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🇯🇵 JapanJournalInternational Journal of Current Science Research and Review2026#ESGDOI
ESG Performance and Firm Value in India: The Moderating Role of Board Gender Diversity Under the Mandatory BRSR Regime
Shobana R., Sai Sona S., Rakshana N. S.
Using 1,008 firm-years from 210 NSE-500 non-financial firms (FY2019-20 to 2023-24), this study examines ESG performance and firm value (Tobin's Q) under India's mandatory BRSR regime. Fixed-effects regression finds ESG positively associated…
Peer-reviewedJournalInternational Journal For Multidisciplinary Research2026#ESGDOI
The Role of Agile Governance in Achieving Sustainable Digital Transformation: Toward a Sustainable Agile Governance (SAG) Framework for Boards and Senior Management
Toluwase Ariyo
This paper examines how agile governance relates to sustainability in digital transformation and proposes a Sustainable Agile Governance (SAG) Framework for boards and senior management. Based on a synthesis of 46 sources plus illustrative …
Peer-reviewed🇪🇺 EuropeJournalResearch in International Business and Finance2026#ESGDOI
Sustainability reporting quality evolution: an analysis of Italian banks
Valentina Beretta, Chiara Demartini, Eugenia Parodi +1
This study analyzes how the quality of sustainability reporting has evolved over time among Italian banks. Set against the EU's CSRD and non-financial reporting rules, it assesses the maturity of financial-sector disclosure practice, identi…
Peer-reviewedJournalJurnal Minfo Polgan2026#ESGDOI
Pengaruh Financial Distress dan Leverage terhadap Earnings Management dengan ESG Disclosure sebagai Variabel Moderasi
Erlangga Saputra, Elvin Bastian, Ina Indriana
Using 262 firm-year observations from 105 Indonesian consumer non-cyclical firms (2019–2024), this study tests how financial distress and leverage affect earnings management and whether ESG disclosure moderates these relationships. Neither …
Peer-reviewedJournalInternational Journal of Economics Business and Accounting Research (IJEBAR)2026#ESGDOI
THE EFFECT OF ESG PERFORMANCE ON SDG DISCLOSURE IN COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2021-2024
Firyal Eilsa Nahdah, Edy Supriyono
Using panel data on 232 firm-years of Indonesian listed companies (2021-2024), this study examines how ESG performance—both composite and by pillar—affects SDG disclosure. Higher ESG scores significantly increase the extent of SDG reporting…
Peer-reviewedJournalJurnal Ekonomi Manajemen dan Bisnis2026#ESGDOI
Bridging Disclosure and Value: The Mediating Role of ESG Performance in Indonesian Manufacturing Firms
Wedia Hastuti, Lies Hendrawan Krisnawati, Irma Maria Dulame +2
Using PLS-SEM on panel data from 45 Indonesian manufacturing firms (2020-2025), this study examines ESG performance as a mediator between sustainability reporting and corporate value. Disclosure positively affects both ESG performance and m…
Peer-reviewedCNJournalAcademic Journal of Management and Social Sciences2026#ESGDOI
The Impact of ESG Performance on Corporate Foreign Shareholding: Empirical Evidence from Chinese A-Share Listed Companies on the Shanghai and Shenzhen Stock Exchanges
Wen-Guang Liu, Sheng-Li Wang
Using Chinese A-share firms (2012–2024), this study finds that stronger ESG performance increases foreign shareholding. The effect operates mainly through improved disclosure quality and internal control, and is stronger for non-state-owned…
Peer-reviewedJournalOxford Journal of Student Scholarship2026#ESGDOI
The Relationship Between ESG Scores and Long-Term Stock Performance
Roshan Jain
A study examining how ESG scores relate to long-term stock performance. Without an abstract, methods remain unclear, but the topic sits at the finance-sustainability intersection, informing investors' use of ESG ratings and the validity of …
Peer-reviewed🌍 GlobalJournalJournal of Research Administration2026#ESGDOI
Sustainable Reporting as a Catalyst for Economic Growth in Nigeria
Nwachukwu Basilia Chiamaka
A cross-sectional survey using simple linear regression examines how sustainability reporting dimensions (market presence/investments, economic value generated) affect economic growth in Nigeria. Both dimensions show statistically significa…
Peer-reviewedJournalJurnal Akuntansi2026#ESGDOI
Pricing Sustainability in Debt Markets: ESG Disclosure, ESG Risk, and Proportion of Women in Sustainability Governance
Muhammad Putra Aprullah, Muhammad Arfan, Yossi Diantimala +2
