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🌍 GlobalJournalInternational Journal of Education, Business and Economics Research2026#ESGDOI
THE IMPACT OF ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) DISCLOSURE ON THE FINANCIAL PERFORMANCE OF COMMERCIAL BANKS: EMPIRICAL EVIDENCE IN ASEAN+3
Nguyen Minh Hieu, Luong Dac Duc, Nguyen Tra Giang +2
This study empirically examines the impact of ESG disclosure on the financial performance (ROA, ROE) of commercial banks in the ASEAN+3 region from 2015 to 2024. Using a self-constructed ESG disclosure index based on GRI standards and Bayes…
Peer-reviewed🌍 GlobalJournalJEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)2026#ESGDOI
Pengaruh Environmental, Social And Governance (Esg) Disclosure dan Firm Size Terhadap Kinerja Perusahaan (Studi pada Perusahaan Sektor Energi yang Terdaftar di BEI Periode 2021-2024)
Desti Faradila, M. Sidik, Sri Astuti
This study analyzes the impact of ESG disclosure and firm size on the performance (Tobin's Q) of 24 energy sector companies listed on the Indonesia Stock Exchange from 2021 to 2024. Using panel data regression, it finds that social disclosu…
Peer-reviewedJournalInternational Journal of Analysis and Applications2026#ESGDOI
Accounting Conservatism and ESG Disclosure: Empirical Research in Vietnamese Listed Firms
Ngoc Pham Thi Bich, Trong Vu Quang, Giang Nguyen Minh +1
This study examines the impact of accounting conservatism on ESG disclosure levels among Vietnamese listed non-financial firms. Using a panel dataset of 1,116 firm-year observations from 2018 to 2024, it finds that firms with higher account…
Peer-reviewedJournalCorporate Social Responsibility and Environmental Management2026#ESGDOI
Green
AI
Adoption and
ESG
Disclosure Quality: The Role of Audit Committee Gender Diversity
F. Rauf
This study examines the impact of Green AI adoption on ESG disclosure quality, focusing on the moderating role of audit committee gender diversity. Using a dynamic capabilities perspective, it finds that Green AI improves disclosure quality…
Peer-reviewedJournalJournal of Hunan University Natural Sciences2026#ESGDOI
ESG DISCLOSURE, CORPORATE GOVERNANCE, AND FIRM VALUE: EVIDENCE FROM LISTED COMPANIES
M. Awaluddin
This study examines the impact of ESG disclosure and corporate governance on firm value for listed companies. Using panel data, it finds that ESG disclosure positively affects firm value (Tobin's Q), and that governance quality strengthens …
Peer-reviewed🌍 GlobalJournalIndonesian Journal of Sustainability Accounting and Management2026#ESGDOI
Determinants of Sustainability Disclosure: A Comparative Panel Analysis of Emerging and World Markets
Ibrahim Sakin, Z. Turk
This study analyzes determinants of sustainability disclosure using a panel of 85 DJSI-listed firms from emerging and world markets (2016-2022). It finds that in emerging markets, governance mechanisms have limited explanatory power, while …
Peer-reviewedJournalOwner2026#ESGDOI
Peran Sustainability Reporting dalam Hubungan Profitabilitas dengan Nilai Perusahaan Sektor Consumer Non-Cyclical
Virginia Yuli Pratama, J. Prasetio
This study examines the moderating role of sustainability reporting on the relationship between profitability and firm value in the Indonesian consumer non-cyclical sector. Using 68 observations from 2022-2024, hierarchical regression analy…
Peer-reviewedCNJournalBusiness Strategy and the Environment2026#ESGDOI
CEO Risk Orientation and Environmental Sustainability Disclosure: Managerial Discretion, Institutional Constraints, and Strategic Transparency
Muhammad Jameel Hussain, R. Zahid, Yang Qian +1
This study examines how CEO risk orientation affects environmental sustainability disclosure using 37,779 firm-year observations of Chinese listed firms from 2009-2023. Risk-averse CEOs disclose less environmental information, and greater d…
Peer-reviewed🌍 GlobalJournalJournal of economic surveys (Print)2026#ESGDOI
Charting the Green Frontier: Insights From Over Two Decades of Research on Bank Sustainability Disclosure
Ilenia Fraccalvieri, Nicola Raimo, Vitiana L’Abate +2
This systematic literature review analyzes 150 empirical articles (2004-2025) on sustainability disclosure in banking. It classifies disclosure into five typologies and identifies ten key drivers (e.g., bank characteristics, governance, ins…
Peer-reviewedJournalInternational Conference on Soft Computing and Software Engineering2026#ESGDOI
Leveraging Green ERP Application for Sustainability Management and ESG Reporting: A Systematic Literature Review
Janani Uthpala, Mishara Wickramasinghe, Ayona Fernando +1
