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-reviewedJournalAsian Journal of Business and Accounting2026#ESGDOI
How Auditor Professional Mood Affects ESG Reporting Quality in Vietnamese Firms: The Moderating Role of CEO Duality and Audit Committee Independence
Trần Khánh Lâm
This paper examines how auditor professional burnout (AUPB) impacts ESG reporting quality using data from 164 Vietnamese firms (2020-2024). It finds that CEO duality weakens the positive effect of AUPB, while audit committee independence st…
Peer-reviewedJournalEkonomi Politika ve Finans Arastirmalari Dergisi2026#ESGDOI
Does ESG Performance Influence Economic Growth? The Role of Financial Reporting Environment and IFRS Adoption in Turkiye and Selected Turkic Economies
Burcu Nazlıoğlu
This study examines the impact of ESG performance on economic growth in Türkiye and selected Turkic economies, focusing on financial reporting quality and IFRS adoption. Using panel data from 2000-2024, it finds that ESG performance positiv…
Peer-reviewed🌍 GlobalJournalSustainable Futures2026#ESGDOI
Board gender diversity and ESG performance: Do mandatory reporting rules reduce its influence?
Wan Adibah Wan Ismail, Khairul Anuar Kamarudin, Dalilawati Zainal
Using 52,159 firm-year observations from 55 countries (2010-2023), this study examines how board gender diversity and mandatory ESG reporting rules affect ESG performance. Gender-diverse boards are associated with higher ESG scores, stronge…
Peer-reviewedJournalMultitech Journal of Science and Technology2026#ESGDOI
Banking Accounting Transformation in the Digital Era: Data Analytics, Cyber Risk, and ESG Reporting
Loso Judijanto
This paper examines the transformation of banking accounting in the digital era, emphasizing the interconnection between technological innovation, reporting standards, risk management, and sustainability demands. Through a qualitative liter…
Peer-reviewed🌍 GlobalJournalCorporate Social Responsibility and Environmental Management2026#ESGDOI
Regulatory Convergence and Divergence in <scp>ESG</scp> Reporting in the Indo‐Pacific Region
Michele John, Anulipt Chandan, Shaji Joseph +4
This paper examines how four major Indo-Pacific economies—India, Japan, Thailand, and Australia—are responding to rising political and investor expectations for ESG reporting. It highlights advances in sustainability performance assessment …
Peer-reviewedCNJournalBusiness Ethics, the Environment & Responsibility2026#ESGDOI
Breaking the Glass Ceiling for Climate Action: Female
<scp>CEO</scp>
's Composite Experience, Carbon Finance, and Multi‐Level Mechanisms of Corporate Decarbonization
Tianwei Xie, Peikun Luo, Hongda Wang
This study examines how female CEO composite experience (FCCE) affects corporate carbon reduction using panel data from Chinese A-share firms (2010-2023). Employing fixed-effects models, PSM, IV, and DID, it finds FCCE significantly promote…
Peer-reviewedConferenceProceedings of the 2025 3rd International Conference on Advances in Computation Communication and Information Technology Icaiccit 20252025#ESGDOI
Development of an Intelligent Web Crawler for Tracking Emerging Trends in Sustainable Finance
Kaur J.
This paper proposes an intelligent web crawler to track emerging trends in sustainable finance. While details of implementation and evaluation are unavailable, it may support investment decisions and policy making through automated informat…
Peer-reviewedConferenceLecture Notes in Mechanical Engineering2026#ESGDOI
Corporate Sustainability: A Procedure Model for Strategy Development and Implementation
Budde F.
This paper proposes a procedure model for developing and implementing corporate sustainability strategies. It provides a structured framework and implementation steps to systematize corporate sustainability efforts.
Peer-reviewedCNJournalSustainability Switzerland2025#ESGDOI
Green Light or Green Burden: ESG’s Dual Effect on Financing Constraints in China’s Heavily Polluting Industries
Wang J.
This paper examines the dual effect of ESG performance on financing constraints in China's heavily polluting industries. It finds that ESG can both alleviate and exacerbate financing difficulties, suggesting a non-linear relationship. The e…
Peer-reviewedCNJournalApplied Economics2026#ESGDOI
Does ESG performance drive enterprise green technological innovation? Evidence from China
Chen H.
