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🌍 GlobalJournalCorporate Social Responsibility and Environmental Management2026#ESGDOI
A Meta‐Analytic Review of Board Characteristics and Carbon Emission Disclosure: The Moderating Effect of Contextual Factors
Mohamed Hegazy, Diego Prior, Mahmoud Zarea
This meta-analysis of 66 studies (140 effect sizes, 2010-2024) examines how board characteristics influence corporate carbon emission disclosure. Environmental committees and gender diversity emerge as the strongest predictors, followed by …
Peer-reviewed🌍 GlobalJournalRisks2026#ESGDOI
Board Governance as a Risk Management Tool: Insights from Carbon Emission Disclosure in ASEAN Firms
Sad Abu Alim, Marwan Mansour
This study examines how internal board governance influences carbon emission disclosure (CED) in ASEAN firms. Using panel data from 175 listed firms across six ASEAN countries (2014–2021), the authors develop a composite Board Effectiveness…
Peer-reviewedJournalInternational Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)2026#ESGDOI
THE EFFECT OF GREEN ACCOUNTING, GREEN INTELLECTUAL CAPITAL, CARBON EMISSION DISCLOSURE, AND TAX RISK ON FIRM VALUE
Anindia Vegi Aurora, Imas Kismanah
This study analyzes the effect of green accounting, green intellectual capital, carbon emission disclosure, and tax risk on firm value for manufacturing firms listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. Using panel data …
Peer-reviewed🇪🇺 EuropeJournalCONECT. International Scientific Conference of Environmental and Climate Technologies2026#ESGDOI
Beyond Environmental LCA: Integrating Worker Social Risk into the Sustainability Assessment of Construction Materials
Davide De Vito, Irene Mazzei, Elisabetta Palumbo
This paper proposes a methodological framework to integrate worker safety and social risk indicators into Environmental Life Cycle Assessment (E-LCA) for construction materials. Starting from EU Ecolabel criteria, the authors couple E-LCA w…
Peer-reviewedJournalInternational Journal of Accounting, Management and Economic Review2026#ESGDOI
DO FIRM CHARACTERISTICS SHAPE ESG DISCLOSURE? INSIGHTS FROM NIGERIA'S LISTED MANUFACTURING COMPANIES
Olajide Taiwo, Laka Daniel Temitope, Laka Unenwojo Folaolurin +1
This study examines the effect of firm characteristics (profitability, board size, firm age) on ESG disclosure components among 20 listed Nigerian manufacturing firms (2014-2023, 200 firm-years). Panel regression reveals that firm age signi…
Peer-reviewedJournalSustainability2026#ESGDOI
ESG Disclosure and Firm Value in Saudi Arabia: Evidence from Tadawul Listed Companies Using Dynamic GMM
Fateh Belouadah, Hassan Ali Alqahtani, Howaida Mohamed Fadol Mohamed +3
This study examines the impact of ESG disclosure on firm value among 67 non-financial Saudi listed firms using dynamic GMM. ESG disclosure positively affects Tobin's Q, while leverage has a negative effect. Board independence moderates the …
Peer-reviewedJournalZenodo (CERN European Organization for Nuclear Research)2026#ESGDOI
A Review of ESG Reporting Practices in Indian REITs
Neha Wankhede, Dr. Namrata Deshmukh
This review examines ESG reporting practices in Indian REITs, analyzing disclosures from major REITs. It finds that while firm-level governance improves consistency, lack of REIT-specific standards hinders comparability. Stronger regulation…
Peer-reviewedJournalCorporate Social Responsibility and Environmental Management2026#ESGDOI
Green Innovation Capability and Firm Value: The Moderating Role of <scp>ESG</scp> Rating and Energy Transition in <scp>ASEAN</scp> Countries
Tho Hoang Nguyen, Loi Huynh, Nha Minh Nguyen
This study examines the impact of green innovation capability (GIC) and ESG ratings (ESGR) on firm value (FV) in ASEAN-6 countries, with energy transition (ETR) as a moderator. Using GMM on 14,030 firm-year observations (2020-2024), it find…
Peer-reviewedJournalEngineering Technology & Applied Science Research2026#ESGDOI
ESG Practices and CO₂ Emissions Intensity in Malaysia’s Listed Energy Firms: Evidence from Firm-Level Panel Data
Rozilah Shabor Rameli, Ahmad Shahrul Nizam Isha, Paras Behrani
This study examines the relationship between ESG practices and CO₂ emissions intensity in Malaysia's listed energy firms using panel data from 2018-2024. Pooled OLS regressions reveal a negative association, with the environmental pillar mo…
Peer-reviewed🌍 GlobalJournalScientific Bulletin of the National Academy of Statistics, Accounting and Audit2026#ESGDOI
Integrating ESG Сriteria into Dynamic Methods for Performance Evaluation of Corporate Investment Projects
P. Stetsiuk
This paper explores integrating ESG criteria into dynamic investment project evaluation methods. It argues traditional NPV and IRR fail to capture ESG risks and proposes a dynamic ESG discounting model with adjusted cash flows. The framewor…
