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🌍 GlobalJournalJournal of Trade Science2026#ESGDOI
CEO early-life experiences and corporate outcomes: a systematic literature review using the ADO model
L. Nguyen
This systematic review uses the ADO framework to consolidate evidence on how CEOs' early-life experiences (war, famine, disasters, family background, military service) shape corporate decisions including risk-taking, investment, capital str…
Peer-reviewedJournalJurnal ekonomi akuntansi dan manajemen2026#ESGDOI
Analisis Teori Legitimasi, Stakeholder dan Kelembagaan dalam Pelaporan ESG dan Integrated Reporting
Hicca Maria Gandi Putri Aruan, Mawar Pasaribu, Romauli Tiurmaida Togatorop +3
This qualitative case study analyzes ESG and integrated reporting at PT Unilever Indonesia through the lens of legitimacy, stakeholder, and institutional theories. It finds that sustainability reporting helps maintain social legitimacy, mee…
Peer-reviewedJournalCorporate Social Responsibility and Environmental Management2026#ESGDOI
Sustainability Disclosure and Corporate Corruption From Stakeholder Perspectives: A Review, Integrated Insights, and Future Directions
Slimane Ed‐Dafali, João J. Ferreira, Ibtissam EL‐Ghaylany +2
This literature review examines the link between ESG and corporate corruption using 87 articles. It categorizes findings into three themes: fraud risk management, political connections, and organizational culture. Proposes frameworks based …
Peer-reviewed🇨🇳 ChinaJournalCorporate Social Responsibility and Environmental Management2026#ESGDOI
Environmental Interlocking Directors and Corporate Environmental, Social, and Governance ( <scp>ESG</scp> ) Scores: An Information Exchange and Organizational Imitation Perspective
Shuai Wang, Ding Li
This paper examines the impact of environmental interlocking directors (board members also serving on ISO14001-certified firms) on corporate ESG scores using Chinese listed firms from 2011-2020. From information exchange and organizational …
Peer-reviewed🌍 GlobalJournalJournal of risk and financial management2026#ESGDOI
The Mediating Role of Big Data Analytics on the Relationship Between Environmental, Social, and Governance (ESG) Scoring and Firm Value
Ahmed Mohamed Shawki Tawfik, Hanan Mohamed Ismail Youssef, Aljaohra Ali Altuwaijri +1
This study demonstrates a partial mediation effect of big data analytics (BDA) on the relationship between ESG scoring and firm value (Tobin's Q) for Saudi listed firms from 2021-2024, using SEM and bootstrap analysis. The findings suggest …
Peer-reviewedJournalAl-Kharaj Jurnal Ekonomi Keuangan & Bisnis Syariah2026#ESGDOI
Analisis Pengaruh Environmental, Social, and Governance (ESG) Score dengan Kinerja Keuangan pada Perusahaan Sektor Energi
Ghea Rahmayanti, Merry Susanti
This study examines the effect of ESG scores on financial performance of 11 energy sector firms listed on the Indonesia Stock Exchange from 2022–2024 using panel data regression. Financial performance was measured by ROA, ROE, and Tobin's Q…
Peer-reviewedJournalDOAJ (DOAJ: Directory of Open Access Journals)2026#ESGDOI
DVA e score ESG: uma análise correlacional em empresas petrolíferas listadas na B3
Giovana Fernandes Porto, Dilo Sérgio de Carvalho Vianna, J. De Souza Queiroz +2
This study analyzes the correlation between Value Added Statement (DVA) indicators and ESG scores for Brazilian oil companies listed on B3 from 2018 to 2022. It finds significant associations in environmental and social pillars, with intern…
Peer-reviewed🌍 GlobalJournalDiscover Sustainability2026#ESGDOI
Absolute sustainability scoring through SDG-aligned ESG assessment in higher education institution
Yashraj Patil, Harikrishnan Ramachandran, Mahesh Sanghavi +1
This paper proposes the SDG-ESG Sustainable Development Index (SESI), an integrated framework for assessing sustainability performance in higher education institutions (HEIs) using ESG dimensions aligned with SDGs. Based on 17 SDG-derived i…
Peer-reviewed🇪🇺 EuropeJournalBusiness Strategy and the Environment2026#ESGDOI
Beyond ESG Scores: Sustainability Readiness as a Domain‐Specific Organizational Capability
Ricardo Teruel-Gutiérrez
This paper proposes 'sustainability readiness' as a transparent, domain-specific measure of firms' ability to generate, verify, integrate, and communicate sustainability information. Using 2025 World Benchmarking Alliance data across 2000 f…
Peer-reviewed🌍 GlobalJournalZenodo (CERN European Organization for Nuclear Research)2026#ESGDOI
Impact of ESG Controversy Score on Firm Financial Performance: An Empirical Analysis
Srivastava Ajay Bhiari Lal, Agrawal Ankur
This paper empirically analyzes the relationship between ESG controversy scores and firm financial performance. Synthesizing peer-reviewed studies from 2018-2025, it finds that ESG controversies generally reduce firm value and increase risk…
Peer-reviewedJournalIndonesian Journal of Accounting and Governance2026#ESGDOI
