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-reviewedJournalJurnal Ilmiah AccUsi2026#ESGDOI
An Ethical Reorientation of Good Corporate Governance: The Integration of Human Dignity Values into Sustainability Accounting in the Context of Indonesia’s Climate Crisis
Jurnal Ilmiah Accusi, Ferdila, Fakultas Ekonomi +2
This study critiques technocratic sustainability accounting in Indonesia's climate crisis, arguing it fails to address human dignity. It proposes a conceptual model integrating human dignity into governance and reporting to reduce greenwash…
Peer-reviewed🌍 GlobalJournalBusiness Ethics, the Environment & Responsibility2026#ESGDOI
Sustainable or Just Ethical? Revisiting Islamic and
ESG
Indices Through the Lens of Resilience
Abdulkader Aljandali, Mohammed Amine, Dalia ElEdel
This paper reconceptualizes corporate sustainability to include resilience as a core dimension, empirically comparing Islamic and ESG indices across eight major crises (2004-2024). Using risk-adjusted returns, VaR, DCC-GARCH, and TVP-VAR, i…
Peer-reviewed🌍 GlobalJournalBusiness Strategy and the Environment2026#ESGDOI
Sustainable Development, ESG and Capital Structure: A Bibliometric Review and Research Agenda
Cyrine Mhiri, M. Zaman, Ayman Ajina
This bibliometric analysis maps the intersection of sustainability and capital structure, revealing post-2010 acceleration, a conceptual shift from CSR to ESG disclosure, governance, and risk management, and the centrality of debt-related t…
Peer-reviewedJournalAsia-Pacific Journal of Regional Science2026#ESGDOI
Common ownership and corporate green innovation efficiency-based on a two stage value chain perspective
Zeyu Wang, Qingzeng Wang
This paper examines how common ownership (institutional investors holding stakes in multiple firms) affects corporate green innovation efficiency, decomposing the process into a two-stage value chain (R&D and commercialization). Empirical f…
Peer-reviewedJournalF1000Research2026#ESGDOI
FinTech Adoption and ESG Disclosure in Corporate Valuation: Intellectual Capital and Financial Performance Effects on Dividend Policy and Firm Value
M. Qamruzzaman, A. Alomair, Mohammed Alomair
This paper examines the complex relationships among FinTech adoption, intellectual capital, ESG disclosure, and dividend policy on firm value in emerging economy financial institutions. Using robust econometric methods, it finds that ESG di…
Peer-reviewed🇪🇺 EuropeJournalInternational Review of Administrative Sciences2026#ESGDOI
Key sustainable success factors and peculiarities of publicly owned utilities: Multiple case studies in Italy
Giulia Romano, M. Minoja
This study analyzes four Italian municipally owned public service companies to identify key success factors for producing social, environmental, and economic value. It finds responsible governance, stable management, innovation commitment, …
Peer-reviewedJournalInf.2026#ESGDOI
The Nexus Between Digital Finance, Automation, Environmental, Social, and Governance (ESG) Objectives: Evidence Based on a Bibliometric Analysis
Oana-Alexandra Dragomirescu, G. Grigore, Ana-Ramona Bologa
This bibliometric analysis examines 16,500 articles (1974-2026) on the nexus between digital finance, automation, and ESG objectives. It finds an average annual publication growth of 3.80% and increasing international collaboration. Co-occu…
Peer-reviewedCNJournalEquality, Diversity and Inclusion: An International Journal2026#ESGDOI
The impact of female executives on corporate governance: evidence from Chinese-listed companies
Bin Zhang, Zuyao Liu, Huiqian Wu +2
This study examines the impact of female executives on ESG performance in Chinese-listed companies from 2015-2022. Using fixed-effects regression, it finds that a 10% increase in female executives raises ESG scores by 0.1939 points, with st…
Peer-reviewedJournalAdvances in Social Sciences Research Journal2026#ESGDOI
CEO Characteristics and ESG Disclosure: An Indonesian Evidence
Henisa Fatmawati Akbar, Nasyiah Hasanah Purnomowati
This study examines the impact of CEO characteristics (age, tenure, education) on ESG disclosure for Indonesian public firms using panel data from 2020-2022. Results show CEO age is insignificant, tenure negatively affects ESG disclosure, w…
Peer-reviewedJournalJurnal Akuntansi2026#ESGDOI
ESG Disclosure, Cost of Debt, and the Moderating Role of Board Characteristics
Vicky Putra Surifran, Se Tin Se Tin, Lidya Agustina
This study examines the effect of ESG disclosure on the cost of debt in Indonesian non-financial firms, with board characteristics as moderators. Using OLS on 205 observations from 2020-2024, it finds that ESG disclosure increases the cost …
Peer-reviewedConferenceLecture Notes in Networks and Systems2026#ESGDOI
Driving Financing Advantages in the Digital Era: The Mediating Role of ESG Disclosure Quality
Mourad E.S.
