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-reviewedCNJournalBusiness Ethics the Environment and Responsibility2025#ESGDOI
The Moderating Effect of Firm Life Cycle on the Influence of Financial Performance and Green Innovation Performance on Environmental, Social, and Governance Reporting: Evidence From China
Rauf F.
This study examines how firm life cycle moderates the relationship between financial performance, green innovation performance, and ESG reporting quality using Chinese firm data. It finds that the influence varies across growth, maturity, a…
Peer-reviewed🇺🇸 USAJournalJournal of Accounting Research2024#ESGDOI
Do Commercial Ties Influence ESG Ratings? Evidence from Moody's and S&P
Li X.
This paper examines whether ESG ratings by Moody's and S&P are influenced by commercial ties such as consulting contracts with rated firms. Findings suggest potential bias, raising concerns about the independence and transparency of ESG rat…
Peer-reviewedCNJournalPacific Basin Finance Journal2024#ESGDOI
ESG report textual similarity and stock price synchronicity: Evidence from China
Xu D.
This study examines how textual similarity in ESG reports affects stock price synchronicity among Chinese firms. It finds that higher similarity reduces firm-specific information, leading to greater stock co-movement. The findings highlight…
Peer-reviewedJournalBusiness Strategy and the Environment2019#ESGDOI
Do environmental, social, and governance activities improve corporate financial performance?
Xie J.
This paper empirically examines the relationship between ESG activities and corporate financial performance. It analyzes the impact of environmental, social, and governance factors on firm value and assesses the effectiveness of ESG investi…
Peer-reviewed🌍 GlobalJournalJournal of International Financial Management and Accounting2026#ESGDOI
Corporate Sustainability Performance and Liquidity: International Evidence
Ho L.
This paper examines the relationship between corporate sustainability performance (e.g., ESG scores) and liquidity (e.g., cash holdings) using international data. It investigates how higher sustainability ratings affect corporate liquidity,…
Peer-reviewed🌍 GlobalJournalCogent Business and Management2026#ESGDOI
Unpacking ESG value creation: a global, multi-context meta-analysis of financial and non-financial performance
Silvia M.
This meta-analysis examines ESG–performance links across multiple contexts, quantifying how region, industry, and metric choices affect outcomes. It highlights the need for harmonized ESG ratings to support corporate decision-making.
Peer-reviewedJournalEmerging Markets Finance and Trade2026#ESGDOI
The Impact of Controlling Shareholder Share Pledging on ESG Greenwashing: Insights from Internal and External Governance Mechanisms
Qin Z.
This study examines how controlling shareholder share pledging impacts ESG greenwashing, considering internal and external governance mechanisms. It tests the relationship between pledge ratio and greenwashing, and the moderating role of go…
Peer-reviewedJournalBusiness Strategy and the Environment2026#ESGDOI
Is ESG Transparency the Fruit of Corporate Digitalization: Strategic Pathways to Enhanced ESG Disclosure?
Sun Y.
This study explores the relationship between corporate digitalization and ESG transparency, identifying strategic pathways through which digitalization enhances ESG disclosure quality. It highlights the integration of digital strategies wit…
Peer-reviewedJournalInternational Journal of Ethics and Systems2026#ESGDOI
The nexus between green finance and ESG components: a bibliometric qualitative literature review through the lens of environmental sustainability
Md. Shahnawaz Alam, Niladri Das, Nikita Singh
This study conducts a bibliometric analysis of 399 articles on green finance (GF) and ESG, identifying four thematic clusters: GF and sustainable development, environmental sustainability, green economy, and sustainable investment. It propo…
Peer-reviewedJournalJurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan2026#ESGDOI
Analyzing the Social Impact of ESG Programs Through the SDGs Framework and SROI Approach
Tyas Indrayanti, Ida Bagus Ketut Bayangkara
This study analyzes the social impact of ESG programs at PT Merdeka Copper Gold Tbk, an Indonesian mining company, using SROI and SDGs frameworks. Based on the 2024 Sustainability Report, it finds that the company allocated $5.6 million to …
Peer-reviewedJournalBusiness Strategy and the Environment2026#ESGDOI
Aligning Pay With Purpose: ESG-Linked Compensation and ESG Decoupling
Eliwa Y.
