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-reviewedJournalInternational Journal of Disclosure and Governance2026#ESGDOI
Evidence of the impact of corporate governance on ESG disclosure in sub-Saharan Africa: the moderating role of ownership structure
Anifowose M.
This study examines how corporate governance affects ESG disclosure in sub-Saharan African firms, with ownership structure moderating the relationship.
Peer-reviewedJournalMeditari Accountancy Research2024#ESGDOI
Comprehensive board composition and corporate social responsibility disclosure: a case of Jordan before and after the Arab Spring crisis
Ghassab E.E.
This paper examines the relationship between board composition (diversity, independence, size) and CSR disclosure quality for Jordanian firms, comparing before and after the Arab Spring. It provides empirical evidence from an emerging marke…
Peer-reviewedJournalJournal of Business and Economic Management2026#ESGDOI
Beyond compliance: the financial payoff of sustainability disclosure and green marketing in universities
Omar Zraqat, Hind Al-Ahmed, Khaled Alshaketheep
Using a multi-country panel of Middle Eastern universities from 2014-2024, this study finds that sustainability disclosure aligned with GRI and green marketing independently boost financial performance, and their interaction amplifies the p…
Peer-reviewedJournalGorontalo Accounting Journal2026#ESGDOI
The Effect of ESG on Bank Performance: The Moderating Role of Foreign Ownership
Serly, Sukiantono Tang, Novit Cahyesi Duha
This study examines the impact of ESG on bank performance (ROA, ROE, GRI disclosure index) with foreign ownership as a moderator, using data from Indonesian banks from 2019 to 2023. Moderation regression analysis finds that foreign ownershi…
Peer-reviewedJournalSage Open2025#ESGDOI
ESG Performance and Financial Stability: A Bibliometric and Meta-Analysis
Zheng C.
This study conducts a bibliometric and meta-analysis of the relationship between ESG performance and financial stability. It synthesizes existing literature to provide insights for investors, regulators, and researchers on how ESG factors i…
Peer-reviewedJournalManagement and Sustainability2025#ESGDOI
Corporate social responsibility disclosure and environmental disclosure and audit fees: the moderating role of Oman Vision 2040
Al Amri N.S.
This study examines the impact of CSR and environmental disclosure on audit fees for Omani firms, with Oman Vision 2040 as a moderator. Findings suggest that environmental disclosure quality may affect audit costs.
Peer-reviewedJournalManagement of Environmental Quality an International Journal2024#ESGDOI
From disclosure to sustainable performance: how corporate social responsibility disclosure impacts the long-term share price performance of Malaysian IPO
Abbas Y.A.
This study examines the impact of CSR disclosure on the long-term share price performance of Malaysian IPOs. The findings suggest that firms with higher quality CSR disclosure tend to have better post-IPO stock performance, supporting the v…
Peer-reviewedJournalSocial Responsibility Journal2022#ESGDOI
The impact of financial performance on corporate social responsibility disclosure: the case of VN100 in Vietnam
Tran T.Q.
This study examines the impact of financial performance on corporate social responsibility disclosure for VN100 firms in Vietnam. Findings suggest a positive relationship between profitability and CSR disclosure. However, it does not specif…
Peer-reviewedJournalJournal of Statistics Applications and Probability2026#ESGDOI
Statistical Analysis of Accounting Disclosure on Environmental, Social, and Governance (ESG) Performance on Firm Value: The Moderating Role of Accounting Earnings Quality in Saudi Listed Firms
Abdalhamid R.H.
This paper statistically analyzes the impact of accounting disclosure on ESG performance on firm value for Saudi listed firms, examining the moderating role of accounting earnings quality. It suggests a positive association between ESG disc…
Peer-reviewedJournalJournal of UOEH2026#ESGDOI
What Drives Occupational Health Practices? Regulation, ESG, and Corporate Governance
Lin R.T.
This paper examines the drivers of occupational health practices in firms, focusing on the roles of regulation, ESG frameworks, and corporate governance. It analyzes how social aspects of ESG influence health and safety management.
Peer-reviewedJournalSustainability Switzerland2026#ESGDOI
AI-Enabled Management of Transfer Pricing Documentation: A Sustainable Governance Framework Integrating Compliance, Digitalization, and CSRD Requirements
Boiță M.
