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 1721–1740 of 3040 papers

Peer-reviewedJournalSustainability2026#ESGDOI

When Tax Avoidance Meets Sustainability: ESG Disclosure and Firms’ Cost of Debt

Nouran Nabil Abdelsalam Mahmoud Ellelly, Laila Aladwey, Abdelmoneim Bahyeldin Mohamed Metwally

This study examines the relationship between tax avoidance and cost of debt for non-financial firms in an emerging market, finding a positive association moderated by ESG disclosure. Higher ESG disclosure weakens the positive effect, implyi…

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🌍 GlobalJournal2026#ESGDOI

Peer Review Report For: ESG Reporting Practices in SMEs: A Systematic Literature Review of Motivations, Challenges, and Performance Links [version 1; peer review: 2 not approved]

Muniru Sewanyina, Jackline Abenaitwe, David Nyambane

This systematic review of 20 studies on SME ESG disclosure identifies regulatory pressures (e.g., CSRD) and supply chain mimicry as primary drivers. It finds unique barriers such as resource deficits and 'greenhushing'—suppressing sustainab…

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Peer-reviewed🇪🇺 EuropeJournalCorporate Social Responsibility and Environmental Management2026#ESGDOI

Culture Matters: Board Gender Diversity and <scp>ESG</scp> Disclosure in Family Firms

Anna Maria Moisello, Pietro Gottardo, Giovanna Gavana

This study examines how board gender diversity (BGD) affects ESG disclosure in European family firms, with national culture as a moderator. Results show that BGD's effectiveness is reduced in high-power-distance and masculine cultures, but …

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Peer-reviewedCNJournalOeconomica Jadertina2026#ESGDOI

Artificial Intelligence and Green Transformation: Human Capital Upgrading, Green Finance, and ESG Assessment as Drivers of Sustainable Productivity

Harith Adnan Mohammed, Salam Anwar Ahmed, Najah Hawar Saeed Bazzaz

Using panel data of 1,000 Chinese listed firms (2012-2024), this study finds AI adoption positively correlates with sustainable productivity (β=0.115) and green finance intensity. However, ESG effects appear driven by cross-sectional select…

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Peer-reviewedJournalCorporate Social Responsibility and Environmental Management2026#ESGDOI

Mapping the Nexus Between Sustainable Consumption and Corporate Social Responsibility: Intellectual Structure, Evolution and Research Agenda

Khanh Huy Nguyen, M. Tran, V. Ho

This review integrates 547 peer-reviewed articles (2007-2025) on sustainable consumption and CSR using co-citation, bibliographic coupling, keyword co-occurrence, and co-authorship analyses. It identifies eight knowledge domains, including …

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Peer-reviewedJournalDiscover Sustainability2026#ESGDOI

Corporate board effectiveness and ESG disclosure across MENA firms

Taha Almarayeh, Sajead Mowafaq Alshdaifat, Esraa Esam Alharasis +1

This paper empirically examines the relationship between corporate board effectiveness and ESG disclosure practices among firms in the Middle East and North Africa (MENA) region. It investigates whether board characteristics such as indepen…

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Peer-reviewedJournalJournal of Economics, Entrepreneurship, Management Business and Accounting2026#ESGDOI

The Impact of ESG disclosure and ESG Financial Materiality Disclosure on Financial Performance: Evidence from the Indonesian Energy Sector (2022–2024)

Yanti, Shandy Aurellia Renata

This study examines the impact of ESG disclosure and ESG financial materiality disclosure on financial performance of Indonesian energy companies (19 firms, 2022-2024) using panel data regression. ESG disclosure is measured by GRI Standards…

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Peer-reviewedJournalBusiness Technology &amp; Innovation Studies Journal2026#ESGDOI

Environmental, social, and governance pressure and green innovation investment: the mediating role of managerial sustainability orientation and the moderating role of corporate governance quality

S. Chandra Sekhar

This study examines how ESG pressure influences green innovation investment in environmentally sensitive industries. Using survey data from 372 managerial professionals, it finds that ESG pressure positively affects green innovation investm…

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Peer-reviewedJournalMinnesota Journal of Business Law and Entrepreneurship2026#ESGDOI

Leveraging Intellectual Capital and ESG Disclosure for Sustainable Corporate Performance: A Strategic Bibliometric Analysis in the Context of SDGs

Vidyadhara Hegde

This bibliometric study examines the relationships among intellectual capital (IC), ESG disclosure, and sustainable corporate performance. It finds that green intellectual capital translates green strategic intent into green process innovat…

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