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🇺🇸 USAJournalCorporate Social Responsibility and Environmental Management2026#ESGDOI
Does
<scp>ESG</scp>
Disclosure Improve Firms' Carbon‐Emissions Performance? New Evidence From the
<scp>USA</scp>
Soufiene Assidi, Taha Almarayeh
Using a panel of US firms (2010-2023), this study finds a positive association between ESG disclosure and carbon emissions performance, but financial leverage weakens this relationship. Insights for policymakers on promoting corporate emiss…
Peer-reviewed🌍 GlobalJournalGlobal Business Review2026#ESGDOI
Corporate Governance for Reducing Greenhouse Gas Emissions in Oil and Gas Companies
Evgeniia Kiseleva, Linara Khadimullina
Using fixed-effects regression on 81 oil and gas companies from 2016-2022, this study finds that stakeholder-oriented corporate governance elements (board expertise and stakeholder engagement) are effective for reducing GHG emissions, while…
Peer-reviewedCNJournalSustainability2026#ESGDOI
Digital Finance and Corporate ESG Disclosure–Practice Consistency: The Roles of Corporate Digitalization and Executives’ Digital Background
Yong Li, Shimin Shi
Using Chinese A-share listed firms from 2011-2024, this study examines whether digital finance reduces corporate ESG decoupling (gap between disclosure and practice). Results show digital finance significantly mitigates ESG decoupling, espe…
Peer-reviewedJournalRevista de Gestão Social e Ambiental2026#ESGDOI
ESG Guide: a Method Proposal to Measure Environmental, Social and Governance Indicators
Bruna Albuquerque de Sousa Morais, Marília Regina Costa Castro Lyra, M. T. D. Dutra +3
This paper proposes a methodology for measuring ESG indicators, based on ABNT PR 2030 and international frameworks. It systematizes stages of diagnosis, materiality assessment, measurement, and reporting. It identifies lack of standardizati…
Peer-reviewedJournalInternational Journal of Productivity and Performance Management2026#ESGDOI
Big data analytics for sustainability reporting and corporate performance: strengthening ESG practices in Jordan's manufacturing sector
Ahmed Al-Dmour, Hani Al-Dmour, Rand Al-Dmour +2
This study examines how Big Data Analytics (BDA) enhances sustainability reporting quality (SRQ) and corporate financial performance (CFP) in Jordan's manufacturing sector. Using mixed methods and PLS-SEM on 224 firms, it finds BDA signific…
Peer-reviewed🌍 GlobalJournalInternational Journal of Accounting and Management Sciences2026#ESGDOI
Sustainable Finance in Emerging Economies: A Comprehensive Review of ESG Accounting in MENA Countries
Esam O. Elharon
This review systematically examines ESG accounting and finance literature in the MENA region, finding that ESG value relevance depends on proxies, governance effects are mixed due to ownership concentration, and board independence and audit…
Peer-reviewedJournalInformation Systems and Economics2026#ESGDOI
Exploring the Mechanism of Promoting Green Innovation through Digital Transformation Based on ESG Concept
Sixuan Liu, You He
This paper systematically investigates the mechanism by which digital transformation promotes green innovation through the lens of ESG. It identifies bottlenecks in technology integration, data quality, and cost-benefit balance, and propose…
Peer-reviewed🌍 GlobalJournalSustainability2026#ESGDOI
Green Digital Technologies as Catalysts for Sustainable Business Transformation: Institutional Drivers of IFRS-Aligned Climate Disclosure in an Emerging Capital Market
Amal Alharthi, Ahmad Alomari, Fawwaz Alrwabdah +3
This paper examines how green digital technologies (GDTs) such as ERP, cloud, IoT, AI, and big data analytics affect ESG disclosure quality for 30 industrial firms listed on the Amman Stock Exchange (2020–2024). Using panel data analysis, i…
Peer-reviewedJournalPerspektif Hukum2026#ESGDOI
Corporate Liability Of Banks For Failures In Implementing Green Banking Principles
R. Romadoni, Nursanti Mardiyati, Aisyah Nikita Permata Putri
This normative legal research examines the liability of Indonesian banks for failing to implement green banking principles. It finds that these principles have become hard law via OJK regulations, exposing banks to administrative, civil, an…
Peer-reviewed🌍 GlobalJournalInternational journal of research and innovation in social science2026#ESGDOI
The Green Value Paradigm: A Review on Advancing Corporate Environmental Sustainability in the 21st Century