This empirical study examines the impact of ESG performance on green technological innovation among Chinese firms. It finds that higher ESG ratings are associated with increased green patents and environmental investments, highlighting the …
Peer-reviewedJournalJournal of Economic Surveys2026#ESGDOI
Connecting the Dots in ESG Review Research: Insights From Systematic Literature Review and Bibliometric Analysis
Seow R.Y.C.
This paper conducts a systematic literature review and bibliometric analysis of ESG research, identifying trends and key themes. While not directly contributing to GX, it offers a useful overview of the ESG research landscape.
Peer-reviewedJournalDevelopment and Sustainability in Economics and Finance2025#ESGDOI
Unveiling the nexus: ESG reporting, financial performance, and IPO underpricing in the Indonesian stock market
Rahmatullah M.
This paper examines the relationship between ESG reporting and IPO underpricing in the Indonesian stock market. It suggests that ESG disclosures reduce information asymmetry, potentially mitigating IPO undervaluation. The interaction with f…
Peer-reviewed🇺🇸 USAJournalCorporate Social Responsibility and Environmental Management2026#ESGDOI
Choices and Drivers of Environmental, Social, and Governance Reporting Practices: A Mixed-Methods Study of Minnesota's Fortune 500 Firms
Nelsen J.B.
This paper uses a mixed-methods approach to examine the choices and drivers of ESG reporting practices among Fortune 500 firms in Minnesota. It identifies key factors influencing ESG disclosure and provides insights into regional corporate …
Peer-reviewedJournalJournal of Statistics Applications and Probability2026#ESGDOI
Statistical Analysis of Sustainability Information Disclosure on Financial Reports Quality in Saudi Listed Firms
Abdalhamid R.H.
This paper statistically analyzes the impact of sustainability information disclosure on financial reports quality in Saudi listed firms. It explores the relationship between disclosure practices and financial reporting reliability.
Peer-reviewedJournalDiscover Environment2026#ESGDOI
The role of Green Human Resource Management in advancing sustainable development goals and enhancing banking management effectiveness in Qatar and Bahrain
Slade H.
This paper examines how Green Human Resource Management (GHRM) contributes to advancing Sustainable Development Goals (SDGs) and enhancing management effectiveness in the banking sector of Qatar and Bahrain. It suggests that GHRM adoption c…
Peer-reviewedJournalManagement Decision2025#ESGDOI
Sustainability reporting regulation: hypes, myths and reflections
Di Tullio P.
This paper critically examines common hype and misconceptions surrounding sustainability reporting regulations, offering practical reflections.
Peer-reviewedCNJournalAccounting and Finance2026#ESGDOI
Does Bank Going Public Affect the Borrowers' ESG Performance? Evidence From a Quasi-Natural Experiment in China
Huang H.
This paper estimates the causal effect of bank IPOs on corporate borrowers' ESG performance using a quasi-natural experiment in China. It suggests that banks after going public may incentivize borrowers to improve ESG through enhanced monit…
Peer-reviewedJournalJournal of Risk and Financial Management2026#ESGDOI
Investigating the Board of Commissioners’ Monitoring Intensity Effects on CSR Transparency and Cost of Debt
Islahuddin I.
This paper empirically analyzes the effects of board monitoring intensity on CSR transparency and cost of debt. It suggests that improved CSR transparency may reduce financing costs, but detailed findings are unclear without the abstract.
Peer-reviewedJournalBusiness Strategy and the Environment2026#ESGDOI
Strategic ESG Dispersion: Radical Innovation Outcomes Under R&D and Board Diversity Conditions
Jain N.
This study examines the effect of strategic ESG dispersion (variation in ESG performance across dimensions) on radical innovation outcomes, moderated by R&D intensity and board diversity. Empirical findings suggest that balanced ESG strateg…
Peer-reviewedJournalGlobal Business and Finance Review2026#ESGDOI
Unveiling The Role of ESG in Mitigating Firm Idiosyncratic Risk: Evidence from Indonesia
Wulandari R.
This paper examines whether ESG scores reduce firm idiosyncratic risk using Indonesian data. Results show a negative association, with environmental factors being particularly significant. It underscores the importance of ESG integration in…