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-reviewedCNJournalChina Journal of Accounting Research2023#ESGDOI
ESG in China: A review of practice and research, and future research avenues
Shen H.
This paper reviews ESG practice and research in China, outlining future research directions. It covers corporate sustainability, disclosure, and regulatory developments in the Chinese context.
Peer-reviewedJournalInternational Journal of Financial Studies2026#ESGDOI
Influence of ESG on Credit Growth: Moderating Effects of Islamic Bank and Size in MENA
Alhamrani A.
Analyzes the relationship between ESG scores and bank credit growth in MENA, with moderating effects of Islamic bank status and size.
Peer-reviewedJournalCorporate and Business Strategy Review2026#ESGDOI
BALANCING POWER AND ETHICS: CHIEF EXECUTIVE OFFICER IMPACT ON ENVIRONMENTAL, SOCIAL, AND GOVERNANCE REPORTING STRATEGY IN FAMILY VS. NON-FAMILY FIRMS
Ivone I.
This paper analyzes how CEO characteristics influence ESG reporting strategy, comparing family and non-family firms. It examines how governance differences affect reporting quality and transparency, offering practical insights.
Peer-reviewedJournalDiscover Sustainability2025#ESGDOI
Audit quality moderating effect on the relationship between earnings management and ESG reporting in the Jordanian banking industry
Alharasis E.E.
This paper examines how audit quality moderates the relationship between earnings management and ESG reporting in Jordanian banks. It finds that higher audit quality weakens the negative association between earnings management and ESG discl…
Peer-reviewedJournalEconomic Research Ekonomska Istrazivanja2025#ESGDOI
Unveiling the Impact of Esg Disclosure on Bank Credit Growth: A New Perspective
Alhamrani A.R.
This study analyzes the impact of ESG disclosure on bank credit growth from a new perspective. While specific findings are unknown, it suggests that disclosure quality and content may influence lending decisions.
Peer-reviewedCNJournalInternational Journal of Accounting2025#ESGDOI
Can Words Drive Action? ESG Disclosure Mandate and Cross-Listed Firms' ESG Performance: Evidence from China
Zhou Y.
This study examines the impact of ESG disclosure mandates on the actual ESG performance of cross-listed firms in China. It empirically analyzes whether disclosure regulations drive corporate behavior improvement, providing insights into the…
Peer-reviewedJournalJournal of Business Ethics2022#ESGDOI
ESG Disclosure and Idiosyncratic Risk in Initial Public Offerings
Reber B.
This paper analyzes the impact of ESG disclosure on idiosyncratic risk in IPOs. It suggests that greater transparency in ESG information reduces investor uncertainty and lowers stock price volatility after listing. The study empirically exa…
ReportAI Powered Business Innovation Strategies Governance and Sustainability Interdisciplinary Perspectives2026#ESGDOI
Nexus Between Environmental, Social and Governance (ESG) Disclosure and Firms’ Performance
Olayemi D.
This study analyzes the relationship between ESG disclosure and corporate performance, suggesting that disclosure may contribute to improved performance.
Peer-reviewed🇪🇺 EuropeJournalManagement Decision2026#ESGDOI
Institutional pressures and ESG disclosure similarity: an analysis of European shareholder letters
Cannizzaro B.V.
This study analyzes the similarity of ESG disclosures in European shareholder letters, examining how institutional pressures influence disclosure content. It suggests a tendency toward conformity with peers.
Peer-reviewedJournalCorporate Social Responsibility and Environmental Management2026#ESGDOI
Going Global, Going Transparent: MNE Internationalization and ESG Disclosure on Social Media
Bryl Ł.
This study examines the relationship between multinational enterprise (MNE) internationalization and ESG disclosure via social media, suggesting that greater internationalization may drive more transparent ESG communication.
Peer-reviewed🌍 GlobalJournalInternational Review of Financial Analysis2023#ESGDOI
Board gender diversity, quotas, and ESG disclosure: Global evidence
Alkhawaja A.
This paper examines the impact of board gender diversity and quotas on corporate ESG disclosure using global data. It suggests that more diverse boards may improve the quality of ESG disclosure.
