GX Research Hub · English
GX & Decarbonization Research
This page provides an English interface to the gxceed GX paper corpus. The corpus aggregates papers from 13 open 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.
🌍 Global📚 Peer-reviewed · JournalEKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA2026#ESGDOI
DIRECTIONS OF ESG DEVELOPMENT IN THE BANKING SECTOR
A. Bykov
This paper identifies key directions for ESG integration in the banking sector, including green and transition finance, ESG lending, borrower ESG scoring, sustainability disclosure, and digitalized monitoring. It highlights limitations such…
🌍 Global📚 Peer-reviewed · JournalAposta: Revista de Ciencias Sociales2026#ESGDOI
Beyond ESG disclosure: inequality-sensitive sustainability governance in Latin America and the Caribbean
Dana Chabová, Emília Palkechová, Nina Majerovičová +1
This paper critically examines ESG frameworks in Latin America and the Caribbean, arguing that despite rapid growth in sustainable finance, persistent poverty, inequality, and climate vulnerability remain. It proposes that ESG should serve …
📚 Peer-reviewed · JournalSustainability2026#ESGDOI
When Tax Avoidance Meets Sustainability: ESG Disclosure and Firms’ Cost of Debt
Nouran Nabil Abdelsalam Mahmoud Ellelly, Laila Aladwey, Abdelmoneim Bahyeldin Mohamed Metwally
This study examines the relationship between tax avoidance and cost of debt for non-financial firms in an emerging market, finding a positive association moderated by ESG disclosure. Higher ESG disclosure weakens the positive effect, implyi…
🌍 GlobalJournal2026#ESGDOI
Peer Review Report For: ESG Reporting Practices in SMEs: A Systematic Literature Review of Motivations, Challenges, and Performance Links [version 1; peer review: 2 not approved]
Muniru Sewanyina, Jackline Abenaitwe, David Nyambane
This systematic review of 20 studies on SME ESG disclosure identifies regulatory pressures (e.g., CSRD) and supply chain mimicry as primary drivers. It finds unique barriers such as resource deficits and 'greenhushing'—suppressing sustainab…
📚 Peer-reviewed · JournalFUDMA Journal of Accounting and Finance Research [FUJAFR]2026#ESGDOI
Sustainability reporting and environmental, social, and governance (ESG) assurance in Nigeria: A conceptual review
Henry Emife Monye-Emina, Samuel Umanah
This conceptual review examines sustainability reporting and ESG assurance in Nigeria. It finds that while ESG disclosures are increasing, assurance adoption is limited by lack of expertise, weak enforcement, and high costs. The paper calls…
🇪🇺 Europe📚 Peer-reviewed · JournalCorporate Social Responsibility and Environmental Management2026#ESGDOI
Culture Matters: Board Gender Diversity and
<scp>ESG</scp>
Disclosure in Family Firms
Anna Maria Moisello, Pietro Gottardo, Giovanna Gavana
This study examines how board gender diversity (BGD) affects ESG disclosure in European family firms, with national culture as a moderator. Results show that BGD's effectiveness is reduced in high-power-distance and masculine cultures, but …
📚 Peer-reviewed · JournalCogent Business and Management2025#ESGDOI
ESG disclosure and firm performance: do gender diversity and sustainability committee matter?
Almulhim A.
This study examines the relationship between ESG disclosure and firm performance, analyzing the moderating roles of board gender diversity and sustainability committees. The findings likely show that ESG disclosure positively affects perfor…
CN📚 Peer-reviewed · JournalOeconomica Jadertina2026#ESGDOI
Artificial Intelligence and Green Transformation: Human Capital Upgrading, Green Finance, and ESG Assessment as Drivers of Sustainable Productivity
Harith Adnan Mohammed, Salam Anwar Ahmed, Najah Hawar Saeed Bazzaz
Using panel data of 1,000 Chinese listed firms (2012-2024), this study finds AI adoption positively correlates with sustainable productivity (β=0.115) and green finance intensity. However, ESG effects appear driven by cross-sectional select…
📚 Peer-reviewed · JournalJournal of Management Research and Review2026#ESGDOI
A Study on Internal Factors Affecting the Ability to Implement ESG Reporting in Businesses
V Nguyen
This study examines internal factors influencing ESG reporting readiness among 130 Vietnamese enterprises across manufacturing, finance, and service sectors. Using multiple regression analysis, it finds that management awareness has the str…
🌍 Global📚 Peer-reviewed · JournalZenodo (CERN European Organization for Nuclear Research)2026#ESGDOI
SUSTAINABILITY, ESG, AND ACCOUNTING: A BIBLIOMETRIC REVIEW OF THE FINANCIAL REPORTING LITERATURE
Ali Hamza, Muhammad Danish, Muhammad Umais, Hassan Raza
This paper provides a bibliometric review of sustainability and ESG in financial reporting literature, identifying research trends, key themes, and future directions.
