJournalInternational Journal of Energy Economics and Policy2020#ESGDOI
The effects of environment, society and governance scores on investment returns and stock market volatility
Meher B.K.
This paper empirically analyzes the impact of ESG scores on investment returns and stock market volatility. It suggests that firms with higher ESG scores may yield lower risk and more stable returns, highlighting the importance of ESG infor…
Peer-reviewedJournalRisk Management2026#ESGDOI
The impact of ESG rating divergence on cross-border financing costs: a dual mediation effect test from the perspective of global governance
Xi J.
This study analyzes how divergence in ESG ratings affects cross-border financing costs, testing a dual mediation effect through global governance. It sheds light on the capital market impact of ESG rating inconsistencies.
Peer-reviewedJournalAccounting and Finance2025#ESGDOI
Does ESG rating divergence affect the cost of corporate debt?
Zhang X.
This study examines whether divergence in ESG ratings affects the cost of corporate debt. It finds that greater rating divergence leads to higher borrowing costs due to increased information asymmetry and investor uncertainty.
Peer-reviewed🌍 GlobalJournalJournal of Economics and Business2026#ESGDOI
Unveiling the impact of sustainability reporting on banking performance: Role of country-specific determinants
Gupta M.
This study examines the impact of sustainability reporting on banking performance, considering country-specific determinants. It likely finds that reporting practices influence financial outcomes, with variations across countries. The resea…
Peer-reviewedJournalChinese Management Studies2026#ESGDOI
How firms repair stakeholder trust: ESG responses to green innovation failure
Chen Z.
This paper examines how firms use ESG strategies to rebuild stakeholder trust after a green innovation failure. It likely identifies mechanisms such as transparency, corrective actions, and third-party verification. The study contributes to…
Peer-reviewedJournalAsian Review of Accounting2026#ESGDOI
Board gender diversity and ESG disclosure: the spillover effect of governance
Liu W.
This paper examines the impact of board gender diversity on ESG disclosure quality, suggesting a spillover effect from governance practices.
Peer-reviewedJournalBusiness Strategy and Development2024#ESGDOI
Navigating the impact: A comprehensive analysis of ESG disclosure consequences through systematic review
Li L.
This paper conducts a systematic review of the consequences of ESG disclosure. It synthesizes evidence on how disclosure affects corporate behavior and market valuation, offering insights for future disclosure regulation.
Peer-reviewedJournalJournal of Financial Reporting and Accounting2024#ESGDOI
Does the chairman’s political and royal authority matter? Evidence from ESG disclosure in Gulf Cooperation Council
Abdelgawad H.N.M.
This study empirically examines the influence of chairman's political and royal authority on ESG disclosure in Gulf Cooperation Council (GCC) countries. Results suggest that firms with politically connected chairs exhibit different disclosu…
Peer-reviewedJournalEIJRIHS2026#ESGDOI
Procurement Transparency and its Impact on Sustainable Supply Chain Performance in Developing Economies
Olusola Babatunde
This systematic review examines how procurement transparency affects triple-bottom-line sustainability in developing economies. Using data from 2020-2026, it finds that higher transparency environments outperform lower ones by 28-43 percent…
Peer-reviewedJournalMultidisciplinary Reviews2026#ESGDOI
Transparency of financial practices in building reliable investment relationships
D. Sushko, M. Samchyk, Anton Bykovets +2
This paper is a systematic review of financial transparency in investment relations, using PRISMA 2020 to analyze 42 peer-reviewed studies. It identifies four analytical configurations: information asymmetry reduction, corporate governance,…
Peer-reviewedJournalInternational Journal of Environmental Research2026#ESGDOI
Environmental KPI Reporting in Ports: Patterns, Gaps, and Opportunities for Systemic Change
S. A. Alavi-Borazjani, Muhammad Noman Shafique, Zeeshan Arshad
This study benchmarks 403 environmental KPIs across 25 major global ports, revealing that while ports have baseline transparency, outcome-oriented and integrative metrics are scarce. Blind spots in climate resilience, environmental finance,…
Peer-reviewedJournalJurnal Riset Ekonomi dan Akuntansi2026#ESGDOI
Pengaruh Governance terhadap Firm Value dengan Institutional Ownership sebagai Variabel Moderasi pada Perusahaan Cyclicals dan Non-Cyclicals di BEI 2021-2023
Elda Furi Lestari, Ambar Kusumaningsih
This study examines the effect of governance (Bloomberg Governance Score) on firm value (Tobin's Q) with institutional ownership as a moderator, using panel data from 43 consumer cyclical and non-cyclical firms listed on the Indonesia Stock…
Peer-reviewedJournalIndonesian Journal of Sustainability Accounting and Management2026#ESGDOI
Social Sustainability and Financial Performance: Accounting-Based Panel Evidence from the Jordanian Manufacturing Sector
Odai Abdel Rahman Tahat, Sharifah Buniamin
This study examines the relationship between social sustainability and financial performance using a manually constructed Social Performance Index (SPI) from annual disclosures of 49 Jordanian manufacturing firms (2018–2024, 343 firm-year o…
Peer-reviewedJournalPakistan Business Review2026#ESGDOI
Quantitative Risk Assessment and Insights: A thorough Investigation of Pakistan's cement Industry
Muhammad Masood Awan, S. Sharif
This paper assesses financial and non-financial risks of cement companies in Pakistan, including ESG compliance and corporate governance. It creates a scoring model to help investors evaluate risk.