Peer-reviewedJournalJournal of European Economic History2026#ESGDOI
Financialization of Sustainability and Shadow Capitalism: ESG Signaling, Regulatory Arbitrage, and Corporate Legitimacy in the Post-BEPS Global Tax Era
(著者不明)
This paper critically examines how the integration of ESG into financial markets transforms sustainability into a strategic financial asset, analyzing firms' use of ESG signaling for reputational management alongside aggressive tax planning…
Peer-reviewedJournalSAM Advanced Management Journal2026#ESGDOI
The evolving landscape of intellectual capital and sustainable finance practices and their role in enhancing dynamic financial performance
Risna Wijayanti, T. A. Masron, Zelfi Nur Azizah +2
This study examines the relationship between intellectual capital (IC) and sustainable finance (SF) and maps their influence on dynamic financial performance (DFP). A bibliometric analysis of 532 Scopus articles (2015–2024) identifies publi…
Peer-reviewedJournalJournal of Risk and Financial Management2026#ESGDOI
Innovation, Green Management, and Value Creation in Indonesian Healthcare: The Mediating Role of Business Sustainability
Wiwik Utami, Erna Setiany, Rieke Pernamasari +1
This study examines the impact of intellectual capital (VAIC), ESG scores, and carbon emission disclosure (CEDI) on firm value (MVA) in Indonesian healthcare firms. Results show only VAIC has a significant positive effect, while ESG and CED…
Peer-reviewed🇪🇺 EuropeJournalFrontiers in Sustainability2026#ESGDOI
Work-related stress as a material ESG issue: a single-company case study on psychosocial risk, organizational health and business impact
P. Catalfo, Daniele Virgillito, C. Ledda
This case study of an Italian manufacturing and technical services firm examines integrating psychosocial risk (work-related stress) into ESG reporting. It proposes the Stress-ESG Business Impact Framework, linking organizational health ind…
Peer-reviewedJournalRussian Management Journal2026#ESGDOI
Characteristics of independent directors affecting ESG disclosure by Russian public companies
K. A. Popov, Ekaterina A. Pischikova
This study analyzes panel data from 56 large Russian non-financial public companies to assess the impact of independent director characteristics on voluntary ESG disclosure. It finds that female independent directors and foreign independent…
Peer-reviewedJournalEast Asian Journal of Multidisciplinary Research2026#ESGDOI
Quality of Sustainability Reporting in the Transport and Logistics Sector in companies listed on the IDX 2021–2024
Suci Ramadhani, Mukhzarudfa Mukhzarudfa, Wiwik Tiswiyanti +1
This study analyzes sustainability reporting quality in the transport and logistics sector on the Indonesia Stock Exchange (IDX) from 2021-2024. Using 114 GRI indicators with binary scoring, it finds ASSA has the highest quality, GIAA shows…
Peer-reviewed🌍 GlobalJournalInternational Journal of Sustainability in Business and Economics2026#ESGDOI
ESG Disclosure Ratings and Corporate Financial Performance: A Comparative Analysis of SADC-Listed Firms (2018–2024)
Chakanetsa Patrick Korera, Elia Madondo
This study analyzes the relationship between ESG disclosure ratings and financial performance for 99 companies listed on ten Southern African Development Community (SADC) stock exchanges from 2018 to 2024. Governance disclosure scored highe…
Peer-reviewed🌍 GlobalJournalBusiness Strategy and the Environment2026#ESGDOI
Board Oversight Architecture and ESG Disclosure Quality: Complementarity and Substitution Between Audit and Sustainability Committees
Aso Abdullah, Khaoula Omhand, Aminul Islam
This study examines how audit committee and sustainability committee characteristics affect ESG disclosure quality using a panel of UK FTSE350 firms. It finds positive associations but complementary/substitutive interactions between the two…
Peer-reviewedJournalChallenges2026#ESGDOI
Managerial Sensemaking of Climate Policy Uncertainty: Environmental Management Accounting and Climate Risk Disclosure in Zimbabwean Firms
Moses Nyakuwanika
This qualitative study explores how Zimbabwean firms use Environmental Management Accounting (EMA) and climate risk disclosure amid climate policy uncertainty. Through in-depth interviews, managers interpret policy uncertainty as requiring …
Peer-reviewed🌍 GlobalJournalEKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA2026#ESGDOI
DIRECTIONS OF ESG DEVELOPMENT IN THE BANKING SECTOR
A. Bykov
This paper identifies key directions for ESG integration in the banking sector, including green and transition finance, ESG lending, borrower ESG scoring, sustainability disclosure, and digitalized monitoring. It highlights limitations such…
