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🌍 GlobalJournalSustainability2026#ESGDOI
Nanotechnology, Corporate Social Responsibility, and Sustainable Business Practice: Towards an Assurance-Based Risk Governance Framework
M. Wynn, P. Jones, Bilgin Metin
This study examines how large nanotechnology companies address challenges through CSR, finding limited recognition of nanotechnology impacts in their policies. It proposes an assurance-based framework using ISAE 3000 and ISO/IEC TS 5723 to …
Peer-reviewedJournalThe Journal of Theoretical Accounting Research2026#ESGDOI
A Theoretical Framework for Digital Sustainability Accounting Communication and Investor Trust in Green Finance
S. Thunga, Mval Narasimha Rao, B. Krishnaiah +2
This study proposes a theoretical framework (DSACF) explaining how digital ESG communication affects investor trust and green finance behavior. It integrates sustainability accounting, stakeholder, legitimacy, signaling, and social learning…
Peer-reviewedJournalJ-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI2026#ESGDOI
PENGENDALIAN INTERN SEBAGAI FONDASI TATA KELOLA BERKELANJUTAN: TINJAUAN LITERATUR KUALITAS ESG DISCLOSURE PADA PERBANKAN BUMN DI INDONESIA
Irsan Herlandi Putra, Amelia Setiawan
This article conceptually examines the role of internal control as a foundation for the quality of ESG disclosure in Indonesian state-owned banks. Through a structured narrative literature review, it finds that internal control quality is c…
Peer-reviewedJournalInternational Journal of Drug Delivery Technology2026#ESGDOI
Fertilizer Chemical Toxicity And ESG Risk: Evidence From Indian Brsr Disclosures (Fy23-25)
D. Kushwaha, Ritesh Singh, Sameer Kumar +3
This study analyzes the impact of chemical toxicity from fertilizer production on ESG performance using BRSR disclosures from 10 Indian listed firms (FY23-25). A strong inverse relationship between toxicity index and CRISIL ESG ratings is f…
Peer-reviewedJournalOwner2026#ESGDOI
Integration of Shariah Audit and Shariah Governance in Supporting ESG Compliance: A Systematic Literature Review
Susi Astuti, Arief Rahman, Hendi Yogi Prabowo
This paper systematically reviews the roles of Shariah audit and Shariah governance in supporting ESG compliance within Islamic financial institutions. Using the PRISMA framework and analyzing 162 Scopus articles, it finds that Shariah gove…
Peer-reviewedJournalTourism and Hospitality2026#ESGDOI
How ESG Signals Shape Tourists’ Premium-Paying Behavior in Community-Based Homestays
Duangrat Tandamrong, Waraphon Klinsreesuk, Jakkawat Laphet +1
This study examines how international tourists' ESG perceptions affect their willingness to pay a premium for community-based homestays. Using PLS-SEM on data from 300 tourists in Thailand, it finds that ESG perception enhances trust and bo…
Peer-reviewedJournalJournal of Business, Social and Technology2026#ESGDOI
Analysis of the Relationship between Environmental, Social, and Governance (ESG) and Firm Value: A Systematic Review of Empirical Evidence in Indonesia
Dedi Hartono, W. Mawardi, Sugeng Wahyudi
This systematic review examines the relationship between ESG and firm value in Indonesia. Analyzing 20 empirical studies, it finds mixed results for Indonesian firms while international benchmarks show a consistent positive link. The study …
Peer-reviewed🌍 GlobalJournalProblems and Perspectives in Management2026#ESGDOI
Sustainability governance and CEO compensation in MENA firms
Amor Ayed
This study analyzes the impact of sustainability committee quality and external assurance quality on CEO compensation in listed firms across 13 MENA countries. It finds that board gender diversity weakens the positive effect of committee qu…
Peer-reviewedJournalCorporate Governance and Sustainability Review2026#ESGDOI
From governance to performance: How sustainability strategy mediates corporate sustainability success
Arie Pratama, Rina Fadhilah Ismail, Nanny Dewi Tanzil +2
This study examines how sustainability governance (sustainability committee and assurance) influences sustainability performance via sustainability strategy, using a sample of 255 listed firms from Indonesia, Malaysia, Singapore, and Thaila…
Peer-reviewedJournalEconomic Sciences2026#ESGDOI
Reducing Information Asymmetry through ESG Communication : A Conceptual Framework for Consumer Trust and Financial Loyalty in the Indian Banking Sector
Khushboo Mogha, Smita Tripathi
This conceptual paper proposes a framework examining how ESG communication influences consumer trust and financial loyalty in the Indian banking sector. Drawing on signaling and stakeholder theories, it argues that transparent ESG communica…
Peer-reviewed🌍 GlobalJournalEconomics Ecology Socium2026#ESGDOI
