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-reviewedCNJournalEnvironment Development and Sustainability2024#ESGDOI
Moderating role of audit quality in ESG performance and capital financing dynamics: insights in China
Zahid R.M.A.
This paper examines the moderating effect of audit quality on the relationship between ESG performance and capital financing dynamics in China. It suggests that higher audit quality strengthens the positive impact of ESG on financing outcom…
Peer-reviewedJournalInternational Journal of Bank Marketing2020#ESGDOI
Corporate social responsibility disclosures (CSRDs) in the banking industry: a study of conventional banks and Islamic banks in Malaysia
Lui T.K.
This study compares corporate social responsibility disclosures (CSRDs) between conventional and Islamic banks in Malaysia, highlighting differences in reporting practices and offering insights for the banking industry.
Peer-reviewedCNJournalInternational Journal of Trade and Global Markets2023#ESGDOI
R&D investment, corporate social responsibility disclosure and firm's green innovation performance: evidence from China
Rauf F.
This paper empirically examines how R&D investment and CSR disclosure affect green innovation performance in Chinese firms. It finds that high-quality CSR disclosure strengthens the positive effect of R&D on green innovation.
Peer-reviewedJournalJurnal Riset Akuntansi2026#ESGDOI
Pengaruh Pengungkapan ESG, Kinerja Lingkungan, dan Biaya Lingkungan terhadap Net Profit Margin (NPM) pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Periode 2022–2024
Mariska Putri Tarigan, Fitrini Mansur, Muhammad Gowon
This study examines the impact of ESG disclosure, environmental performance, and environmental costs on net profit margin (NPM) for energy sector firms in Indonesia. Findings show that ESG disclosure and environmental performance do not aff…
Peer-reviewedJournalCogent Economics and Finance2023#ESGDOI
Information asymmetry on the link between corporate social responsibility and stock price crash risk
Cao T.
This study analyzes how information asymmetry influences the relationship between CSR and stock price crash risk, suggesting that CSR disclosure may mitigate asymmetry and reduce crash risk.
Peer-reviewedJournalJournal of Global Responsibility2021#ESGDOI
Determinants of CSRD in non-Asian and Asian countries: a literature review
Abdullah Y.
This literature review compares determinants of Corporate Social Responsibility Disclosure (CSRD) in Asian and non-Asian countries. It finds that factors such as firm size, industry, and institutional environment influence disclosure levels…
Peer-reviewedJournalJournal of Financial Reporting and Accounting2022#ESGDOI
Impact of environmental, social and governance disclosures on market reaction: an evidence of Top50 companies listed from Thailand
Suttipun M.
This study empirically examines the relationship between ESG disclosures and market reactions (e.g., stock price, trading volume) for the top 50 listed companies in Thailand. It finds that higher-quality ESG disclosures tend to elicit posit…
Peer-reviewedJournalInternational Journal of Sustainable Development and Planning2025#ESGDOI
The Effect of ESG Disclosure and Media Exposure on Profitability and Firm Value: Evidence from Indonesia
Angela T.
This empirical study examines how ESG disclosure and media exposure affect profitability and firm value in Indonesian firms. Results suggest ESG disclosure positively influences firm value, while media exposure has limited impact. Highlight…
Peer-reviewedJournalSocial Responsibility Journal2017#ESGDOI
Corporate social responsibility disclosures in Malaysia: Evidence from large companies
Sadou A.
This empirical study examines CSR disclosure practices of large companies in Malaysia, revealing the extent and characteristics of disclosures, and analyzing differences by firm size and industry.
Peer-reviewedJournalCorporate Social Responsibility and Environmental Management2025#ESGDOI
How ESG and Gender Diversity Affect Firm Performance
Hadisurya J.
This study analyzes the impact of ESG scores and gender diversity on firm performance, suggesting that higher ESG ratings correlate with better financial outcomes.
