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-reviewedJournalCorporate Social Responsibility and Environmental Management2026#ESGDOI
Sustainability Disclosure and Firm Value: External
ESG
Evaluation and the Role of Advertising Intensity
Jaehyun Park, H. Kwon
This study examines whether sustainability disclosure affects firm value through external ESG evaluation, using Korean listed firms (2019-2021). Regression and mediation analyses show that disclosure is positively associated with external E…
Preprint🌍 GlobalCrossref2026#ESGDOI
The Green Premium Paradox
Ali Ahmed, Daniel Nenguke, Filip Dudek
This paper introduces the 'Green Premium Paradox,' where investors pay a premium for ESG-labeled stocks without verifying the truthfulness of sustainability claims. Using behavioral finance, the authors develop a model connecting ESG disclo…
PreprintCrossref2026#ESGDOI
Mandatory ESG Disclosure under BRSR Law and Firm Performance: Evidence from Governance and Sustainability Practices in Environmentally Sensitive Sectors
G SRINIVAS KULKARNI
This study examines the impact of mandatory ESG disclosure under India's BRSR framework on firm financial performance in environmentally sensitive sectors. Using panel data from NSE 500 firms, it finds that environmental intensity measures …
PreprintFejlődési pályák és új törésvonalak a fenntarthatósági átmenet időszakában : Nemzetközi tudományos konferencia a Magyar Tudomány Ünnepe alkalmából : Konferenciakötet2026#ESGDOI
Designing ESG Reports with Nudges: Integrating Behavioural Insights into CFO Led Sustainability Reporting
Safaa Houna, Lena Sticken, Károly Szóka
This paper develops a conceptual framework integrating behavioural insights into ESG reporting led by CFOs. It explains how cognitive biases shape disclosure decisions and how nudging mechanisms can counteract them, improving transparency, …
PreprintCrossref2026#ESGDOI
The Limits of ESG Integration in Indian Corporate Governance: A Legal and Policy Analysis
Adv.Sumayya ali
This article argues that India's ESG framework is structurally deficient, being predominantly voluntary and disclosure-oriented, lacking binding performance obligations and enforcement. Through comparative analysis with the EU's CSRD, UK's …
PreprintCrossref2026#ESGDOI
Negotiating Sustainable Energy Development: A Case for ESG Legal Reform in Nigeria <div> <br> </div>
Godanointing Aderibigbe
This article argues for comprehensive ESG legal reform in Nigeria to support its energy transition, proposing a unified ESG statute, a transition finance taxonomy, statutory clarification of ESG-related directors' duties, performance-based …
PreprintSSRN#ESG
Mandatory Disclosure and ESG Profiles: Evidence from the Smaller ...
(著者不明)
This paper empirically examines how mandatory disclosure regulations affect firms' ESG profiles. It highlights that ESG scores are sensitive to disclosure quality and data availability, and shows the impact of disclosure mandates on smaller…
PreprintSSRN#ESG
From Policy to Practice: Unpacking Australia's 2025 ESG Reporting ...
(著者不明)
This paper analyzes Australia's 2025 ESG reporting legislation, which mandates large entities to disclose climate-related risks, greenhouse gas emissions, and transition strategies. It unpacks the policy framework and discusses practical im…
PreprintSSRN#ESG
Do retail investors matter for corporate ESG transparency? We
(著者不明)
This paper demonstrates that increased retail investor ESG attention on social media enhances firms' subsequent ESG disclosure, highlighting the role of stakeholder pressure in corporate transparency.
PreprintSSRN#ESG
Corporate Accountability in ESG Disclosure: The Role of Readability ...
