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🇺🇸 USAJournalBulletin of Taras Shevchenko National University of Kyiv. Economics2026#ESGDOI
DYNAMIC OF ESG PERFORMANCE AND RISK-RETURN CORRESPONDENCE FOR LARGE US COMPANIES: EMPIRICAL ANALYSIS OF THE DJIA INDEX BASKET
A. Kaminskyi, M. Nehrey, N. Almeida +1
This study analyzes ESG subindices and K-ratio for 30 US DJIA firms from 2019-2024. ESG scores peaked in the COVID-19 onset year and showed upward trajectories, but no clear correlation was found between ESG performance and risk-return. ESG…
Peer-reviewedJournalIndonesian Journal of Law and Economics Review2026#Disclosure InfrastructureDOI
Accounting Digitalization and Environmental-Social Disclosure in Sustainable Organizations: Evidence from Al-Furat Al-Awsat University
Redha Abd Al-Khadr Hammoud
This study examines the effect of accounting digitalization on environmental and social disclosure quality at an Iraqi university. A survey of 100 accounting faculty finds a very strong positive correlation (r=0.820), with data integration …
CNConferenceProceedings of the 2nd International Conference on Digital Society, Information Science and Risk Management2026#AI × ESGDOI
Big-Data-Integrated Credit Evaluation System and Financial Support Mechanism for China' s New Energy Industry
Xiaoqian Liu, Gazi Md. Nurul Islam, Xuelian Bai
This paper develops a credit evaluation system for new energy enterprises integrating big data (807 wind/solar plants, over 84 million photovoltaic and 570 million wind power records) with AI time-series modeling, game-theoretic weighting, …
Peer-reviewedCNJournalJournal of Environmental Management2026#ESGDOI
Can environmental, social, and governance rating divergence harm the green total factor productivity? Evidence from Chinese listed firms.
Junlin He, Kok-Haur Ng, W. Lau +2
This paper examines the impact of ESG rating divergence on green total factor productivity (GTFP) for Chinese A-share listed firms from 2013 to 2022. The empirical results show a significant negative relationship, indicating that divergence…
Peer-reviewedCNJournalExploring Science Academic Conference Series2026#ESGDOI
Empirical Study on the Impact of Environmental Information Disclosure on Green Finance
Jing Li
This paper empirically examines the impact of environmental information disclosure on green finance development using Chinese A-share listed firms from 2008-2023. It constructs disclosure and green finance indices and finds that disclosure …
Peer-reviewedJournalJURNAL LENTERA BISNIS2026#ESGDOI
PENGARUH TINGKAT KEPATUHAN GOVERNMENT REGULATIONS TERHADAP KINERJA KEUANGAN DENGAN VARIABEL CORPORATE SOCIAL RESPONSIBILITY DAN INOVASI SEBAGAI VARIABEL MEDIASI (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS BEI)
Niluh Komang Kusuma Yasari, H. Pratikto, Ery Tri Djatmika Rudijanto Wahju Wardhana
This study analyzes the effect of government regulatory compliance (PROPER scores) on financial performance (ROIC) with CSR and innovation as mediators in Indonesian consumer non-cyclicals firms. Results show compliance does not directly af…
Peer-reviewedJournalJambura Economic Education Journal2026#Energy EfficiencyDOI
Green Manufacturing and Environmental Performance: The Mediating Role of Green Supply Chain in Indonesian Consumer Non-Cyclicals Manufacturers (2022-2024)
Aulia Gandini, Endah Susilowati, Tantina Haryati
This study examines the effect of green manufacturing (proxied by electricity consumption) on environmental performance (PROPER ratings) and the mediating role of green supply chain among 35 Indonesian consumer non-cyclicals manufacturers (…
Peer-reviewedJournalSocial Science Research Network2026#ESGDOI
The Impact of Corporate Governance on Financial Sustainability: Evidence from Egyptian Banks”
A. Fouad
This study examines how corporate governance mechanisms affect financial sustainability in Egyptian banks using a ten-year panel dataset. Findings show that transparency and risk management improve financial performance and ESG scores, whil…
Peer-reviewedJournalJournal of Business2026#AI × ESGDOI
Financial Performance and Corporate Social Responsibility: Evidence from Mexican Stock Market Firms (2014–2024)
Javier Nieves Almanza, Roberto Yoan Castillo Dieguez
This study analyzes the relationship between CSR (measured by ESG scores) and financial performance of Mexican listed firms from 2014-2024 using ANCOVA, random forest, and probit models. Results show a positive association with ROA and ROE,…
Peer-reviewedJournalCorporate Social Responsibility and Environmental Management2026#ESGDOI
Environmental Responsibility and Financial Performance: The Mediating Role of Sales in Korean Firms