Peer-reviewedJournalMeditari Accountancy Research2022#ESGDOI
Corporate governance and corporate social responsibility: mapping the most critical drivers in the board academic literature
Dwekat A.
This paper maps the most critical drivers in the board academic literature regarding corporate governance and corporate social responsibility. It identifies key factors such as board diversity and independence that influence CSR performance…
Peer-reviewedJournalCompetitiveness Review2023#ESGDOI
Do different dimensions of corporate social responsibility disclosure have different economic consequence: multi-approaches for profitability examination
Alshurafat H.
This paper examines whether different dimensions of CSR disclosure have different economic consequences on profitability using multiple approaches. Findings suggest that the impact varies across disclosure dimensions.
Peer-reviewedJournalHeliyon2023#ESGDOI
The role of corporate governance and reputation in the disclosure of corporate social responsibility and firm performance
Siddiqui F.
This paper examines how corporate governance and reputation moderate the relationship between CSR disclosure and firm performance. It tests hypotheses that strong governance and high reputation enhance the positive effects of CSR disclosure…
Peer-reviewedJournalDigital Business2026#ESGDOI
Dynamic capabilities for digital ESG reporting performance: Heterogeneous pathways across capability-advanced and capability-constrained firms
Nisa Tazkia di Kusuma, Chavis Ketkaew
This study explores the role of dynamic capabilities in enhancing digital ESG reporting performance. It identifies heterogeneous pathways for capability-advanced and capability-constrained firms, highlighting the importance of digital techn…
Peer-reviewedJournalWahana Riset Akuntansi2026#ESGDOI
Audit Quality in Indonesia’s Plantation Sector: The Nexus of ESG and Firm Characteristics
Alfian Misran, Dinda Aulia Nazwa, Fira Nafwa Shafitri +1
This study examines whether ESG performance and firm characteristics affect audit quality in Indonesian plantation firms (2022-2024). Results show firm size increases audit fees and Big4 auditor selection, leverage decreases them, but ESG s…
Peer-reviewedJournalJurnal Akademi Akuntansi2026#ESGDOI
Influence of green accounting, sustainability reporting, and ESG on firm value with stakeholder pressure moderation
Esa Nur Oktafianis, Imam Hidayat
This study examines the impact of green accounting, sustainability reporting, and ESG on firm value, with stakeholder pressure as a moderator, using panel data from 28 Indonesian energy companies (2022-2024). Green accounting positively aff…
Peer-reviewed🌍 GlobalJournalMultinational Business Review2026#ESGDOI
When does ESG disclosure pay? The role of institutional meta-signals in shaping financial outcomes
H. Pham, H. Tran
This study examines how home-country institutions shape the financial value of ESG disclosure for multinational enterprises. Using panel data from 826 MNEs across 28 countries, it finds that ESG disclosure is negatively associated with fina…
Peer-reviewedJournalGrail of Science2026#ESGDOI
CORPORATE SOCIAL RESPONSIBILITY IN GEORGIAN BUSINESS
G. Giguashvili
This paper analyzes the role and development of CSR in Georgian businesses, finding that environmental protection, education support, employee well-being, and community project funding are key areas. Challenges include low awareness, limite…
Peer-reviewedJournalJournal of Entrepreneurship2026#ESGDOI
CSR and Corporate Sustainability: The Mediating Roles of Financial Performance and Legitimacy
Linda Yuliani Hutadjulu
This study examines how CSR contributes to corporate sustainability through financial performance and social legitimacy as mediating pathways. A systematic review of Scopus papers (2021-2025) confirms CSR positively affects sustainability, …
Peer-reviewedJournalSustainability Switzerland2025#ESGDOI
Does ESG Disclosure Matter for the Tax Avoidance–Firm Value Relationship? Evidence from an Emerging Market
Alomair M.
This study examines whether ESG disclosure moderates the relationship between tax avoidance and firm value in an emerging market. Findings suggest that ESG disclosure can mitigate negative valuation effects of tax avoidance.