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-reviewed🇪🇺 EuropeJournalCorporate Social Responsibility and Environmental Management2026#ESGDOI
Perceived Impact of Corporate Environmental, Social, and Governance Disclosures on Attractiveness to Investors: Evidence From a Survey of Report Preparers in Poland
Sulik-Górecka A.
This paper examines how corporate ESG disclosures are perceived to affect investor attractiveness, based on a survey of report preparers in Poland. The findings underscore the importance of high-quality ESG reporting for attracting investme…
Peer-reviewedJournalReview of Corporate Finance2023#ESGDOI
Environmental Concern, Regulations and Board Diversity
Do Q.
This paper examines how board diversity influences corporate environmental concern and regulatory compliance. The specific methodology and findings are unclear due to the absence of an abstract.
Peer-reviewedJournalBusiness Strategy and the Environment2026#ESGDOI
How Green Technology Innovation Signals to Investors: The Mediation of ESG Disclosure and the Moderating Effects of Governance and Intermediary
Gu S.
This paper theorizes that green technology innovation signals to investors, mediated by ESG disclosure, and moderated by corporate governance and intermediaries. Empirical evidence suggests ESG disclosure plays a key role in investment eval…
Peer-reviewedJournalIEEE Transactions on Engineering Management2026#ESGDOI
Managing Transparency: ESG Disclosure and Firm Performance
Ma Y.
This paper examines the impact of ESG disclosure transparency on firm performance. It analyzes how the quality and quantity of disclosure relate to financial outcomes, suggesting that greater transparency may enhance firm value.
Peer-reviewed🌍 GlobalJournalJournal of Cleaner Production2026#ESGDOI
Stock liquidity and signaling sustainability in emerging markets: Voluntary ESG disclosure, firm valuation, and institutional investor participation
Lavin J.F.
This paper examines how voluntary ESG disclosure in emerging markets affects stock liquidity, firm valuation, and institutional investor participation. It investigates the signaling role of sustainability disclosure in market outcomes.
Peer-reviewed🌍 GlobalJournalJournal of Enterprise Information Management2026#ESGDOI
Blockchain benefits and investor trust in ESG disclosure: the mediating role of perceived usefulness
Kim S.K.
This study examines how blockchain technology affects investor trust in ESG disclosure, finding that perceived usefulness mediates this relationship. It suggests blockchain's transparency and immutability can enhance the credibility of ESG …
Peer-reviewedJournalCorporate Governance Bingley2026#ESGDOI
Unraveling the impact of family governance on ESG disclosure in family firms
Seow R.Y.C.
This study investigates how family governance affects ESG disclosure in family firms, finding that governance type influences disclosure quality.
Peer-reviewedJournalInternational Journal of Business and Society2026#ESGDOI
ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DISCLOSURE AND FIRM VALUE IN INDONESIA: A META-ANALYSIS
Prayogo E.
This meta-analysis examines the relationship between ESG disclosure and firm value in Indonesia, synthesizing findings from multiple studies to assess the overall effect. It provides insights into the financial impact of ESG information in …
Peer-reviewed🌍 GlobalJournalInternational Review of Economics and Finance2025#ESGDOI
ESG disclosure and firm performance in global south economy: Does industry profile and board independence moderate the relationship
Bamel N.
This study examines the relationship between ESG disclosure and firm performance in a global south economy, investigating whether industry profile and board independence moderate this relationship. Empirical findings suggest that ESG disclo…
Peer-reviewedJournalInternational Review of Financial Analysis2025#ESGDOI
Navigating transparency: The interplay of ESG disclosure and voluntary earnings guidance
Agapova A.
This paper examines the relationship between ESG disclosure and voluntary earnings guidance. It likely investigates whether firms with more ESG disclosure also provide more voluntary guidance, and the implications for transparency and inves…
Peer-reviewedJournalCorporate Social Responsibility and Environmental Management2026#ESGDOI
Reframing Impact: Evolution of Social Impact Assessment Models and Redefinition of Value in Accounting
Pastore L.
This paper reviews the evolution of social impact assessment models and discusses the redefinition of value in accounting, proposing new frameworks that incorporate social impact alongside traditional financial value.