From Triple Bottom Line Logic to ESG Operationalisation: Developing a Sustainable Business Model Framework for the Construction Sector
Jānis Butkevičs
This study develops a construction-tailored framework that translates ESG themes into an implementation architecture for sustainable business model innovation. It produces a VSME-aligned ESG theme structure, a Sustainable Construction Busin…
Peer-reviewedJournalJournal of Technology and Policy in Energy and Electric Power2026#ESGDOI
Process Gap Analysis and ESG Risk Prioritization Using the Best-Worst Method: Development of an APQC-Based Internal Audit Readiness Model in the Power Generation Utility Sectorness Model in the Power Generation Utility Sector
Muhammad Zemmy Zemmy Isnugroho, R. Setiyowati
This study develops an integrated process-based ESG audit priority model combining the APQC framework and Best-Worst Method (BWM) for the power generation utility sector. It identifies 'Operate Power Generation' and 'Manage Costs and Invest…
Peer-reviewed🌍 GlobalJournalBusiness Strategy & Development2026#ESGDOI
Tracing
ESG
and Cost of Capital Literature: A Triangulated Multi‐Method Approach With
TCCM
Lens
Sneha Gupta, M. Ojha
This study provides an integrated review of the ESG-Cost of Capital literature using bibliometrics, topic modeling, and systematic review. It maps the intellectual landscape, identifies five thematic clusters, and highlights theoretical and…
Peer-reviewedJournalAccounting & Finance2026#ESGDOI
Global State of Play for Extended Sustainability Disclosures, Performance, and Assurance—Insights From Cross‐Country Benchmarking
Kim Kercher, Keith Duncan, G. Moore +1
This study benchmarks ESG scores, disclosure, greenwashing, and assurance across advanced, emerging, large, and APAC countries. It finds that high disclosure does not always indicate high performance, and highlights Australia's unique profi…
Peer-reviewed🌍 GlobalJournalBusiness Strategy & Development2026#ESGDOI
Women Leadership Index and Corporate Cash Holdings: The Serial Mediation Role of
ESG
Assurance and
ESG
Performance
Saiful Anwar, D. Agustia, Wiwiek Dianawati
This study examines the effect of the Women Leadership Index (WLI) on corporate cash holdings through the serial mediation of ESG assurance and ESG performance using 12,330 firm-year observations from Asia-Pacific and Europe. The findings s…
Peer-reviewedCNJournalSustainability2026#ESGDOI
Standardized Sustainability Reporting, ESG Performance, and Market-Based Valuation in Chinese Listed Firms
Yuanyuan Wang, Muhammad Haroon Shah, Yaoyao Wang +1
Using 21,964 firm-year observations from Chinese A-share listed companies (2018-2023), this study examines the tension between 'substance' and 'form' in standardized sustainability reporting. After Propensity Score Matching, mere GRI framew…
Peer-reviewedJournalRIGGS: Journal of Artificial Intelligence and Digital Business2026#ESGDOI
Pengaruh Pengungkapan Sustainability Report Terhadap Biaya Modal Dengan Sustainability Assurance Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Yang Terdaftar di Bei
Iwi Monica, Dewi Anggraini, Indrawati Mara Kesuma +1
This study analyzes the effect of sustainability report disclosure (environmental, social, governance aspects) on cost of capital, with sustainability assurance as a moderating variable, for 10 manufacturing firms listed on the Indonesia St…
Peer-reviewedJournalBalance : Jurnal Akuntansi dan Manajemen2026#ESGDOI
Pengaruh Sustainability Assurance, Regulasi Pemerintah, dan Tekanan Stakeholder terhadap Kualitas Laporan ESG di Pasar Modal Indonesia
Faaiqotun Nikmah Irsyani, Safira Permata Kristia Putri, M. Pandin
This study analyzes the effect of sustainability assurance, government regulation, and stakeholder pressure on ESG report quality of Indonesian listed firms (2020-2024). Using multiple regression, all three factors have significant positive…
Peer-reviewedJournalBusiness Strategy & Development2026#ESGDOI
Exploring the Nexus Between Corporate Social Responsibility and Sustainable Development: A Bibliometric Analysis
Trilochana Dash, C. Sahoo
This bibliometric analysis examines CSR and sustainable development research from 2003 to 2025. Using 2099 articles from Scopus and Web of Science, it reveals five development phases and highlights the growing importance of ESG reporting, s…
Peer-reviewedJournalJournal of Risk and Financial Management2026#ESGDOI
Board of Directors’ Foreign Experience and Corporate Social Responsibility Disclosure: Empirical Evidence from Non-Financial Listed Firms in Vietnam
L. Le
This paper empirically examines the association between board members' foreign experience (education and/or work) and CSR disclosure among non-financial listed firms in Vietnam. Using 1,185 firm-year observations from 2015-2019, it finds a …