Nor Amira Mohd Ali, Muhammad Hanif Abdul Gafar
This systematic literature review examines corporate environmental sustainability research and proposes the Green Value Paradigm (GVP) as an integrative framework. While CSR and ESG remain foundational, emerging themes include the environme…
Peer-reviewedJournalJournal of Sustainability2026#ESGDOI
Cross-Dimensional Differences in Sustainability Disclosures: Evidence from Large-Cap NSE-Listed Companies in India
Adrija Shandilya, G. Banik
This paper analyzes sustainability disclosure intensity across 50 large-cap NSE-listed Indian companies using an integrated BRSR-GRI framework. During the transition from voluntary to mandatory BRSR (FY2021-23), systematic cross-dimensional…
Peer-reviewedJournalStudent Research Journal2026#ESGDOI
Analisis Implementasi Akuntansi Keberlanjutan Berbasis ESG dalam Meningkatkan Kinerja dan Ketahanan Perusahaan di Indonesia
Shella Adi Pristicha, I. B. Ketut Bayangkara
This qualitative literature review examines ESG-based sustainability accounting implementation in Indonesia, finding it enhances transparency, operational efficiency, and risk reduction while increasing firm value and investor confidence. C…
Peer-reviewedCNJournalInternational Review of Financial Analysis2025#ESGDOI
How does green finance influence enterprise greenwashing tendencies? Theoretical and empirical evidence from China
Liang Q.
This paper explores how green finance affects corporate greenwashing using theoretical and empirical evidence from China. It suggests that expanding green finance may inadvertently increase greenwashing tendencies, highlighting the need for…
Peer-reviewedJournalSustainability Switzerland2025#ESGDOI
Manufacturing Agglomeration and Corporate Environmental, Social, and Governance Performance
Ji Y.
This paper empirically analyzes how manufacturing agglomeration affects corporate ESG performance. It suggests that the effects may differ across environmental, social, and governance dimensions.
Peer-reviewedJournalIranian Journal of Accounting Auditing and Finance2026#ESGDOI
The Analysis of Peer Effects in Environmental, Social, and Governance Disclosure: The Moderating Role of Firm Experience and Size
Parvizikia H.
This study analyzes peer effects in ESG disclosure, finding that firm experience and size moderate the influence of peers. Larger and more experienced firms may be more sensitive to peer disclosure levels, offering implications for benchmar…
Peer-reviewedJournalInternational Review of Financial Analysis2025#ESGDOI
The dynamic effects of evolution of ESG disclosure regimes on corporate financing constraints
Ma M.
Empirically analyzes the dynamic effects of evolving ESG disclosure regimes on corporate financing constraints. Shows that stronger disclosure requirements reduce information asymmetry and lower financing costs.
Peer-reviewedJournalHumanities and Social Sciences Letters2026#ESGDOI
The impact of ESG disclosure on business performance of Vietnamese listed companies
Hoang H.T.T.
This paper empirically examines the relationship between ESG disclosure and business performance for Vietnamese listed companies. It suggests that higher disclosure levels may be associated with better financial performance.
Peer-reviewedJournalJournal of Cleaner Production2025#ESGDOI
Heterogeneous impact of ESG Disclosure:A meta-analysis
Wang K.
This meta-analysis examines the heterogeneous impact of ESG disclosure on firm performance and market outcomes, revealing that effects vary across contexts. The findings challenge one-size-fits-all approaches, informing corporate strategy a…
Peer-reviewedJournalApplied Economics2025#ESGDOI
Sowing the seeds of sustainability: how does green finance reform shape corporate ESG performance?
Liu W.
This study examines how green finance reforms influence corporate ESG performance, revealing mechanisms through which policy interventions promote sustainability behaviors and empirically analyzing the effects on ESG ratings.
Peer-reviewedJournalJournal of Applied Economics2025#ESGDOI
The impact of green finance on sustainable development: an investigation into national ESG performance
Zheng M.
This study examines the impact of green finance on sustainable development by analyzing national ESG performance across countries. It finds a positive relationship, suggesting that green finance initiatives can enhance ESG outcomes, providi…