This systematic review of 33 studies examines how Green ERP systems support carbon accounting, green supply chain integration, and ESG performance measurement. Findings highlight improved data transparency and automated reporting, but also …
Peer-reviewed🌍 GlobalJournalProceedings of The International Conference on Advanced Research in Management, Business and Finance2026#ESGDOI
A Review of Sustainable Development Practices in Malaysia’s Real Estate Sector
K. Wong, Assoc. Prof. Dr. Rashad Yazdanifard
This review examines challenges in Malaysia's real estate sector for achieving net-zero by 2050, focusing on ESG compliance, green building certifications, and stakeholder engagement. It identifies barriers such as profit-driven models and …
Peer-reviewed🌍 GlobalJournalCANTING: Indonesian Community Development and Social Investment Journal2026#ESGDOI
Laporan Indonesia Social Investment Forum 2025: Melampaui Batasan Sosial, Membangun Masa Depan Berkelanjutan dengan Inovasi dan Kolaborasi
Ivanovich, Iqri Sulizar
This report synthesizes transformative strategies from ISIF 2025 to accelerate Indonesia's SDG progress. It emphasizes integrating ESG frameworks and double materiality to mitigate climate risks, applying ToC, LFA, and SROI for closure-by-d…
Peer-reviewedJournalBusiness Ethics, the Environment & Responsibility2026#ESGDOI
ESG and Firm Performance: A Configuration Perspective
Gang Ren, Peishu Peng, Yan Li
Applying qualitative comparative analysis and machine learning, this study examines the ESG-performance link from a resource-based view. Results show high ESG performance combined with high independent directors and R&D investment enhances …
Peer-reviewed🌍 GlobalJournalFrontiers in Environmental Science2026#ESGDOI
Climate policy synergy: a tripartite evolutionary game analysis of ESG compliance and tax incentives on corporate carbon governance
Zhisheng Qin, Ying-Jun Lin, Shaojun Liu
This paper uses a tripartite evolutionary game model to analyze how tax incentives affect corporate carbon emission reduction under ESG compliance management. By integrating ISO 37301 compliance frameworks and OECD carbon pricing benchmarks…
PreprintCrossref2025#ESGDOI
Covid-19 Crisis and Sustainability Reporting of ESG in Jordanian Banking Industry
Esraa Esam Alharasis
This study analyzes the impact of COVID-19 on ESG reporting in 16 Jordanian banks from 2010-2024 using a modified ESG disclosure index. Results show that banks with higher ESG scores performed better during the pandemic, demonstrating crisi…
PreprintCrossref2025#ESGDOI
Digital Sustainability and Corporate Digital Responsibility in ESG Adoption
Tarek Ben Noamene
This study examines Tunisian investor perspectives on digital technologies (AI, blockchain, big data) for ESG integration within the Corporate Digital Responsibility framework. Investors are optimistic but concerned about data accuracy, reg…
Preprint🌍 GlobalEvidence Based Library and Information Practice2025#ESGDOI
Uneven Sustainability in Academic Publishing: A Call for Transparency and Collaboration
Lili Luo
This paper assesses academic publishers' sustainability practices using a Green Audit Template. UK and EU publishers show higher disclosure due to mandatory ESG reporting, while North American practices vary. Progress includes net-zero pled…
PreprintПрогрессивная экономика2025#ESGDOI
HUMAN CAPITAL DISCLOSURE IN MONGOLIAN JOINT-STOCK COMPANIES
O. Luvsandash, E. Munkhdalai, O. Gotov +1
This study evaluates human capital disclosure transparency and quality in Mongolian listed companies. Analyzing annual reports from 2017-2022 across 23 firms using 20 indicators, it finds that while employee headcount (59.4%) and demographi…
PreprintNMIMS Management Review2025#ESGDOI
Are Companies Walking the Talk on Diversity and Inclusion? A Holistic Examination of Human Capital Disclosure Practices
Shashank Gupta, Rachana Jaiswal
This study examines human capital disclosure (HCD) practices among NIFTY 100 ESG index companies in India using the GRI-G4 framework. A multidimensional HCD index measuring employment, health and safety, training, diversity, and human right…
PreprintInstitutions and Development Research Journal2026#ESGDOI
Environmental, Social and Governance Performance and Cash-Flow Reporting Quality in Firms in Nigeria
Aishatu Usman Muhammad, Celestine Izunna Ekweozor
This study investigates the impact of ESG performance on cash flow reporting quality for listed consumer goods firms in Nigeria (2015-2024). Overall ESG and the environmental pillar show no significant effect, but social and governance pill…