Peer-reviewed🌍 GlobalJournalRMUTT GLOBAL BUSINESS ACCOUNTING AND FINANCE REVIEW2026#ESGDOI
GUIDELINES, MEASURES, AND ADAPTATION STRATEGIES TO SUPPORT THE TRANSITION OF COMPANIES TOWARD ESG-BASED BUSINESS
Sanisa Thanikornchot, Anurak Panyanuwat
Develops an 18-month ESG roadmap for Thai listed companies, integrating CIPP model and MBO. Key components: double materiality assessment, Three Lines of Defense model, and a Master ESG Data Dictionary. Validated by 30 experts for suitabili…
Peer-reviewedJournalInternational Journal of Finance and Business Management2026#ESGDOI
Blockchain Implementation in Enhancing ESG Reporting Transparency: A Systematic Literature Review Focusing on E-S-G Dimensional Imbalance and Developing Country Contexts
Itsna Muflikhah
This systematic literature review (PRISMA 2020) examines blockchain's potential to enhance ESG reporting transparency, analyzing 11 final studies from Scopus. It identifies two novel contributions: a clear imbalance across E-S-G dimensions …
Peer-reviewedJournalThe Korean Academic Association of Business Administration2026#ESGDOI
Loss Reporting and ESG Performance: Differential Effects of Loss Persistence, Magnitude, and Qualitative Characteristics
Youngmi Seo
This paper examines how different characteristics of loss reporting (persistence, magnitude, qualitative aspects) affect ESG performance. It suggests that the type of loss has differential impacts on ESG ratings.
Peer-reviewedJournalZenodo (CERN European Organization for Nuclear Research)2026#ESGDOI
DO INDUSTRY SENSITIVITY AND BOARD CHARACTERISTICS INFLUENCE ESG REPORTING IN INDONESIA?
Avininda Dewi Nindia Sari., Diska Arliena Hafni., Seto Satriyo Bayu Aji
This study analyzes the effects of industry sensitivity and board characteristics on ESG reporting among 46 Indonesian listed firms. Multiple regression reveals that industry sensitivity, firm size, and board education have no effect, while…
Peer-reviewedJournalPaperASIA2026#ESGDOI
Trends and Patterns in Islamic Endowment for Environmental, Social, and Governance (ESG), Education, and Sustainability Research: A 25-Year Bibliometric Analysis
Nurul Mazrah Manshor, Rohayati Hussin, Nur Irinah Mohamad Sirat +3
This bibliometric analysis maps 25 years of research on Islamic endowment (waqf) in the context of ESG, education, and sustainability. Using 895 Scopus documents, it reveals growing scholarly output since 2015, concentrated in the US, China…
Peer-reviewedJournalThe Applied Economic Researches Journal2026#ESGDOI
Инвестиции как фактор устойчивого развития сельского хозяйства Российской Федерации
И.А. Бурса, А.А. Альшеновская, Наталия Анатольевна Бойко
This paper analyzes the role of fixed capital investments in the sustainable development of Russian agriculture, focusing on the integration of ESG principles. It evaluates investment dynamics from 2021-2024, funding sources, and efficiency…
Peer-reviewedJournalAsian Management and Business Review2026#ESGDOI
Does sustainability strengthen asset pricing models? Moderating effects in the Fama-French framework on ESG leaders
Yasir Maulana, Nugraha Nugraha, D. Disman +1
This study examines whether ESG risk ratings moderate the relationship between Fama-French factors and excess returns for firms in the ESG Leaders Index from 2021-2023. Results show that the size factor (SMB) positively affects returns, whi…
Peer-reviewed🌍 GlobalJournalBusiness Strategy and the Environment2026#ESGDOI
ESG Performance, Debt Financing, and R&D Output: Evidence From the Healthcare Sector
Sarmad Ali, O. Ciani, S. Ghislandi
This study examines how ESG performance affects R&D output in healthcare, focusing on debt financing as a mediator and moderator. Using panel data from European and US firms (2016-2022), it finds that ESG performance promotes R&D output, bu…
Peer-reviewedJournalThe Journal of Theoretical Accounting Research2026#ESGDOI
Monetary Policy, Industrial Activity, and India’s Sustainability Indices
Parikshita Mendiratta, D. Mehrotra
This study examines the relationship between India's sustainability indices (S&P BSE Carbonex and Greenex) and macroeconomic variables (repo rate, IIP). Using ARDL and GARCH models, it finds a stable long-run relationship: higher repo rates…
