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-reviewedJournalZenodo (CERN European Organization for Nuclear Research)2026#ESGDOI
Firm Attributes And Enivronmental, Social And Governance (ESG) Disclosure Quality Of Consumer Goods Firms In Nigeria
AKPAN, Monday Sunday; SIMEON, Uwakmfonabasi Etim & OKPO, Sunday Asukwo
An empirical study examining how firm attributes relate to the quality of ESG disclosure among Nigerian consumer goods firms. Without an abstract, details are limited, but the work contributes evidence on the determinants of ESG disclosure …
Peer-reviewedJournalJournal of Economics Accounting Tax and Management (JECATAMA)2026#ESGDOI
PENGARUH GROWTH OPPORTUNITY DAN ESG DISCLOSURE TERHADAP EARNING RESPONSE COEFFICIENT
Aisyah Larasati, Anwar Hariyono
Using 350 firm-year observations from 70 post-pandemic Indonesian manufacturing firms, this study tests whether growth opportunity and ESG disclosure affect the earnings response coefficient (ERC). Growth opportunity shows a significant neg…
Peer-reviewedJournalJurnal Ilmiah Akuntansi Kesatuan2026#ESGDOI
Digital Transformation and ESG Disclosure: Antecedents of Audit Quality on Financial Reporting Quality in Manufacturing Companies
Slamet Wahyudi, Arief Fitrijanto, Djusmalinar Djusmalinar
Using panel data from 72 Indonesian listed manufacturing firms (216 observations, 2023–2025), this study examines how digital transformation and ESG disclosure affect financial reporting quality, with audit quality as a mediator. Both digit…
Peer-reviewedJournalEconomics2026#ESGDOI
Does ESG Contribute to Pump-and-Dump Schemes of Insider Investors on the Stock Market?
Thi Quynh Anh D.
This study examines whether high ESG ratings or disclosure can enable insider pump-and-dump schemes, testing if ESG reputation serves as cover for market abuse. It raises questions about the reliability of ESG signals for investors and the …
Peer-reviewed🇪🇺 EuropeJournalEngineering Economics2026#ESGDOI
Sustainability and Financial Performance in the Global Energy Sector: Evidence from ESG Scores and SDG Indicators
Mirela Cristea, Raluca Mihaela Drăcea, Ina Nimerenco +1
Using 575 listed energy companies from LSEG, the study examines how sustainability—measured by ESG scores and SDG reporting indicators—relates to financial performance (turnover, ROE, operating income). Combining robust regressions, general…
Peer-reviewedJournalAsian Journal of Management Analytics2026#ESGDOI
Corporate Environmental Responsibility and Eco Efficiency Reporting in Indonesian Manufacturing Industries Under Sustainable Governance Practices
Hamidah Rosidanti Susilatun
A PRISMA 2020 systematic review of 10 studies (2020-2025) on Indonesian manufacturing firms finds that corporate environmental responsibility improves environmental performance, reputation, and stakeholder confidence. Eco-efficiency reporti…
Peer-reviewedJournalIndian Journal of Community Medicine2026#ESGDOI
A Paradox of ‘Sustainable’ Tobacco Business: Rethinking Sustainability Reporting from Ethics and Public Health Perspectives
Upendra M. Bhojani, Shivam Kapoor
Using India's BRSR mandate as context, this paper analyzes how tobacco companies' sustainability reporting creates a false image of responsibility, underplays product-level ESG harms, and omits sector-specific regulatory compliance. It reco…
Peer-reviewedJournalINTERNATIONAL JOURNAL OF SOCIAL SCIENCES AND MANAGEMENT RESEARCH2026#ESGDOI
Sustainability Reporting and Corporate Performance of Quoted Companies in Nigeria
Korolo Akuboere Salome
Panel regression on 70 Nigerian-listed firms (2010-2019) tests how economic, social, and environmental disclosures affect profit margin and share price. Economic and social disclosures show significant positive effects on both performance m…
Peer-reviewedJournalFrontiers in Sustainability2026#ESGDOI
Value-based principles in sustainability reporting
David Odhiambo Chiawo, Peggy Mutheu Ngila, Janet Ngombalu +4
A conceptual paper proposing a value-based ESG framework (V-ESG) that embeds ten values—stewardship, accountability, justice, trust and others—into sustainability reporting to address greenwashing, weak accountability and low trust. Multi-s…
Peer-reviewedJournalDiscover Sustainability2026#ESGDOI
Governance moderators on the nexus between FinTech and ESG disclosure in Saudi banks
Syed Quaid Ali Shah, Samirah Almutairi
Using a 2015–2024 panel of 10 Saudi listed banks, this study links FinTech disclosure (annual-report keyword frequency) to Bloomberg ESG scores. FinTech disclosure is positively associated with overall, social and governance disclosure; env…
Peer-reviewed🇨🇳 ChinaJournalAcademic journal of management and social sciences2026#ESGDOI
The Impact of ESG on Corporate Carbon Performance
Yuxuan Han
Using 15,128 A-share firm-year observations (2019–2023) and a two-way fixed-effects panel model, this study finds that comprehensive ESG performance significantly reduces corporate carbon emission intensity, with the governance (G) dimensio…
Peer-reviewedJournalJournal of Global Economics Management and Business Research2026#ESGDOI
Effect of Environmental, Social and Governance (ESG) Reporting on Firm Value of Listed Non-financial Companies in Nigeria
Patience Ote Ola, Isaac Sunday Oladele
Panel study of 60 listed non-financial Nigerian firms (2016–2025, 600 firm-years) testing whether ESG reporting affects firm value via Tobin's Q. Environmental (β=2.15), social (β=1.78) and governance (β=2.29) reporting all show positive, s…
Peer-reviewedJournalJournal of Risk and Financial Management2025#ESGDOI
Value Creation Through Environmental, Social, and Governance (ESG) Disclosures
Hamdouni A.