Using 120 non-financial firms on Indonesia's IDX80 (2020–2023), this study tests whether ESG risk mediates the link between ESG disclosure and cost of debt (COD). ESG disclosure lowers ESG risk, which in turn raises COD, confirming partial …
Peer-reviewed🌍 GlobalJournalAgricultural and Food Economics2026#ESGDOI
Does gender influence ESG reporting practices of agri-food companies? Evidence from Asian economies
Haonan Shi, Zihe Zhou, Yi Zhou +1
Surveying 400 experts across four Asian economies, this study uses PLS-SEM to examine how ESG motivations and obstacles shape ESG reporting in agri-food firms. Motivations and obstacles explain 69.84% of variance, with motivations dominatin…
Peer-reviewed🌍 GlobalJournalAdvances in Economics, Management and Political Sciences2026#ESGDOI
A Review of the Impact of ESG Performance on Investment Portfolio Performance
Chen-Rui Zhu
This review synthesizes 2009–2024 studies on ESG and portfolio performance, organizing findings into positive, negative, and skeptical positions. MSCI data (2016–2025) show ESG-screened portfolios matching conventional benchmarks at 12.17% …
Peer-reviewedJournalInternational Journal Of Recent Trends In Multidisciplinary Research2026#ESGDOI
Does ESG Create Firm Value? A Critical Review of Conflicting Empirical Evidence and Explanatory Mechanisms
S. Thasneem, Md Kassim Aza Azlina
A critical review of theories and empirical evidence on the ESG–firm value relationship. It finds both positive and negative valuation effects are theoretically possible, and that empirical results depend on materiality, industry, time hori…
Peer-reviewedJournalKorean Association Of Computers And Accounting2026#ESGDOI
External Monitoring and Corporate ESG Performance：Comparing Analyst Coverage and Foreign Ownership
Woo-Sung Jung
Using 10,825 Korean non-financial firm-year observations (2011-2024) with KCGS ESG ratings, this study compares analyst attention and foreign ownership as external monitoring channels. Analyst attention was positively associated with subseq…
Peer-reviewed🌍 GlobalJournalSustainability2026#ESGDOI
ESG Performance and Corporate Financial Performance: Glimpses from the Saudi Arabian Industrial Sector
Abdul Rahman Shaik
Analyzing 61 Saudi non-financial firms over 2020-2024, this study tests how ESG scores affect financial performance. Pooled OLS shows ESG is positively and significantly linked to ROA but not to ROE or Tobin's Q, while quantile regression r…
Peer-reviewedJournalJURNAL MANEKSI2026#ESGDOI
THE IMPACT OF ESG DISCLOSURE, GREEN ACCOUNTING, AND SUSTAINABILITY REPORTING ON FINANCIAL PERFORMANCE
Melina Apriliani, D. Rahmatika, E. Yunita
Using consumer goods firms listed on the Indonesia Stock Exchange (2021-2025), this study examines how ESG disclosure, green accounting, and sustainability reporting affect financial performance, with firm size as a moderator. ESG disclosur…
Peer-reviewed🇨🇳 ChinaJournal亞太經濟管理學刊2026#ESGDOI
Sustainable Brand Design Through Circular Material Innovation: A Case Study of Starbucks’ Coffee Ground Cup
TAN Yiwei
Using Starbucks' coffee ground cup as a case, this study builds a closed-loop circular system along the 3Rs, covering waste collection, low-carbon manufacturing, green communication, and remanufacturing. It analyzes value for ESG performanc…
Peer-reviewed🇪🇺 EuropeJournalJournal of Public Affairs2026#ESGDOI
Legitimacy and SDG Disclosure in Higher Education: A Longitudinal Analysis of Italian Universities' Sustainability Reporting
Roberto Fragomeli, Пина Пунтилло, Stefania Veltri
Analyzing 124 sustainability reports from 37 Italian universities (2017-2024), this study examines how GRI adoption relates to SDG disclosure over time. Despite widespread GRI reference, SDG disclosure remains limited with only marginal imp…
Peer-reviewed🌍 GlobalJournalCogent Business & Management2026#ESGDOI
Board gender diversity and the intellectual capital efficiency-ESG disclosure nexus in Indonesian firms
Sumiati SUMIATI, Nuraini Desty Nurmasari, Rosle Mohidin +1
Using 501 firm-year observations (2015-2023) of Indonesian non-financial listed firms, this study examines whether intellectual capital efficiency relates to ESG disclosure and whether board gender diversity (BGD) moderates this link. Aggre…
Peer-reviewedJournalJurnal Proaksi2026#ESGDOI
ESG Disclosure and Investment Decisions: Evidence from Jakarta Islamic Index
Siti Afidatul Khotijah, Siti Rokhaniyah, Voni Marcelina +1
Using 2019-2024 data from 12 Jakarta Islamic Index firms, this study examines how ESG disclosure affects investment decisions via a fixed effects model. ESG disclosure and cash-to-total-assets positively influence investment decisions, whil…