📚 Peer-reviewed · JournalJournal of Information, Communication and Ethics in Society2026#ESGDOI
Metaverse and sustainability: an overview of research trends and future directions
Sarika Jain, Preeti Sharma
This paper reviews literature on metaverse and sustainability, linking to UN SDGs, using bibliometric analysis and TCCM framework on 72 articles (2004-2024). It categorizes research into four clusters: tech integration, smart cities, digita…
📚 Peer-reviewed · JournalSociety and Business Review2026#ESGDOI
A comparative case study of ESG integration in Korean multinationals: strategic and operational practices
So-Hyun Park, Seung-Chul Kim, Paul C. Hong +1
This paper uses a comparative qualitative case study of five Korean multinationals to examine how ESG commitments are translated into strategy, resource allocation, and operations. It finds that effective ESG performance depends on governan…
📚 Peer-reviewed · JournalSustainability2026#ESGDOI
Sustaining What? From Corporate Sustainability to Agri-Food Transformation Through Commonist Value Theory
S. Hosseini
This paper applies Commonist Value Theory to argue that corporate sustainability programs in agri-food systems structurally fail to deliver transformation. It distinguishes True Value (life-supporting) from Fetish Value (capital-accumulatio…
📚 Peer-reviewed · JournalCorporate Social Responsibility and Environmental Management2026#ESGDOI
Mapping the Nexus Between Sustainable Consumption and Corporate Social Responsibility: Intellectual Structure, Evolution and Research Agenda
Khanh Huy Nguyen, M. Tran, V. Ho
This review integrates 547 peer-reviewed articles (2007-2025) on sustainable consumption and CSR using co-citation, bibliographic coupling, keyword co-occurrence, and co-authorship analyses. It identifies eight knowledge domains, including …
📚 Peer-reviewed · JournalTangible Journal2026#ESGDOI
Struktur Kepemilikan dan Nilai Perusahaan: Corporate Social Responsibility Disclosure sebagai Variabel Mediasi
Robert Jao, Paulus Tangke, Anthony Holly +2
This study examines the influence of ownership structure on firm value through the mediating role of corporate social responsibility disclosure (CSRD) in Indonesian manufacturing firms. Institutional ownership positively affects CSRD, while…
📚 Peer-reviewed · JournalDiscover Sustainability2026#ESGDOI
Corporate board effectiveness and ESG disclosure across MENA firms
Taha Almarayeh, Sajead Mowafaq Alshdaifat, Esraa Esam Alharasis +1
This paper empirically examines the relationship between corporate board effectiveness and ESG disclosure practices among firms in the Middle East and North Africa (MENA) region. It investigates whether board characteristics such as indepen…
📚 Peer-reviewed · JournalJournal of Economics, Entrepreneurship, Management Business and Accounting2026#ESGDOI
The Impact of ESG disclosure and ESG Financial Materiality Disclosure on Financial Performance: Evidence from the Indonesian Energy Sector (2022–2024)
Yanti, Shandy Aurellia Renata
This study examines the impact of ESG disclosure and ESG financial materiality disclosure on financial performance of Indonesian energy companies (19 firms, 2022-2024) using panel data regression. ESG disclosure is measured by GRI Standards…
📚 Peer-reviewed · JournalBusiness Technology & Innovation Studies Journal2026#ESGDOI
Environmental, social, and governance pressure and green innovation investment: the mediating role of managerial sustainability orientation and the moderating role of corporate governance quality
S. Chandra Sekhar
This study examines how ESG pressure influences green innovation investment in environmentally sensitive industries. Using survey data from 372 managerial professionals, it finds that ESG pressure positively affects green innovation investm…
📚 Peer-reviewed · JournalInternational Journal of Disclosure and Governance2026#ESGDOI
Do ESG pillars and ESG disclosure have linear and non-linear effects on the financial performance of ASEAN-5 banks?
Salem M.R.M.
This paper analyzes the linear and non-linear effects of ESG pillars and ESG disclosure on the financial performance of banks in five ASEAN countries. Findings suggest that the relationship may vary beyond certain thresholds, implying that …
📚 Peer-reviewed · JournalMinnesota Journal of Business Law and Entrepreneurship2026#ESGDOI
Leveraging Intellectual Capital and ESG Disclosure for Sustainable Corporate Performance: A Strategic Bibliometric Analysis in the Context of SDGs
Vidyadhara Hegde
This bibliometric study examines the relationships among intellectual capital (IC), ESG disclosure, and sustainable corporate performance. It finds that green intellectual capital translates green strategic intent into green process innovat…