(著者不明)
This paper investigates corporate accountability in voluntary ESG reporting by analyzing the relationship between ESG performance and report readability. It finds that more readable reports are associated with better accountability and tran…
Peer-reviewedJournalBusiness Strategy and the Environment2026#ESGDOI
Board Structure and ESG Outcomes: A Comprehensive Review and Pathways for Future Research
Karim Mahran, Osama Abouelela, Hamed Mohammad Esmail Mohammad +1
This systematic review of 265 articles maps the relationship between board diversity and ESG practices. Findings show most studies focus on gender and independence, neglecting other dimensions like age and expertise. Research on how board d…
Peer-reviewed🌍 GlobalJournalSustainable Development2026#ESGDOI
Identifying and Navigating Barriers to
ESG
Strategy Implementation: Perspectives of Corporate Senior Leaders in a
MENA
Context
Andrew Mackenzie, Matthew Brown
Based on interviews with 12 senior sustainability leaders in the UAE, this paper examines barriers to ESG implementation in the MENA region. Findings reveal strategic ambiguity, communication issues, framework/reporting challenges, limited …
Peer-reviewedJournalInternational Journal For Multidisciplinary Research2026#ESGDOI
Sustainable and Social Entrepreneurship in India: Embedding Ecological Responsibility and Inclusive Development in Enterprise
S. Sunitha
This paper analyzes the evolution of sustainable and social entrepreneurship in India from 2023-2026, focusing on policy frameworks like BRSR, green finance, and Startup India. It finds growth in climate-tech, circular economy, and women-le…
Peer-reviewedJournalJournal of CEO and Management Studies2026#ESGDOI
The Impact of Linking Executive ESG KPIs to Supplier Greenhouse Gas Management Performance
가톨릭대학교 국제경영학과 겸임교수, Ho Cheol Son
This paper analyzes the impact of linking executive ESG KPIs to suppliers' GHG management performance, focusing on Scope 3 emission reductions and supply chain decarbonization. Empirical evidence suggests that such linkage improves supplier…
Peer-reviewed🇪🇺 EuropeJournalBusiness Strategy and the Environment2026#ESGDOI
Enabling Factors for the Shift From ESG Scores to ESG Performance Management System in SMEs: An Interventionist Approach
Alessandra Rigolini, C. Presti, K. Corsi
This study examines how SMEs transition from symbolic ESG disclosure to substantive ESG-oriented performance management systems (PMS) using data from an Italian stone district. It identifies five interdependent enabling factors: institution…
Peer-reviewed🇨🇳 ChinaJournalAerosol and Air Quality Research2026#ESGDOI
Integrating ESG Principles for Carbon Emission Management in Bamboo Industry Towards Net-Zero Transition Sustainability
Wei-Yi Wang, Xiaoni He, Pen-Chi Chiang
This study assesses bamboo's strategic potential for net-zero transition using an ESG framework. It extracts transferable ESG practices from leading agri-food firms and evaluates bamboo as a Nature-based Solution (NbS), showing 15-20% incom…
Peer-reviewedJournalAsian Economic and Financial Review2026#ESGDOI
Sustainability initiatives and corporate success: Examining ESG activities and GHG reporting in Indian firms
Zakir Hossen Shaikh, Satish Chandra Tiwari, Alamgir Sani +2
This study analyzes the impact of ESG disclosure and GHG reporting on firm performance using data from 37 NIFTY 50 Indian companies from 2018 to 2024. ESG activities and GHG emission disclosures are positively related to corporate performan…
Peer-reviewedJournalOPTIMAL Jurnal Ekonomi dan Manajemen2026#ESGDOI
Pengaruh Pengungkapan ESG dan Nilai Perusahaan dengan Kendala Keuangan sebagai Mediasi
Rasti Wijayanti, Chara Pratami Tidespania Tubarad
This study examines the effect of ESG disclosure on firm value with financial constraints as a mediator for 78 Indonesian listed firms (2021-2023). Using panel data regression and Sobel test, it finds that ESG disclosure does not significan…
Peer-reviewed🇪🇺 EuropeJournalCorporate Governance and Sustainability Review2026#ESGDOI
Sustainable growth through strategic change: Women directors on European automotive boards and carbon performance
Rhoda Alexander, Nidhi Singh, Husam-Aldin Nizar Al-Malkawi
This study examines the link between board gender diversity and emissions-based carbon performance in 49 European automotive firms from 2016-2023 using a dynamic GMM model. Findings show a positive, marginally significant effect of women di…
Peer-reviewedJournalIndonesian Journal of Multidisciplinary on Social and Technology2026#ESGDOI
Pengaruh ESG Disclosure Terhadap Audit Report Lag Perusahaan Sektor Energi
Lavena Pandora Liman
This study analyzes the effect of ESG disclosure on audit report lag for 11 energy sector companies listed on the Indonesia Stock Exchange from 2022-2025. ESG disclosure is measured using a GRI-based index, and audit lag is days between fis…