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-reviewed🇯🇵 JapanJournalJ-STAGE#ESGDOI
The Role of Accounting Required for ESG Information
ESG情報に求められる会計の役割
(著者不明)
A conceptual piece on the role accounting should play for ESG information. It likely addresses how accounting and assurance frameworks can support the measurement, verification and reliability of non-financial disclosure, offering foundatio…
Peer-reviewedJournalSustainability Switzerland2026#ESGDOI
Assessing SME ESG Performance for Green Credit Toward Sustainable Development Using a Probabilistic Picture Hesitant Fuzzy MAGDM Approach
Hu Y.
This paper proposes a probabilistic picture hesitant fuzzy MAGDM framework to assess SME ESG performance, aiming to support green credit allocation. It addresses high uncertainty in SME ESG data and links ESG scoring to sustainable-finance …
Peer-reviewedJournalManagement Decision2026#ESGDOI
Financial distress, ESG practices and firm valuation: comparing pre- and post-Paris Agreement periods
Yadav A.
An empirical study examining how ESG practices affect firm valuation among financially distressed firms, comparing pre- and post-Paris Agreement periods. It tests whether the valuation impact of ESG strengthened after the Paris Agreement. N…
Peer-reviewedJournalCorporate Social Responsibility and Environmental Management2026#ESGDOI
Opening the Black Box of Sustainable Investing: Examining the Impact of Psychological Distance
Kleffel P.
This study opens the 'black box' of sustainable investing by examining how investors' psychological distance from environmental and social issues shapes their investment decisions. Drawing on construal-level theory, it explores why sustaina…
ReportCircular Economy and Human Resources Global Perspectives2025#ESGDOI
Best Practices for ESG Communication and Reporting: Enhancing Stakeholder Engagement and Circular Economy Success
Bole D.K.
This work addresses best practices in ESG communication and reporting, linking stronger stakeholder engagement to circular economy success. It appears practice-oriented, examining how disclosure quality and dialogue design shape corporate e…
Peer-reviewedJournalJournal of Sustainable Finance and Investment2025#ESGDOI
Your emissions or mine? Examining how emissions management strategies, ESG performance, and targets impact investor perceptions
Johnson J.A.
This study examines how firms' emissions management strategies, ESG performance, and emissions targets shape investor perceptions. It appears to probe whether addressing a company's own emissions (Scope 1/2) versus supply-chain emissions (S…
Peer-reviewed🌍 GlobalJournalBiofuel Research Journal2026#ESGDOI
Redefining sustainable bioeconomy assessment for a changing climate
Maziar Moradi-Lakeh, Minh Tú Nguyễn, Hong Quan Nguyen
This critical review redefines the sustainable bioeconomy as a dynamic socio-ecological-technological system assessed across six pillars: climate mitigation/adaptation, circular and regenerative resource use, nature-positive development, hu…
Peer-reviewedJournalSustainable Development2026#ESGDOI
Unveiling the Knowledge Architecture of ESG and Sustainability Research: A Bibliometric Exploration of Trends, Networks, and Research Frontiers
Rahim R.
A bibliometric study mapping the knowledge architecture of ESG and sustainability research, visualizing trends, collaboration networks, and emerging frontiers. It focuses on the scholarly landscape rather than firm-level disclosure practice…
Peer-reviewedJournalEuropean Journal of Finance2026#ESGDOI
Beyond returns: how ESG preferences shape investment choices. Evidence from an incentivized discrete choice experiment
Baiocco S.
An incentivized discrete choice experiment examining how ESG attributes, beyond financial returns, shape investors' actual portfolio choices. It quantifies the weight of ESG preferences and heterogeneity in the return–sustainability trade-o…
Peer-reviewedJournalInternational Journal of Low Carbon Technologies2024#ESGDOI
Construction of green finance’s ESG evaluation system for rural innovation and entrepreneurship
Chen P.
This paper aims to construct an ESG evaluation system for green finance supporting rural innovation and entrepreneurship. Without an available abstract, the specific methods and empirical findings remain unclear, but the work is distinctive…
Peer-reviewed🌍 GlobalJournalJournal of Business and Socio Economic Development2025#ESGDOI
State ownership as a moderator in the relationship between board characteristics and ESG performance: evidence from Asia-Pacific markets
Al-Tahat S.