The Effect of ESG Score, Dividend Policy, and Profitability on Cumulative Abnormal Return
Reza Saputra, Ranila Suciati Suciati
This study examines the effects of ESG scores, dividend policy, and profitability on Cumulative Abnormal Return (CAR) for companies in the SRI-KEHATI Index on the Indonesia Stock Exchange from 2019 to 2024. Using panel data regression, the …
Peer-reviewed🌍 GlobalJournalAsian Economic and Financial Review2026#ESGDOI
The evolution of ESG scores in the Gulf Cooperation Council: The role of government initiatives
Yomna Abdulla
This paper analyzes the impact of GCC government initiatives on ESG scores of listed firms from 2020-2024 using panel data. It finds an upward trend in average ESG scores, with mandatory ESG disclosure in the UAE positively affecting perfor…
Peer-reviewedJournalDOAJ (DOAJ: Directory of Open Access Journals)2026#ESGDOI
VAS and ESG score: a correlational analysis of oil companies listed on B3
Giovana Fernandes Porto, Dilo Sérgio de Carvalho Vianna, J. De Souza Queiroz +2
This study analyzes the relationship between Value Added Statement indicators and ESG scores of Brazilian oil and gas companies from 2018-2022. Findings show positive associations between internally generated value and ESG performance, and …
Peer-reviewed🌍 GlobalJournalGLOBAL BUSINESS & FINANCE REVIEW2026#ESGDOI
The Effect of ESG Scores on Financial Performance and Stock Volatility in Emerging Markets: Empirical Evidence from ASEAN-5
Sudirman Sudirman, Normiyati Normiyati, Dedi Sumanto +1
This study analyzes the relationship between ESG scores and financial performance (ROA) and stock return volatility among listed firms in ASEAN-5 from 2016 to 2023 using panel fixed effects. Results show that higher ESG scores are associate…
Peer-reviewedJournalJurnal Penelitian Ekonomi dan Akuntansi JPENSI2026#ESGDOI
PENGARUH PENERAPAN SUSTAINABILITY REPORTING, EFEKTIVITAS PENGENDALIAN INTERNAL, DAN ETIKA AKUNTANSI TERHADAP TRANSPARANSI LAPORAN KEUANGAN PADA PERUSAHAAN SEKTOR INFRASTRUKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022–2024
Silvi Oktaviani, Taufik Andre Setiyono
This study quantitatively examines the effects of sustainability reporting, internal control effectiveness, and accounting ethics on financial statement transparency in Indonesian infrastructure companies. Using multiple linear regression o…
Peer-reviewedJournalIndonesian Journal of Innovation Multidisipliner Research2026#ESGDOI
Pengaruh Tax Planning Terhadap Nilai Perusahaan Dengan Corporate Governance Dan Sustainability Report Sebagai Variabel Moderasi Pada Perusahaan Sektor Healthcare Yang Terdaftar Di Bursa Efek Indonesia
Adeviani Fiardhani, Fransiska Natalia, Poltak Maruli Jhon Liberty Hutagaol
This study examines the impact of tax planning on firm value in Indonesian healthcare companies, moderated by corporate governance and sustainability reporting. Using ETR, Tobin's Q, and SRDI, it finds implications for integrating tax strat…
Peer-reviewedJournalJurnal Riset Akuntansi2026#ESGDOI
Pengaruh Financial Performance dan Sustainability Report terhadap Firm Value pada Perusahaan Sektor Energi dan Industri yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024
Yoan Eko Saputra, Fitrini Mansur, Muhammad Ridwan
This study analyzes the impact of financial performance (Current Ratio, ROA, Debt to Assets Ratio) and Sustainability Report Disclosure Index (SRDI) on firm value (Tobin's Q) for 40 energy and industrial sector firms listed on the Indonesia…
🌍 GlobalDatasetBorealis2026#ESGDOI
Linking the United Nations Sustainable Development Goals to Local Content in the Annual Integrated Reporting of Oil and Gas Companies: A Directed Qualitative Content Analysis of 210 Reports across Seven Regions, 2015-2024
Zeyad Al Muhtaseb
This dataset presents a directed qualitative content analysis of how oil and gas companies link the UN Sustainable Development Goals (SDGs) to local content in their annual integrated reports. Using nine trilingual keyword dictionaries, 210…
Peer-reviewedJournalAs-Syirkah Islamic Economic & Financial Journal2026#ESGDOI
Pengaruh Sustainability Report terhadap Kinerja Keuangan Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2021–2025
Rachmaudina Digna Fadhilah, Elsa Imelda
This study examines the effect of sustainability report disclosure (economic, environmental, social dimensions) on financial performance (ROA) of 27 Indonesian banks listed on the IDX from 2021-2025 using panel data regression. Results show…
Peer-reviewedJournalShirkah Journal of Economics and Business2026#ESGDOI
Do Sustainability Practices Create Value? Evidence from Green Banking, Islamic Social Reporting, and Profitability in Indonesian Islamic Banks
Fathihani Fathihani, Putri Wahyuni, Maria Lusiana Yulianti +2
This study examines how green banking and Islamic Social Reporting (ISR) affect firm value in 14 Indonesian Islamic banks from 2020-2024. Findings show both practices positively impact firm value, with profitability strengthening these effe…