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.

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Topic: #ESG (clear)

Showing 1561–1580 of 3040 papers

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…

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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…

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Peer-reviewed🌍 GlobalJournalDibon Journal of Business2026#ESGDOI

Sustainable Business Models and ESG Reporting Quality? Evidence from Serial Mediation Model of Technology Adoption and Triple Bottom Line Performance

Fawwaz Alrwabdah, Ahmad Alomari

This study examines how sustainable business models (SBM) affect ESG reporting quality through serial mediation of technology adoption and triple bottom line (TBL) performance. Survey data from 350 auditors, accountants, and ESG managers in…

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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, …

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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…

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Peer-reviewedCNJournalBusiness Ethics, the Environment & Responsibility2026#ESGDOI

<scp>ESG</scp> Disclosure Through Circular and Decarbonization Capabilities: The Role of Strategic Collaboration in High‐Tech and Low‐Tech Sectors

Oluwole Nurudeen Omonijo, Yunsheng Zhang

This study examines how inter-firm collaboration influences ESG disclosure quality through circular economy practices and decarbonization capacity, finding that high-tech firms benefit more. Data from 370 Chinese and African companies acros…

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Peer-reviewed🇪🇺 EuropeJournalFinancial and credit activity problems of theory and practice2026#ESGDOI

ESG DETERMINANTS IN BANK FINANCIAL MANAGEMENT AND CONTROLLING

Serhii Savluk, Natalia Shulga, O. Kolodiziev +3

This paper addresses ESG integration in bank financial management, proposing the 'OperESG' concept for operational ESG factors. It analyzes four European banks and performs correlation analysis between ESG ratings and financial indicators a…

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Peer-reviewedJournalInternational Journal of Creative and Open Research in Engineering and Management2026#ESGDOI

Environmental, Social and Governance (ESG) Guidelines in India and Their Impact on Environmental Sustainability, Social Responsibility, and Corporate Governance: A Review

Priti Manjari Barik Priti Manjari Barik, Chinmayee Panda Chinmayee Panda, Madhab Chandra Jena Madhab Chandra Jena

This review examines the evolution of ESG guidelines in India, including the Companies Act 2013, NGRBC, and SEBI BRSR, and their impact on environmental sustainability, social responsibility, and corporate governance. It synthesizes literat…

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Peer-reviewedJournalInternational Journal of Banking, Finance and Insurance Technologies2026#ESGDOI

Enhancing the Credibility of Sustainability Disclosure and Assurance: A Behavioral–Probabilistic Framework and Institutional Market Evidence from an Emerging Economy

Amin Lotfy

This paper develops a behavioral-probabilistic framework to explain how sustainability disclosure and assurance credibility affect financial outcomes. Using data from banks and listed firms in an emerging economy (2020-2024), it finds that …

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