Arturo Garcia, Sang‐Ho Lee
This study examines the mediating role of sales in the relationship between environmental responsibility (ER) and financial performance (FP) using Korean ESG ratings (2019-2022). ER does not directly improve FP but indirectly through increa…
Peer-reviewedCNJournalAdvances in Economics, Management and Political Sciences2026#ESGDOI
The Marginal Effects of Corporate Governance on Bank Financial Performance and Their Conditional Variations
Yanlin Zheng
This study examines the marginal effect of corporate governance (G score) on bank financial performance using panel regression and random forest on Chinese listed banks (2009-2024). It finds a positive association with ROA and negative with…
Peer-reviewed🇪🇺 EuropeJournalCorporate Governance : The international journal of business in society2026#ESGDOI
Corporate social responsibility and the quality of financial reporting: evidence on classification shifting
Mayssa Zalila, Y. Makni, Anis Jarboui
This study examines the relationship between CSR and classification shifting (a form of earnings management) using a sample of 4,523 European firm-year observations from 2010-2022. The results show that firms with higher CSR scores exhibit …
Peer-reviewedJournalJournal of Accounting Inquiry2026#ESGDOI
The Role of Environmental, Social, and Governance in Moderating the Influence of Tax Avoidance and Financial Distress on Firm Value
Fitriyana Yana, Rosyid Nur Anggara Putra
This study analyzes the influence of tax avoidance and financial distress on firm value, and examines the moderating role of ESG, using a sample of non-financial companies listed on the Indonesia Stock Exchange from 2020-2024. Results show …
Peer-reviewed🌍 GlobalJournalInnovative economics and management2026#ESGDOI
Global Economic Challenges, Esg and The Risk Management Role of Banks
Madina Tuychiyeva
This paper examines how global challenges like climate change and geopolitical shifts expand banks' risk spectrum and how ESG principles are integrated into risk management. Drawing on frameworks such as TCFD and UN SDGs, it maps ESG risks …
Peer-reviewedJournalCapital Markets Review2026#ESGDOI
Exploring ESG Performance and Executive Pay Structures in Malaysia: Evidence from Listed Companies
Mohd Shazwan Mohd Ariffin, Kathleen Kho Lee Ping, Intan Nur Natasya Ahmad Rizaudin
This study examines the relationship between ESG performance and executive pay structures in Malaysian listed companies from 2023 to 2025 using panel data regression. Findings show that ESG-linked pay is not widely adopted, but firms with s…
Peer-reviewed🌍 GlobalJournalAnnales Universitatis Mariae Curie-Skłodowska sectio H Oeconomia2026#ESGDOI
Do Firms with High ESG Scores Have Lower Debt? A Cross-Country and Temporal Analysis
M. Szymański
This paper investigates how ESG performance affects corporate leverage using a panel of 9,560 firms across 32 countries from 2017-2022. It finds a significant negative relationship between ESG scores and book leverage overall, but with cros…
Peer-reviewed🇪🇺 EuropeJournalEconomics and Business Review2026#ESGDOI
Sustainability and Stability: ESG–Credit Risk Dynamics in EU Banks
Jan Porenta, Iza Matko, Riste Ichev
This study examines the relationship between ESG performance and credit risk in EU banks using panel data from 87 banks (2014-2023). Results show a significant negative association, driven by social and governance pillars, particularly for …
Peer-reviewedJournalInternational Journal of Science and Research Archive2026#AI × ESGDOI
ESG performance and stock price behavior: A study of select Indian companies
M. Rao, Falguni Nayak
This study analyzes the short-term relationship between ESG performance and stock prices of 45 Indian BSE-listed companies across nine industries in the post-BRSR period (FY2023-24 and FY2024-25). Using descriptive statistics, ANOVA, regres…
Peer-reviewedCNJournalOeconomia Copernicana2026#ESGDOI
The U-shaped link between ESG performance and corporate risk-taking
Haodong Chang, Tianchi Feng, Xuehui Zhang +1
Using Chinese listed firms from 2010-2023, this study confirms a U-shaped relationship between ESG performance and corporate risk-taking. It finds that while moderate ESG enhances risk-taking, excessive ESG commitments can reduce it, mediat…
Peer-reviewed🇪🇺 EuropeJournalRisks2026#Climate FinanceDOI
Carbon Risk Without a Stable Premium: Nonlinear and State-Dependent Evidence from European ESG Leaders
Eleonora Salzmann
Using a panel of 238 European ESG leaders from 2018-2024, this study finds no stable return premium for carbon exposure in linear models. However, nonlinear and state-dependent effects emerge, with controversy risk proving the most robust s…
