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-reviewedJournalBusiness Inform2026#ESGDOI
The Bioeconomic Imperatives and ESG Conceptualization of Agrarian Enterprise Management
N. Petrukha, S. Petrukha, A. V. Yakymchuk
This paper theoretically examines the role of bioeconomic imperatives in the ESG transformation of the agrarian sector. Using Ukrainian agri-enterprises as a case, it proposes a conversion circuit from biomass and waste management to non-fi…
Peer-reviewed🌍 GlobalJournalJournal Markcount Finance2026#ESGDOI
ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) REPORTING: ENHANCING TRANSPARENCY IN SUSTAINABLE FINANCE
Getah Ester Hayatullah, Napat Chai, Ming Pong
This paper systematically reviews the role of ESG reporting in enhancing transparency in sustainable finance. Using a qualitative approach, it finds that high-quality, standardized ESG disclosures reduce information asymmetry and strengthen…
Peer-reviewed🌍 GlobalJournalBusiness Strategy and the Environment2026#ESGDOI
Greenwashing or Governance? The Impact of ESG Reporting on Earnings Management in Banks
Mayank Gupta
Using a sample of 376 listed banks across 19 countries from 2009–2022, this study finds a negative association between ESG reporting and banks' earnings management, driven by environmental and governance disclosures. Investor protection and…
🌍 GlobalDatasetZenodo2026#ESGDOI
ESG and the Green Economy in Emerging Markets: A Systematic Review of Mechanisms, Dynamics, and Drivers for SDG Acceleration
Setyawan, Agung Iman, Wahid, Munawar, Rakinaung, Mikhael Riandi +7
This systematic review synthesizes 11 empirical studies on how ESG practices and green economy initiatives affect SDG outcomes in emerging markets, covering themes like green finance, renewable energy, green innovation, and CSR across Indon…
ReportClimate Change Management2026#ESGDOI
Measuring ESG Efficiency and Its Drivers: Insights from Indian Firms with Implications for Circular Economy and Green Finance
Halder S.
This paper measures ESG efficiency and its drivers among Indian firms, linking findings to circular economy and green finance. It provides insights into factors enhancing ESG performance in emerging markets.
Peer-reviewed🇪🇺 EuropeJournalCorporate Social Responsibility and Environmental Management2026#ESGDOI
Beyond Governance Attributes: How Fashion Companies Prepare Social Disclosure for the CSRD
Ianniello S.
This paper examines how fashion companies prepare for social disclosure under the CSRD, moving beyond governance attributes. It provides insights into the adaptation process and practical implications for EU's new reporting standard.
Peer-reviewed🌍 GlobalJournalCorporate Social Responsibility and Environmental Management2024#ESGDOI
ESG disclosure in G7 countries: Do board cultural diversity and structure policy matter?
Aliani K.
This study examines the impact of board cultural diversity and structural policies on ESG disclosure in G7 countries, suggesting that diverse boards improve ESG reporting quality.
Peer-reviewedJournalCorporate Governance and Sustainability Review2026#ESGDOI
Corporate governance, corporate social responsibility, and sustainable growth in banking: The moderating role of state ownership
Thi Thanh Huyen Lam, Linh Thi Ha Bui, C. Nguyen +1
This study examines how corporate governance and CSR affect sustainable growth rates in Vietnamese commercial banks. Using panel data from 2014-2024, it finds that CSR and board size positively impact growth, with state ownership strengthen…
Peer-reviewed🌍 GlobalJournalEconomics and Environment2026#ESGDOI
The impact of ESG reporting on capital expenditure and technological innovation in the mining sector: a comparative analysis of Europe and North America (2017–2023)
Monika Wodnicka, Agata Gniadkowska-Szymańska
This study empirically analyzes the impact of ESG reporting on CAPEX and technology investment in mining firms in Europe and North America (2017-2023). Higher ESG ratings (especially environmental/governance in Europe, social in North Ameri…
Peer-reviewedJournalSustainability2026#ESGDOI
External Assurance of Sustainability Reporting and ESG Performance: Evidence from Saudi Listed Firms
Khaled S. Aljaaidi, Neef F. Alwadani, Eyad H. Abutheeb
Using data from Saudi listed firms (2014-2021), this study finds a positive association between external assurance of sustainability reports and ESG performance. The results suggest that assurance enhances credibility and stakeholder confid…
Peer-reviewedJournalZenodo (CERN European Organization for Nuclear Research)2026#ESGDOI
SPECIFIC ASPECTS OF PREPARING AN AUDIT OPINION AND REPORT BASED ON ESG AUDIT RESULTS
Sayfullayev Mekhroj Sayfullayevich
This paper examines the concept and specific aspects of preparing audit opinions in ESG auditing within the context of sustainable development. It reviews theoretical and practical approaches to ESG audit reporting and develops relevant sug…
Peer-reviewedJournalContemporary Economics2026#ESGDOI
ESG Reporting in Selected Defense Groups
Aneta Nowakowska-Krystman, Joanna Antczak, D.M. Fronczek +1
This paper examines the degree of preparedness for ESG reporting among selected defense industry companies worldwide, with a specific focus on Polish firms. It compares non-financial disclosures using GRI and SASB standards, based on websit…
PreprintCrossref2026#ESGDOI
Do ESG Mutual Funds Outperform Conventional Peers in India?
