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-reviewedJournalIlmu Ekonomi Manajemen dan Akuntansi2026#ESGDOI
The Influence of ESG Score, Profitability, Firm Size, and Board Gender Diversity on the Firm Value of Mining Companies Listed on the Indonesia Stock Exchange (IDX)
Ryan Jeremy Partogi Marpaung, Zaenal Abidin
Panel regression on Indonesian listed mining firms (2021–2024) tests ESG score, profitability, firm size, and board gender diversity against firm value (Tobin's Q). ESG score and profitability show negative but insignificant effects; firm s…
JournalEdward Elgar Publishing eBooks2026#ESGDOI
Integrating socially responsible criteria in modern portfolio theory via a tradeoff between focusing on the data of stock returns and their ESG scoring
Tomer Shushi
This study integrates socially responsible investment criteria into modern portfolio theory, framing a tradeoff between optimizing on stock returns versus ESG scores. It offers an optimization framework balancing financial performance and s…
Peer-reviewed🇪🇺 EuropeJournalAccounting and Management Information Systems2026#ESGDOI
The association between ESG scores and corporate tax outcomes in the European Union
Mihai-Daniel Gavrilă, Alexandra Ştefan
An empirical study examining how ESG scores relate to corporate tax outcomes (effective tax rates, tax compliance) among EU firms. It tests whether ESG ratings carry information about tax behavior, linking ESG evaluation to corporate tax st…
Peer-reviewed🇨🇳 ChinaJournalWorld Journal of Economics and Business2026#ESGDOI
ESG Score Boosts Stock Excess Returns: From the Perspective of Information
Cheng Qian
Using 1,104 Chinese A-share firms (2011-2019) and Bloomberg ESG scores, this study shows higher ESG scores significantly raise risk-adjusted excess returns (Sharpe ratio) via two-way fixed effects. Mechanism tests identify information asymm…
Peer-reviewed🌍 GlobalJournalWSEAS TRANSACTIONS ON ENVIRONMENT AND DEVELOPMENT2026#ESGDOI
The Determinant of Sustainability Report Disclosure (SRD) in companies listed on the LQ45 Index on the Indonesia Stock Exchange
Maylia Pramono Sari, Mochammad Taufiq Gymnastiar, Richatul Jannah +3
Using panel data regression on 89 LQ45-listed Indonesian firms (2021-2023), this study examines how independent commissioners, board gender representation, media exposure, and ESG affect Sustainability Report Disclosure (SRD). Media exposur…
Peer-reviewedJournalJOURNAL OF BUSINESS AND AFRICAN ECONOMY2026#ESGDOI
Foreign Ownership and Financial Performance of Listed Non Financial Companies in Nigeria: Moderated by Environmental Sustainability Reporting
Solomon Ngu
Using data from 61 listed non-financial Nigerian firms (2011-2023), this study finds foreign ownership negatively affects ROA, while environmental sustainability reporting positively affects financial performance. Environmental disclosure s…
Peer-reviewedJournalDinasti International Journal of Economics Finance & Accounting2026#ESGDOI
The Effect of CEO Power on ESG Disclosure with Earnings Management as a Mediating Variable
Dian Pramitya Khairunnisa, Puji Hartono
Using panel data from 125 non-financial firms listed on the Indonesia Stock Exchange (2020–2024, 623 firm-years), this study examines how CEO power affects ESG disclosure and whether accrual earnings management (AEM) mediates this relations…
Peer-reviewedJournalAptisi Transactions On Technopreneurship (ATT)2026#ESGDOI
ESG Disclosures and ROI Dynamics in Indonesian Technopreneurship for Sustainable Development
Deni Sunaryo, Hersugondo Hersugondo, Mukdad Ibrahim
Analyzing 30 non-financial firms on the Indonesia Stock Exchange (2019-2024), this study finds that ESG, Environmental, Social, and Governance disclosures each significantly improve ROI. Market capitalization strengthens the ESG-ROI link wh…
Peer-reviewed🌍 GlobalJournalBusiness Strategy & Development2026#ESGDOI
A Business Process Management Perspective on ESG : Integrating Disclosure, Governance, and Reporting to Enhance Company Competitiveness
Nha Minh Nguyen, Malik Abu Afifa, Hien Vo Van +2
Using LSEG panel data from 314 listed firms across six ASEAN countries, this study finds ESG disclosure improves competitiveness via profitability and domestic market share, but the effect weakens when interacting with high-quality integrat…
Peer-reviewedCNJournalMilrev Metro Islamic Law Review2026#ESGDOI
Contemporary Eco-Maqashid Governance and Circular Economy in Indonesia’s Islamic Capital Market: Addressing the “Islamic but Not Green” Paradox
Novita D.