Peer-reviewedJournalJournal of Ecohumanism2024#ESGDOI
Direct and indirect influence of financial factors through Environment, Social, Governance (ESG) disclosure on firm value for firm sustainability
Machmuddah Z.
This paper analyzes the direct and indirect influence of financial factors on firm value through ESG disclosure, providing insights for sustainable corporate management.
Peer-reviewed🌍 GlobalJournalEnvironment Development and Sustainability2026#ESGDOI
Determinants of ESG disclosure in the MENA banking sector: The role of governance quality and firm-level factors
Mateev M.
This study analyzes the determinants of ESG disclosure in the MENA banking sector, empirically examining the impact of governance quality and firm-level factors on disclosure levels, revealing region-specific drivers.
Peer-reviewed🌍 GlobalJournalTechnology audit and production reserves2026#ESGDOI
Development and application of the scenario-fractal ESG assessment method for enterprise decision sustainability
O. Kniaz, P. Pererva, Ihor Franiv +2
This study develops a scenario-fractal ESG assessment method for evaluating sustainability of enterprise decisions. Applied to decarbonization solutions of steel firms Interpipe, Metinvest, and SSAB, it found SSAB's solution had the highest…
Peer-reviewed🇨🇳 ChinaJournalSustainability2026#ESGDOI
Corporate ESG Performance and Low-Carbon Technology Innovation: Mechanism Analysis and Heterogeneity Tests
Junfang Guo, J J Lu, Jie Yang +2
Using panel data of Chinese A-share listed firms from 2009 to 2024, this study finds that ESG performance significantly promotes low-carbon technology innovation, with a stronger effect on substantive innovation than strategic innovation. T…
Peer-reviewed🇪🇺 EuropeJournalFinanse i Prawo Finansowe2026#ESGDOI
ESG Reporting by Commercial Banks in Poland as Part of Supporting Sustainable Economic Development – A Case Study of Bank Millennium and Santander Bank Polska
Małgorzata Jabłońska, Małgorzata Kawełczyk, Fazlida Mohd Razali +2
This case study analyzes ESG reporting by two Polish commercial banks, Bank Millennium and Santander Bank Polska, using their 2024-2025 sustainability reports. It examines their environmental, social, and governance activities, finding that…
DatasetZenodo (CERN European Organization for Nuclear Research)2026#ESGDOI
THEORETICAL AND METHODOLOGICAL FOUNDATIONS FOR IMPROVING GREEN ACCOUNTING AND ESG REPORTING SYSTEMS
Nematullayev Hamidullo, Worldly Knowledge Publishing Centre
This paper examines theoretical and methodological foundations for green accounting and ESG reporting under globalization and climate change. It analyzes economic aspects of implementing green principles in Uzbekistan's real sector, offerin…
Peer-reviewedJournalBusiness Ethics and Leadership2026#ESGDOI
Accountant Ethics in ESG Reporting: Institutional Challenges and Behavioral Determinants
Ірина Валеріївна Замула, Anargul Belgibayeva, Віталій Вікторович Травін +3
This study empirically analyzes behavioral, institutional, and technological drivers of ESG reporting quality using PLS-SEM on survey data from 420 Ukrainian enterprises and 12 interviews. It finds that ESG training and digital verification…
Peer-reviewed🌍 GlobalJournalBusiness Ethics, the Environment & Responsibility2026#ESGDOI
Female Board of Directors and Climate Responsibility: Testing Natural Resource‐Based View Mechanisms Using the Baron and Kenny Mediation Framework
Ummar Faruk Saeed, Wu Ning, Maalisuo Sakpiti Bismark
Using panel data from 547 MENA manufacturing firms (2014-2024) and CDP scores, this study finds that female board directors positively influence corporate carbon performance. Sustainability orientation partially mediates this relationship, …
Peer-reviewedJournalВестник Казахского университета экономики, финансов и международной торговли2026#ESGDOI
ESG-DISCLOSURE AND VALUE OF COMPANIES: THE EXPERIENCE OF KAZAKHSTAN
A. Otarbayeva, A. Adambekova, А.Б. Отарбаева +1
This study examines the relationship between ESG disclosure and firm value for nine Kazakhstani public companies (2020-2024) using a proprietary ESG disclosure index and Tobin's Q. Spearman correlation and linear regression reveal a statist…