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.

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Topic: #ESG (clear)

Showing 1241–1260 of 3028 papers

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…

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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 …

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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 …

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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 …

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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…

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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 …

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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…

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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…

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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…

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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…

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🌍 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…

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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…

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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…

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