An empirical study examining how board characteristics (size, independence, diversity) affect ESG performance across Asia-Pacific firms, and how state ownership moderates this relationship. It suggests governance-ESG linkages differ in stat…
Peer-reviewedJournalSocial Responsibility Journal2026#ESGDOI
The green mandate: Gen Z’s role in shaping corporate sustainability
Chawla S.
This work appears to examine how Gen Z shapes corporate sustainability strategy and environmental commitments. Without an abstract, the specific contribution is unclear, but it likely links younger generations' values to firms' ESG agendas,…
Peer-reviewedJournalScientific Culture2025#ESGDOI
GENDER DIVERSITY AS A CATALYST IN ESG– PERFORMANCE NEXUS: EVIDENCE FROM AN EMERGING MARKET
Sharawi H.
An empirical study examining the link between ESG ratings and corporate financial performance in an emerging market. It tests whether gender diversity (e.g., female board representation) acts as a catalyst in the ESG–performance nexus. Find…
Peer-reviewedCNJournalInternational Journal of Financial Studies2026#ESGDOI
Seeing Is More than Believing: ESG Performance Aspiration Gap and Institutional Investors’ Site Visits
Ling-Peng Kong, Xue-Meng Guo, Han-Zhong Zheng
Using Shenzhen A-share non-financial listed firms (2013–2024), this paper examines how the gap between corporate ESG performance and aspiration levels relates to institutional investors’ site visits. The gap is positively associated with si…
Peer-reviewed🌍 GlobalJournalUMMagelang Conference Series2026#ESGDOI
The Nexus of ESG and Intellectual Capital in Enhancing Firm Value During the Energy Transition
N. Martini, Diyah Probowulan
Using PLS-SEM on 47 Indonesian-listed energy firms (102 firm-year observations, 2022–2024), this study tests whether ESG disclosure (GRI) and intellectual capital (VAIC) drive firm value (PBV). None of the four hypotheses were supported: ES…
Peer-reviewedJournalARRUS Journal of Social Sciences and Humanities2026#ESGDOI
The Moderating Effect of Profitability on the Impact of ESG Risk Rating on Firm Value: ESG Leaders Index
R. R. Gumilang, Erpi Rahman, Dera Pebriyanti Pertiwi
Using 18 firms (72 observations) in Indonesia's IDX ESG Leaders index (2022–2025), this study tests the effect of ESG Risk Ratings on firm value and the moderating role of profitability. ESG Risk Rating significantly affects firm value, but…
Peer-reviewedCNJournalAdvances in Economics, Management and Political Sciences2026#ESGDOI
The Effect of Corporate ESG Performance on Financial Risk
Tsz-Kwan Wang
Using panel data from Chinese listed firms (2015–2023), this study finds higher ESG performance is associated with lower financial risk. Among sub-pillars, social performance drives the effect most strongly, while environmental and governan…
Peer-reviewed🌍 GlobalJournalInternational journal of research and scientific innovation2026#ESGDOI
Corporate Reporting as a Strategic Tool for Achieving Business Success in the 21st Century in Nigeria: How Valid is the Sustainability Hypothesis?
Olayemi Sunday Sanya, I. Akintoye
This literature review examines how corporate reporting in Nigeria has evolved from purely financial disclosure into a strategic tool incorporating ESG and sustainability metrics. It interrogates the 'sustainability hypothesis'—whether rigo…
Peer-reviewedCNJournalResearch In International Business and Finance2026#ESGDOI
When green turns gray: How sustainable finance policies induce corporate ESG hypocrisy in China
Lu Zhang, Chao Xing, Yuan George Shan
This study examines how sustainable finance policies in China can induce corporate ESG hypocrisy—symbolic rather than substantive environmental action. It suggests policy pressure may drive disclosure and reputation management over real cha…
Peer-reviewedJournalInternational journal of research and innovation in social science2026#ESGDOI
Does Sustainability Reporting Improve SME Access to Finance? Evidence From NBS Bank and PolyMed Sacco, Blantyre, Malawi
Audrie Msamba, Edward Augustine Benjamin Affainie
Surveying 156 SMEs and interviewing lenders in Blantyre, Malawi, this study tests whether sustainability reporting improves SME access to finance. It finds no statistically significant relationship, though qualitative evidence suggests ESG …