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🌍 GlobalJournalMeditari Accountancy Research2026#ESGDOI
Disclosing environment-focused SDGs in emerging markets: the role of climate governance and contextual moderators
Archana Haloi, Santi Gopal Maji
Analyzing 300 large non-financial firms in emerging Asia (2016–22), this study links a six-mechanism climate governance index (CGINX) to environment-focused SDG disclosure via panel Tobit models. Climate governance positively drives En_SDG …
Peer-reviewedJournalBandung Conference Series Accountancy2026#ESGDOI
Pengaruh ESG Disclosure terhadap Kinerja Perusahaan Perbankan
Devitri Yuli Anggraini, Rini Lestari
Using panel regression on 19 Indonesian listed banks (57 observations, 2022-2024), this study tests whether ESG disclosure measured against GRI Standards 2021 affects ROA. Disclosure levels varied across banks, but no significant effect on …
Peer-reviewed🌍 GlobalJournalHerald of Omsk University Series Economics2026#ESGDOI
ESG factors as a new paradigm for the corporate control system
A. A. Terentev, E. Vetoshkina
This article frames ESG factors as central to transforming corporate control systems, combining institutional and strategic analysis with regulatory review (CSRD, SEC, ISSB, SASB, GRI) and case studies of firms like Microsoft, Ørsted, and U…
Peer-reviewedJournalInternational Journal Of Economics Social And Technology2026#ESGDOI
ESG-Based Sustainable Performance in The Maritime Public Sector: A Systematic Literature Review Using the PRISMA Approach
Augustriandi Augustriandi, Puji Wahono, Herlitah Herlitah
A PRISMA-based systematic review of ESG sustainable performance in the maritime public sector, screening 1,567 records down to 45 studies. Environmental issues (emissions, energy efficiency, marine pollution, decarbonization) dominate, whil…
Peer-reviewed🌍 GlobalJournalCorporate Social Responsibility and Environmental Management2026#ESGDOI
Women Representation in Corporate Leadership and Firm Performance: Does ESG Disclosures Moderate the Relationship?
Ebrahim Mohammed Al‐Matari, Adeeb Alhebri, Nasareldeen Hamed Ahmed Alnor +3
Using an unbalanced panel of 131 Tadawul-listed firms (2015-2021) with OLS and 2SLS estimation, this study examines how female representation in executive and board roles relates to firm performance and whether ESG disclosure moderates this…
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…