This study examines how ESG disclosure quality mediates the effect of digitalization on financing advantages. Empirical evidence suggests that higher ESG disclosure quality improves firms' access to financing, highlighting the importance of…
Peer-reviewedCNJournalCorporate Social Responsibility and Environmental Management2025#ESGDOI
Financial sustainability in the context of ESG disclosure: A comprehensive analysis of Chinese-listed firms
Hossain M.I.
This paper comprehensively analyzes the relationship between ESG disclosure and financial sustainability among Chinese-listed firms. It empirically examines how ESG disclosure quality affects corporate financial performance and sustainabili…
Peer-reviewedJournalFinancial Innovation2024#ESGDOI
Modeling the link between environmental, social, and governance disclosures and scores: the case of publicly traded companies in the Borsa Istanbul Sustainability Index
Kartal M.T.
This study models the relationship between ESG disclosures and ESG scores for companies listed in the Borsa Istanbul Sustainability Index. Findings indicate a significant link between disclosure quality and scores, highlighting the importan…
Peer-reviewedJournalSustainability Switzerland2022#ESGDOI
Corporate Social Responsibility Disclosure (CSRD) and Financial Distressed Risk (FDR): Does Institutional Ownership Matter?
Tarighi H.
This study examines the relationship between Corporate Social Responsibility Disclosure (CSRD) and Financial Distressed Risk (FDR), exploring the moderating role of institutional ownership. It provides insights into how CSR disclosure quali…
Peer-reviewedJournalAustralian Journal of Management2025#ESGDOI
Does ESG information draw more visual attention than financial information?
Fehrenbacher D.D.
This study experimentally examines whether ESG information attracts more visual attention than financial information. Results suggest ESG may draw greater attention, with implications for disclosure design.
Peer-reviewedJournalFinance Research Letters2025#ESGDOI
Green finance policies and corporate environmental, social, and governance performance
Zhang Y.
This paper analyzes the impact of green finance policies on corporate ESG performance. It suggests that stronger policies may improve ESG scores, but causal mechanisms remain unclear.
Peer-reviewedJournalPendas : Jurnal Ilmiah Pendidikan Dasar2026#ESGDOI
Pengaruh Pengungkapan ESG Dan Good Corporate Governance Terhadap Kinerja Keuangan: Bukti Empiris Peran Moderasi ESG Investors Dan Good Corporate Governance
Esa Virjinia Ririanti, Ida Nur Aeni
This study analyzes the impact of ESG disclosure and corporate governance (independent directors, audit committee) on financial performance (ROA) and the moderating role of ESG investors, using a sample of 22 basic and chemical industry com…
Peer-reviewedJournalManagement and Sustainability2026#ESGDOI
Determinants of corporate social responsibility disclosure: evidence from Morocco
Ghizlane Y.
This paper empirically analyzes determinants of CSR disclosure in Moroccan firms. While the focus on environmental disclosure is unclear, it identifies drivers of CSR reporting, offering implications for disclosure practices in emerging eco…
Peer-reviewedJournalInternational Journal of Advanced and Applied Sciences2026#ESGDOI
Does CSR disclosure mitigate financial distress? Evidence from Indonesian manufacturers and the COVID-19 shock
Ngoc N.B.
This paper examines whether CSR disclosure mitigates financial distress among Indonesian manufacturing firms, leveraging the COVID-19 shock as an exogenous event. Results suggest that CSR disclosure reduces information asymmetry, facilitati…
Peer-reviewedJournalZenodo (CERN European Organization for Nuclear Research)2026#ESGDOI
ALIGNMENT OF NATIONAL ECONOMIC INFRASTRUCTURE WITH INTERNATIONAL ESG STANDARDS IN THE CONTEXT OF GREEN TRANSFORMATION AND INSTITUTIONAL REFORMS
Zarinabonu Samadova
This thesis analyzes aligning national economic infrastructure with international ESG standards under green transformation. Using Uzbekistan as a case, it examines environmental sustainability, social inclusiveness, and governance efficienc…