This paper proposes a sustainable governance framework for AI-enabled management of transfer pricing documentation, integrating compliance, digitalization, and CSRD requirements to reduce reporting burden and enhance transparency.
Peer-reviewed🌍 GlobalJournalHumanities and Social Sciences Communications2026#ESGDOI
The politicization of ESG investing shows why ESG metrics cannot be depoliticized
Sibo Chen
This paper argues that the political backlash against ESG investing reflects a deeper conflict over governing climate and social crises through financial metrics. It contends that ESG metrics cannot be depoliticized because metrics themselv…
Peer-reviewedJournalWorld Journal of Science Technology and Sustainable Development2026#ESGDOI
Motives and techniques of earnings management in Jordanian companies and their implications for corporate sustainability: towards integrating artificial intelligence in financial transparency
Ahmad Dbies, Mohammed Idris, Sodfa Eltaher
This study examines motives and techniques of earnings management in Jordanian companies and their implications for corporate sustainability and ethical financial reporting. Based on a survey of 74 auditors, it finds significant relationshi…
Peer-reviewedJournalBalance : Jurnal Akuntansi dan Bisnis2026#ESGDOI
Legitimacy or Accountability? Corporate Disclosure of Economic Inequality in Indonesia’s ESG Star Listed Companies
F. Nugraha
This study examines how Indonesian ESG Star companies disclose economic inequality in sustainability reports (2022-2024) using narrative analysis. Results show disclosures are largely symbolic and normative, aimed at legitimacy rather than …
Peer-reviewedJournalJEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)2026#ESGDOI
Analisis Pengaruh Perspektif Manajemen Laba Terhadap Earnings Response Coefficient (ERC) dengan Moderasi Skor Pengungkapan ESG
Jauza Nada Alfiyah, Khomsiyah Khomsiyah
This study examines the effect of earnings management on market reactions to earnings announcements, moderated by ESG disclosure scores, using 195 Indonesian non-financial firms from 2022-2024. The results show that earnings management does…
Peer-reviewed🌍 GlobalJournalSustainability2026#ESGDOI
Green Skills in Finance for a Sustainable Bioeconomy: Systematic Literature Review
A. Sholoiko, F. Mamatov, Yurii Syromiatnykov +9
This paper systematizes existing research on green skills in finance, synthesizing 47 articles from a systematic review following PRISMA 2020. It develops a framework showing that green skills are multidimensional, including environmental k…
Peer-reviewed🌍 GlobalJournalJournal of Strategy and Management2026#ESGDOI
A systematic literature review of multi-level drivers, boundary dynamics and sustainability outcomes: reframing ESG orientation as a boundary-spanning capability
Suyoko Suyoko, Rhenald Kasali, S. Hati +1
This systematic literature review reconceptualizes ESG orientation as a boundary-spanning organizational capability shaped by multi-level drivers. It argues that this capability helps firms move from symbolic to substantive ESG practices, r…
Peer-reviewedJournalInternational Journal of Islamic and Middle Eastern Finance and Management2026#ESGDOI
From faith to sustainability: the impact of Zakat on corporate SDG engagement in Saudi Arabia
Fathi Jouini
This study examines the impact of corporate Zakat contributions on SDG engagement using a panel of 334 Saudi non-financial firms from 2015-2024. It finds that Zakat has a positive but limited direct effect, but the presence of a CSR/sustain…
Peer-reviewedCNJournalSN Business & Economics2026#ESGDOI
Risk mitigation effects of ESG scores on Chinese A-shares and Sustainability Kuznets Curves around COVID-19 periods
Xiaoxian Zhao, Swann Chmil, Takashi Kanamura
This paper examines the risk mitigation effects of ESG scores on Chinese A-shares and tests for Sustainability Kuznets Curves during the COVID-19 periods. It suggests that stocks with higher ESG scores experienced less downside during the p…
Peer-reviewedJournalInternational Journal of Latest Technology in Engineering Management & Applied Science2026#ESGDOI
Moderating Effect of Corporate Governance on the Relationship Between Sustainability Reporting and Firm Value of Listed Oil and Gas Companies in Nigeria
Popoola, Muhammad Lanre, Mustafa, Moa (Prof), Ayeni, Abdulhakeem Adeyemi
This study examines the moderating effect of corporate governance on the relationship between sustainability reporting and firm value among listed oil and gas companies in Nigeria. It contributes to the literature on ESG disclosure in emerg…