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.
Preprint🌍 GlobalCrossref2026#ESGDOI
RESEARCH TOPIC: "ESG Obligations and Directors' Fiduciary Duties in India: From Voluntary Disclosure to Enforceable Liability"
bhavya bajaj
This paper critically analyzes whether ESG responsibilities have become legally binding obligations in India, examining the nexus between ESG standards and directors' fiduciary duties under the Companies Act, 2013. Through a doctrinal analy…
PreprintDesafíos: Economía y Empresa2026#ESGDOI
Evaluación del alineamiento del estándar peruano de gobierno corporativocon el principio de sostenibilidad y resiliencia de la OCDE
Renato Oswaldo Martínez López, Fredy Oswaldo Martínez López
This paper evaluates the alignment of Peru's corporate governance framework with the sustainability and resilience principle of the OECD Corporate Governance Principles (2023). Through documentary analysis of governance and sustainability r…
Preprint🇺🇸 USACrossref2026#ESGDOI
ESG Reporting for Early-Stage Student Ventures: A Framework for Micro-Scale Sustainability Disclosure
Manish Kumar
This paper argues that existing ESG disclosure frameworks (ISSB, CSRD, GRI, SASB) are structurally inaccessible to early-stage student ventures. It proposes the Micro-Scale Sustainability Disclosure Framework (MSDF), a lightweight three-pil…
Preprint🌍 Global2026#ESGDOI
ESG INTEGRATION AND GREEN FINANCIAL ANALYSIS: A NEW METHODOLOGICAL APPROACH TO CORPORATE FINANCIAL SUSTAINABILITY
Erkin Temirovich Shodiev
This study proposes a methodological framework integrating ESG indicators into traditional financial analysis. It finds that firms with strong ESG performance exhibit higher operational efficiency, lower capital costs, and greater resilienc…
Peer-reviewed🌍 GlobalJournalBusiness Strategy and the Environment2026#ESGDOI
Validated Signalling: How Ownership Structure Enhances ESG Disclosure Credibility in an Emerging Market
Ajab Khan, Alhashmi Aboubaker Lasyoud, Mariam Abbas
This paper examines how different ownership types (business groups, institutional blockholders, family blockholders) affect ESG disclosure credibility and valuation relevance using a panel of 84 Turkish firms (2014-2024). Results show that …
Peer-reviewedJournalSrusti Management Review2026#ESGDOI
Sustainability in Practice: Deriving Restaurant Touchpoints from ESG Disclosure using NVivo Software
Manjira Roy
This paper presents a method for deriving restaurant touchpoints from ESG disclosure data using NVivo software. Through a practical case study, it offers a methodology to extract actionable sustainability points from ESG reports.
Peer-reviewed🌍 GlobalJournalAccounting Perspectives2026#ESGDOI
Corporate Governance Pillars and
<scp>ESG</scp>
Disclosure: A Systematic Literature Review
Salma Charifa Kartout, Hanen Khemakhem
This systematic literature review examines the roles of three corporate governance pillars (management, audit committees, external auditors) in ESG disclosure, analyzing 181 articles from 2009-2024. Findings show management's role is most p…
Peer-reviewed🇪🇺 EuropeJournalBusiness Strategy & Development2026#ESGDOI
Net Zero and Sustainability Performance: The Role of Collective Actions
Daniel Alonso‐Martínez, Eleonora Di Maria
This study examines the impact of participation in collective actions (Net Zero, Climate Ambition Alliance, SME Climate Hub) on sustainability performance among 1244 European certified B Corps. Results show positive association with B Impac…
Peer-reviewedJournalSustainability Switzerland2026#ESGDOI
Integrating Environmental, Social, and Governance (ESG) Practices into Sustainable Banking Governance: The Roles of Capacity Building, Green Competencies, Financial Technology, and Green Innovation in Advancing Sustainable Finance
Affini D.N.
This paper proposes a framework for integrating ESG practices into sustainable banking governance, examining the roles of capacity building, green competencies, fintech, and green innovation.
Peer-reviewedJournalBusiness Strategy and the Environment2026#ESGDOI
Do Corporate Strategies in Fintech and Green Finance Enhance ESG Performance? The Moderating Role of Government Policies
Bonsu M.A.
This paper examines how corporate strategies in fintech and green finance affect ESG performance, with government policies as a moderator. Empirical findings suggest that green finance strategies improve ESG scores, and supportive policies …
Peer-reviewedJournalJournal of Risk and Financial Management2026#ESGDOI
From Dual Pathways to Emerging Triadic Convergence: A Bibliometric Analysis of Sustainable Finance, Digital Transformation, and Circular Economy—2015–2025
Olivares P.A.V.
This paper conducts a bibliometric analysis of sustainable finance, digital transformation, and circular economy literature from 2015 to 2025. The title suggests a shift from dual pathways to a triadic convergence, but details are unavailab…
Peer-reviewedCNJournalAdministrative Sciences2026#ESGDOI
Do Conventional Bonds Respond More Strongly to ESG Information than Green Bonds? Evidence from China
Kythreotis A.
This study analyzes the differential response of conventional bonds and green bonds to ESG information in China's bond market. It examines whether conventional bonds react more strongly to ESG information than green bonds, providing insight…
Peer-reviewed🌍 GlobalJournalBusiness and Society2025#ESGDOI
Walking, Talking, or Standing Still? Climate Commitment and Performance in Publicly Listed Firms in Five Major Economies
Herman K.S.
This study analyzes the gap between climate commitments and actual performance in publicly listed firms across five major economies. It identifies patterns of inconsistency between commitments and performance, evaluating the effectiveness o…
Peer-reviewedJournalBusiness Strategy and the Environment2022#ESGDOI
The effect of corporate environmental, social and governance disclosure on cash holdings: Life-cycle perspective
Atif M.
This study examines the effect of ESG disclosure on corporate cash holdings from a life-cycle perspective. It suggests that better ESG disclosure reduces information asymmetry and weakens the precautionary motive for holding cash.
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…