This paper examines ESG-linked executive compensation and the risk of 'ESG decoupling,' where pay incentives lead to superficial ESG compliance rather than genuine performance. It highlights the need for robust metric design to avoid greenw…
Peer-reviewed🌍 GlobalJournalInternational Journal of Energy Economics and Policy2022#ESGDOI
Disclosure of Environmental, Social, and Governance on Firm Performance Pre and Post Introduction of Integrated Reporting: Evidence from ASEAN Countries
Fernando K.
This study examines the relationship between ESG disclosure and firm performance in ASEAN countries before and after the introduction of integrated reporting. It suggests that integrated reporting may enhance ESG disclosure quality and posi…
Peer-reviewed🇺🇸 USAJournalManagement Decision2026#ESGDOI
Environmental, social and governance disclosures and value: financial incentives and performance in Fortune-500 firms
Tahtamoni T.
This study analyzes the impact of ESG disclosures on firm value among Fortune-500 firms. It investigates the relationship with financial incentives and performance, suggesting the strategic importance of ESG disclosure.
Peer-reviewedJournalBusiness Strategy and Development2023#ESGDOI
Sustainability reporting: Current state and challenges
Paridhi
This paper provides an overview of the current state and key challenges in sustainability reporting, emphasizing quality, comparability, and regulatory harmonization, with implications for companies and investors.
Peer-reviewedJournalFinancial and Credit Activity Problems of Theory and Practice2025#ESGDOI
MEDIA EXPOSURE AS A MODERATOR IN THE ESG-FIRM VALUE RELATIONSHIP
Aprilina V.
This paper examines how media exposure moderates the relationship between ESG performance and firm value. It focuses on the role of media in shaping investor perceptions of corporate ESG efforts.
Peer-reviewed🌍 GlobalJournalBorsa Istanbul Review2024#ESGDOI
The impact of non-financial disclosure on labor investment: International evidence
Pereira da Silva P.
This study examines how non-financial disclosure (e.g., CSR reporting) affects labor investment efficiency using international data. It finds that mandatory disclosure reduces both over- and under-investment in labor, improving capital allo…
Peer-reviewedJournalAustralasian Accounting Business and Finance Journal2023#ESGDOI
The Moderating Role of Policy Intervention on the Relationship of Environment, Social, and Governance (ESG) and Cost of Equity Capital: A Study in Basic Materials Companies in Asia
Hutagaol-Martowidjojo Y.
This paper examines the moderating role of policy intervention on the relationship between ESG and cost of equity capital among Asian basic materials companies. Findings suggest that policy intervention strengthens the financial benefits of…
Peer-reviewedJournalPlos One2023#ESGDOI
Which institutional investors can improve the level of corporate ESG information disclosure?
Wang J.
This paper examines which types of institutional investors are associated with higher levels of corporate ESG disclosure. It likely investigates whether long-term or ESG-focused investors drive better disclosure practices.
Peer-reviewedJournalCogent Business and Management2023#ESGDOI
A boost for performance or a sense of corporate social responsibility? A bibliometric analysis on sustainability reporting and firm performance research (2000-2022)
Nyantakyi G.
This bibliometric analysis examines the literature on sustainability reporting and firm performance from 2000 to 2022, identifying research trends and key themes.
Peer-reviewedJournalSustainability Switzerland2022#ESGDOI
Corporate Governance Mechanisms and ESG Reporting: Evidence from the Saudi Stock Market
Bamahros H.M.
This paper examines the relationship between corporate governance mechanisms and ESG reporting in the Saudi stock market, providing insights into how governance influences ESG disclosure in an emerging market context.
