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-reviewedJournalJURNAL ILMIAH GLOBAL EDUCATION2026#ESGDOI
The Effect of ESG (Environmental, Social, Governance) Disclosure on Audit Quality with Firm Size and Industry Complexity as Moderating Variables (An Empirical Study on Manufacturing Companies Listed On the IDX in 2020–2024)
Marsel Pasaribu, Ricky Agusiady, Fitriana Fitriana
This study analyzes the effect of ESG disclosure on audit quality for manufacturing firms listed on the Indonesia Stock Exchange. It finds that environmental disclosure has no effect, while social and governance disclosures negatively affec…
Peer-reviewedCNJournalEnvironment, Innovation and Management2026#ESGDOI
ESG Disclosure and Cross-Border Investment: How US ESG Disclosure Policy Shapes Chinese Firms’ Investment Strategy
Ao Zan, Xuge Zhang, Nina Xie
This study examines how US ESG disclosure policy affects Chinese firms' outward foreign direct investment in the US (OFDI_US). Using the US Department of Labor's Interpretive Bulletin 2016-01 as a quasi-natural experiment and data from Chin…
Peer-reviewed🇺🇸 USAJournalSustainable Development2026#ESGDOI
Can One Desire Too Much of a Good Thing? Nonlinear Effects of
ESG
Disclosure on Firm Performance
Neji Al‐Eid Omri, Hassan Guenichi
Using a panel smooth transition regression on 500 U.S. firms from 2005-2022, this study finds a nonlinear ESG-performance relationship with a threshold at ESG score 70.10: positive below, negative above. Environmental and social pillars als…
Peer-reviewedJournalActa Scientiarum Polonorum Administratio Locorum2026#ESGDOI
The relationship between non-financial factors and technological innovation expenditures (CAPEXtech) and the level of technological innovation (TI Index) in logistics companies. Panel analysis for international markets
Monika Wodnicka, Agata Gniadkowska-Szymańska
This paper empirically examines the impact of ESG factors on technological innovation expenditures (CAPEXtech) and the technological innovation index (TI Index) in logistics companies across Europe, Asia-Pacific, and North America from 2017…
Peer-reviewedJournalRIGGS: Journal of Artificial Intelligence and Digital Business2026#ESGDOI
ESG Disclosure: Financial Performance Improvement or Risk-Taking Behavior?
Andi Adelia Dwi Fitriyani, Marvin Franko, M. Mukhtaruddin
This review of 20 peer-reviewed studies (2020-2026) examines the dual impact of ESG disclosure on financial performance. Findings show that high-quality disclosure can reduce cost of capital and attract ESG-focused investment, but also intr…
Peer-reviewed🌍 GlobalJournalCorporate Social Responsibility and Environmental Management2026#ESGDOI
Beyond
ESG
Disclosure: Circular Economy Practices and Corporate Financial Performance Across Global Sectors
N. Teixeira
Using a balanced panel of global firms from 2015-2024, this study finds that circular economy practices are positively associated with market capitalization and profitability (ROA/ROE), while ESG scores show weaker or negative associations.…
Peer-reviewed🌍 GlobalJournalBusiness Ethics, the Environment & Responsibility2026#ESGDOI
Talking vs. Walking: How
ESG
Strategic Positioning in Disclosure and Practice Across Dimensions Drives Financial Performance
Yang Yang, Yuting Gao, Kexin Li
This study investigates the dimension-specific interplay between ESG disclosure ('talk') and practice ('walk')—termed ESG strategic positioning—and its impact on financial performance. Using ANOVA and fixed-effects models, it finds that opt…
Peer-reviewedCNJournalThe EUrASEANs: journal on global socio-economic dynamics2026#ESGDOI
THE DISCIPLINING EFFECT OF EXIT THREAT: NON-CONTROLLING LARGE SHAREHOLDERS AND CORPORATE ESG DISCLOSURE QUALITY — EVIDENCE FROM CHINESE A-SHARE MARKETS
Weihao Sun, Lei Wang
Using a dataset of Chinese A-share listed firms from 2010-2023, this study finds that the threat of exit by non-controlling large shareholders significantly improves corporate ESG disclosure quality. Mechanism tests show this effect operate…
Peer-reviewedJournalInternational Journal of Economics and Management Research2026#ESGDOI
The Effects of Environmental, Social, and Governance (ESG) Disclosure Score on the Financial Performance of Energy and Mining Companies in Indonesia
Irgi Maulana Putra, M. Saiful
This study analyzes the effect of ESG disclosure scores on financial performance (ROA, ROE) of energy and mining companies in Indonesia. Using multiple regression, it finds that overall ESG disclosure has no significant impact, but the Soci…
Peer-reviewedJournalReview of Management Accounting and Marketing Research2026#ESGDOI
ENVIRONMENTAL, SOCIAL, RISK, AND GOVERNANCE (ESRG) DISCLOSURE AND FIRM VALUE: EVIDENCE FROM LISTED NON-FINANCIAL FIRMS IN NIGERIA
Rahmat Ayo Salau, H. Ibrahim, Ejike Sunday Okoroigwe
This study examines the effect of Environmental, Social, Risk, and Governance (ESRG) disclosures on firm value for 88 Nigerian non-financial firms from 2015-2024. Using panel regression, it finds that environmental disclosure positively imp…
Peer-reviewedJournalEconomic scope2026#ESGDOI
INCLUDING NON-FINANCIAL (ESG) FACTORS IN BUSINESS PLANNING AND PROJECT ANALYSIS
T. Lukashenko
This paper proposes a systematic approach to integrating ESG factors into business planning and investment project analysis. It systematizes ESG factors, presents a step-by-step procedure for analyzing their impact, and discusses qualitativ…
Peer-reviewed🇪🇺 EuropeJournalJournal of Management and Governance2026#ESGDOI
Gender diversity on the board and in top management and ESG performance: evidence from Italian non-financial listed companies
M. Arcuri, R. Pisani
This study explores the relationship between the percentage of women directors and managers (PWDM) and women CEOs on ESG performance of 290 Italian non-financial listed firms (2015-2022). The results show a negative overall relationship bet…
Peer-reviewedJournalInternational Journal of Business, Economics and Management2026#ESGDOI
Environmental, social, and governance disclosure and financial performance: Does board of commissioners size matter?