Dr. Shrinivas R Patil
This study evaluates ESG mutual fund performance in India using a matched-pair design of ten ESG and ten conventional large-cap funds from 2019 to 2024. Using Sharpe ratios, Fama-French three-factor model, and paired t-tests, it finds ESG f…
Preprint2026#ESGDOI
Integrating ESG Metrics into Capital Budgeting: Survey Evidence from Corporate Finance Executives in India
Podapala Siva Reddy, Gandla Archana, Saranleen Kaur +2
A survey of 312 corporate finance executives in Indian listed and large unlisted firms examines drivers of ESG integration into capital budgeting. Using PLS-SEM, it finds that stakeholder pressure, ESG awareness and capability, organization…
PreprintCrossref2026#ESGDOI
Sustainability indicators under wartime stress: A case study of ESG and green finance in Ukraine’s agricultural sector
Taras Gagalyuk, Volodymyr Metelytsia, Vladislav Valentinov
This case study of Ukraine’s agricultural sector examines how ESG indicators become consequential under wartime conditions. Large firms integrate ESG due to international finance and export value chains, while SMEs are indirectly exposed. F…
Preprint2026#ESGDOI
A GRI-BASED ESG DISCLOSURE DATASET FOR PALM OIL, PULP AND PAPER, AND FORESTRY COMPANIES IN INDONESIA
Tegar Ditya Pragama, Disman, Heny Hendrayati +1
This paper constructs an ESG disclosure dataset for Indonesian forest-utilizing companies listed on the IDX, covering 71 firm-year observations from 41 firms across palm oil, pulp and paper, and forestry sectors. Using 144 GRI-based indicat…
PreprintCrossref2026#ESGDOI
PERFORMANCE METRICS AND SUSTAINABILITY REPORTING TO ATTAIN COMPETITIVE EDGE
Renu Goyal, Dr. Shikha Singh
This paper reviews the role of Key Performance Indicators (KPIs) and Environmental and Social Impact Assessment (ESIA) in sustainability reporting. It covers KPI selection, frameworks, and limitations, as well as ESIA methodologies and inte…
Preprint2026#ESGDOI
Sustainable Business Practices and Corporate Profitability: Evaluating ESG Adoption in Emerging Economies
Patil, Shrikant L
This study examines the impact of ESG adoption on corporate profitability in emerging economies using panel data. It finds that ESG adoption generally improves financial performance (ROA, ROE, Tobin's Q), but the effect depends on instituti…
Preprint🇪🇺 EuropeCrossref2026#ESGDOI
Sustainability reporting quality evolution: an analysis of Italian banks
Valentina Beretta, Chiara Demartini, Eugenia Parodi +1
This study analyzes the evolution of sustainability reporting quality (SRQ) in Italian banks under mandatory disclosure (2017-2023). Using institutional theory, it finds that improvements are driven mainly by environmental disclosure, while…
PreprintCrossref2026#ESGDOI
Greenwashing in Sustainability Disclosures: A Systematic Review of Manifestations, Measurement, and Corporate Finance Implications
Amjad Ali, Jairaj Gupta, Emad Elkhashen
This systematic review identifies 14 manifestations of greenwashing in sustainability disclosures, including disclosure manipulation, decoupling between symbol and substance, and strategic disclosure. It evaluates direct measurement approac…