A study examining how ESG disclosure contributes to corporate value creation, likely linking disclosed information to investor valuation, cost of capital, and competitive advantage. Without an abstract, methods and empirical scope remain un…
Peer-reviewedJournalInternational journal of research and innovation in social science2026#ESGDOI
Firm Size, ESG and Investment Behaviour in the Financial Performance of Malaysian Listed Companies
Irme Rafhan Ibrahim, Norzanah Mat Nor, S. Alwi
Using 497 firm-years from 131 FTSE4Good Bursa Malaysia constituents (2021–2024), this study tests whether firm size conditions the ESG–investment–performance (ROE) relationship. The three-way investment deviation × ESG × size interaction is…
Peer-reviewedJournalThe Economics and Finance Letters2026#ESGDOI
ESG performance and investment efficiency in Asian firms: Mediating roles of agency costs and financial constraints
Gerry Tanto, Nicholas Kaneka Halim, Rita Juliana
Using non-financial firms across 17 Asian countries (2015–2024), this study links higher ESG performance to lower investment inefficiency, driven mainly by reduced overinvestment; the underinvestment link is insignificant. Mediation analysi…
Peer-reviewedJournalEuropean Conference on Management Leadership and Governance2026#ESGDOI
CEO Sustainability Narratives in the World’s Best Workplaces: An Exploratory Gender-Sensitive Content Analysis
S. R. Miccoli, Tamara Menichini, Nicoletta Maria Strollo
Inductive content analysis of 24 CEO letters from the World's Best Workplaces 2024 identifies eight thematic clusters, showing sustainability framed as long-term value creation, purpose, human capital and resilience rather than compliance. …
Peer-reviewedJournalJournal of Business Innovation and Accounting Research2026#ESGDOI
Public Accounting in the Era of Sustainability
C. Santos, P. Reyes, L. Torres
Combining a 156-firm Philippine panel (780 firm-years, 2018–2023) with 27 auditor interviews, the study links stronger ESG performance to shorter audit delays, higher audit fees and lower odds of non-standard opinions. Practitioners most of…
Peer-reviewedJournalCorporate Social Responsibility and Environmental Management2026#ESGDOI
ESG
Performance and Financial Outcomes in the Hospitality Industry: A Systematic Literature Review
Dijana Čičin-Šain, S. Valčić, Katarina Poldrugovac
A pre-registered systematic review combining bibliometric and meta-analytic methods on ESG/CSR–financial performance links in hospitality. Pooling 23 studies (84 effect sizes) yields r=0.211 overall, but the association vanishes for objecti…
Peer-reviewedJournalEmirati Journal of Business Economics & Social Studies2026#ESGDOI
Audit Committee Financial Expertise and Sustainability Reporting of Listed Deposit Money Banks in Nigeria: Moderated by Women Chairperson
Emmanuel Babatunde OYEDELE
Panel regression on 2010–2024 annual reports of all 14 listed Nigerian deposit money banks. Audit committee financial expertise significantly improves sustainability reporting quality. A woman audit committee chairperson both directly enhan…
Peer-reviewedJournalJournal of Economics Finance and Management Studies2026#ESGDOI
Does Financial Slack Matter? Corporate Governance, Corporate Activities, And Sustainability Reporting Quality in Indonesia
Ni Luh Putu Dita Silviani, Eka Ardhani Sisdyani
Using a 132 firm-year panel of 33 Indonesian firms in the ESGQ-KEHATI Index (2021-2024), the study tests how governance mechanisms and asset turnover affect sustainability reporting quality, with financial slack as moderator. Independent co…