Luh Putu Yeyen Karista Putri, I. W. Suartana
This study examines the effect of ESG disclosure on the financial performance (ROA) of non-financial firms in Indonesia, with board of commissioners size as a moderator. Using panel data from 2020-2024, it finds no significant direct effect…
Peer-reviewedJournalAL-KHARAJ2026#ESGDOI
Pengaruh Pengungkapan ESG dan Karakteristik CEO Terhadap Kinerja Keuangan dan Kinerja Non Keuangan
Anida Nurul Hidayah, A. Lutfiani
This study examines the influence of ESG disclosure and CEO characteristics on financial and non-financial performance for Indonesian listed firms (2023-2024). Using multiple regression, it finds ESG disclosure positively affects financial …
Peer-reviewedJournalAssets: Jurnal Akuntansi dan Pendidikan2026#ESGDOI
CSR AS A MODERATOR AND ESG AS A MEDIATOR IN THE RELATIONSHIP BETWEEN GENDER DIVERSITY AND FINANCIAL PERFORMANCE
Silvana Juliant Dwi Damayanthi, A. Juanda, Agung Prasetyo Nugroho Wicaksono
This study examines the impact of board gender diversity on financial performance using ESG as a mediator and CSR as a moderator, based on Indonesian non-financial firms from 2017-2024. Results show gender diversity does not directly affect…
Peer-reviewed🌍 GlobalJournalFinancial and economic review2026#ESGDOI
ESG Ratings and Financial Markets: Evidence, Measurement Noise and Misinterpretations
Károly Gasteiger
This essay examines measurement limitations of ESG ratings as financial information. It argues that composite ESG scores are not stable risk factors but information signals shaped by provider methodologies. It discusses the disclosure-outco…
Peer-reviewedJournalJurnal Ekonomi dan Bisnis Airlangga2026#ESGDOI
ESG DISCLOSURE AND PROFITABILITY: IS THE RELATIONSHIP TOO GOOD TO BE TRUE FOR ALL FIRMS?
M. Miftahuddin, Widad Nabila Azzahra, Kumaralalita Makusara +3
This study analyzes the effect of ESG Disclosure Score (ESGD) on profitability for 264 non-financial firms in ASEAN from 2019-2023. It finds a significant positive effect for large firms but not for small firms, suggesting that the cost of …
Peer-reviewedJournalInvestment Management & Financial Innovations2026#ESGDOI
Idiosyncratic volatility and voluntary disclosure asymmetry in Vietnam: The roles of ESG performance, analyst coverage, and state ownership
Hieu Pham, Doan Huynh Thu Hoai, Anh Cao Thi Nhan +1
Using hand-collected data from 210 Vietnamese listed firms (2018–2024), this study finds that idiosyncratic volatility reverses the developed-market pattern of voluntary disclosure: a one-standard-deviation increase raises bad-news disclosu…
Peer-reviewedJournalDinasti International Journal of Economics, Finance & Accounting2026#ESGDOI
The Influence of ESG Disclosure on Stock Prices of Banking Companies
Desak Putu Ratna Dewi, Lucy Sri Musmini
This study examines the effect of ESG disclosure on stock prices of Indonesian banking companies using panel data regression. Results show no significant impact, suggesting investors prioritize financial information. Implications for improv…
Peer-reviewedJournalBandung Conference Series Accountancy2026#ESGDOI
Pengaruh ESG Disclosure terhadap Kecurangan Laporan Keuangan
Karina Elmasa Rahma, Pupung Purnamasari
This study analyzes the effect of ESG disclosure on financial statement fraud in Indonesian non-financial state-owned enterprises (2021-2024). Using the Beneish M-Score and panel data regression, it finds that ESG disclosure significantly r…