Examines Indonesia's Islamic capital market, addressing the "Islamic but not green" paradox where Shariah-compliant instruments lack environmental criteria. It proposes integrating eco-Maqashid (environmental objectives in Islamic jurisprud…
Peer-reviewedJournalJournal of Accounting Literature2026#ESGDOI
He who pays the piper calls the tune? Capital structure and ESG performance in emerging markets
Mazzioni S.
An empirical study examining how capital structure—debt/equity mix and the identity of financiers—shapes corporate ESG performance in emerging markets. The title suggests financiers (creditors, blockholders) drive firms' ESG behavior. Witho…
Peer-reviewedJournalResources Conservation and Recycling2022#ESGDOI
Environment-Social-Governance Disclosures nexus between Financial Performance: A Sustainable Value Chain Approach
Saini N.
This study examines the link between ESG disclosures and corporate financial performance through a sustainable value chain lens. It explores how disclosure practices connect to value creation and financial outcomes across the value chain. W…
Peer-reviewedCNJournalSustainability Switzerland2025#ESGDOI
ESG Performance Empowers Financial Flexibility in Manufacturing Firms—Empirical Evidence from China
Wei J.
An empirical study testing whether stronger ESG performance enhances financial flexibility (funding capacity, cost of capital) among Chinese manufacturing firms. It suggests higher ESG ratings can broaden firms' financing options and financ…
Peer-reviewed🌍 GlobalJournalJournal of Risk and Financial Management2025#ESGDOI
Board Tenure and Specific Skills as Determinants of ESG Reporting: Evidence from ASEAN Listed Companies
Bella
This study empirically examines how board tenure and directors' specific skills shape ESG reporting among ASEAN listed companies. It links corporate governance attributes to sustainability disclosure quality in emerging markets, offering ev…
Peer-reviewedCNJournalEconomic Change and Restructuring2026#ESGDOI
Executive equity incentives and corporate environmental engagement: evidence from China
Chen X.
An empirical study examining whether executive equity incentives drive corporate environmental engagement among Chinese firms. It links governance and compensation design to environmental performance, though the abstract is unavailable so m…
Peer-reviewedCNJournalUncertain Supply Chain Management2024#ESGDOI
The effect of environment, society, and governance (ESG) information disclosure on high-quality development of Chinese companies: Investigating the mediating role of green technology innovation
Zheng Q.
An empirical study examining how ESG information disclosure affects high-quality development of Chinese firms, testing green technology innovation as a mediating channel. It suggests disclosure may drive firm value and sustainable growth vi…
Peer-reviewedJournalJournal of International Money and Finance2026#ESGDOI
Green human capital and ESG rating disagreement
Tong X.
This study examines how green human capital relates to ESG rating disagreement—the divergence in ESG assessments across raters and analysts. Rating disagreement matters for investors and cost of capital, and human-capital disclosure ambigui…
Peer-reviewed🌍 GlobalJournalAnnals of Operations Research2022#ESGDOI
Exploring the relationship of ESG score and firm value using cross-lagged panel analyses: case of the Indian energy sector
Behl A.
An empirical study using cross-lagged panel analysis to examine the reciprocal relationship between ESG scores and firm value in the Indian energy sector. It tests the direction and timing of causality, showing how ESG ratings relate to fin…
Peer-reviewedJournalJournal of Financial Stability2026#ESGDOI
ESG activities and stock liquidity
Fu M.
An empirical study examining how firms' ESG activities relate to stock liquidity. Without an abstract, methods and sample remain unclear, but the topic speaks to how ESG evaluation feeds into investor trading behavior and cost of capital. R…
Peer-reviewed🌍 GlobalJournalCogent Business and Management2026#ESGDOI
Examining environmental, social and governance disclosure and market performance in Nigeria: a system GMM approach
Umar Ibrahim S.
This study uses a system GMM dynamic panel approach to test how ESG disclosure relates to market performance among Nigerian listed firms. It quantifies the market valuation effects of ESG disclosure in an emerging-market setting, adding Afr…
