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🌍 GlobalJournalCorporate Social Responsibility and Environmental Management2026#ESGDOI
ESG
Ratings and Firms' Engagement in Global Innovation Ecosystems: Implications for Green Innovation Capacity
Miaomiao Tao, David Roubaud, Mingzhi Zhang +1
This study examines the link between ESG ratings and green innovation, finding that higher ESG ratings enhance green innovation by encouraging firms to integrate into global innovation networks. The effect is moderated by factors like suppl…
Peer-reviewedCNJournalAsia Pacific Economic and Management Review2026#ESGDOI
Research on the Evaluation of ESG Practice Effectiveness of Shanxi J Company
Shijie Sun
This paper evaluates the ESG practice effectiveness of Shanxi J Company, a major Chinese coal firm, using the entropy mutation series method. The company began ESG disclosure in 2024 and improved in its second report in 2025. Findings revea…
Peer-reviewedJournalRussian Journal of Management2026#ESGDOI
EVALUATION OF THE EFFECTIVENESS OF ESG STRATEGIES IN TRADITIONAL INDUSTRIES
Andzhela Mottaeva
This study evaluates the effectiveness of ESG strategies in traditional industries (energy, mining, metallurgy) using benchmarking and econometric analysis. Findings show that ESG effectiveness varies significantly across sectors and depend…
Peer-reviewedJournalUkrainian Journal of Applied Economics and Technology2026#ESGDOI
Use of esg principles in forming an organizational and economic platform for interaction between enterprises and stakeholders
O. Maslak, Tetyana Maslak
This paper examines the formation of an organizational and economic platform based on ESG principles to enhance enterprise-stakeholder interaction. It analyzes Ukrainian and international approaches, proposes a toolkit for assessing platfor…
Peer-reviewedJournalJournal of Policy and Development Studies2026#ESGDOI
Integration of ESG Practices: A framework for Sustainable Business Development for Consumer goods Sector in Tanzania
Beatrice Mkunde, Anthony Mzurikwao
This study investigates ESG integration in Tanzanian consumer goods firms, finding adoption is compliance-driven rather than strategic. Barriers include high costs, fragmented regulation, and limited expertise. It proposes a unified nationa…
Peer-reviewedCNJournalSustainability2026#Disclosure InfrastructureDOI
Exploring and Examining an Investor-Oriented ESG Intelligence Transformation Model: Insights from Chinese Analyst Reports
Hua Guo, Jiayao Hong
This study constructs an ESG intelligence transformation model for investor decision-making in China's capital market, based on information chain theory and intelligence transformation theory. Analyzing Chinese securities analyst reports, i…
Peer-reviewedCNJournalSustainability2026#ESGDOI
Does Green Productivity Drive ESG? Associational Evidence from Instrumental Variable and Panel Analyses
Meina Liu, Shuke Fu, Jiachao Peng +1
This paper empirically demonstrates a positive association between firm-level Green Total Factor Productivity (GTFP) and ESG performance using Chinese A-share listed companies from 2011 to 2022. Employing instrumental variable and panel ana…
Peer-reviewedCNJournalSustainability2026#ESGDOI
Top Management Teams’ Environmental Attention and ESG Rating Divergence: Evidence from China
Yishi Qiu, Susheng Wang
This study examines whether top management team (TMT) environmental attention mitigates ESG rating divergence. Using Chinese A-share non-financial firms from 2015 to 2023, textual analysis and high-dimensional fixed-effects regressions show…
Peer-reviewedJournalJurnal Manajemen dan Akuntansi Medan2026#ESGDOI
Sustainability Performance and Financial Performance Relationship: The Moderating Effect of CEO Tenure
Anita Anita, Khelly Khelly
This study examines whether CEO tenure moderates the relationship between sustainability performance and financial performance for Indonesian listed firms. Sustainability performance is measured by GRI-aligned disclosure, financial performa…
Peer-reviewedJournalAl-bank: Journal of Islamic Banking and Finance2026#Transition FinanceDOI
Praktik Green Financing pada Bank Pembiayaan Rakyat Syariah: Pendekatan Sustainability Accounting Standards Board
Elfadhli, Revi Gampito, Sri Madona Candra +6
This study examines green financing practices in Islamic rural banks in West Sumatra using the SASB index. Environmental initiatives exist but are informal and lack systematic documentation. Social dimension shows strong commitment to emplo…
Peer-reviewed🇪🇺 EuropeJournalEconomic Research-Ekonomska Istraživanja2026#ESGDOI
Double materiality as a key concept in Sustainability Reports
V. Roška
This paper examines the concept of double materiality introduced by the EU CSRD, combining a literature review with a survey of 210 Croatian entrepreneurs. It confirms that a balanced business model incorporating ESG aspects contributes to …
Peer-reviewed🌍 GlobalJournalТеория и практика общественного развития2026#Disclosure InfrastructureDOI
Practical Aspects of Preparing Sustainability Reports by Power Generation Companies
Anton V. Kozhokar
This study analyzes the practical aspects of preparing sustainability reports in Russian and foreign power generation companies. It examines how firms navigate international standards (GRI, IFRS-ISSB) and emerging national standards, provid…
Peer-reviewedJournalSustainable Development2026#Scope 3DOI
Shaping the Future of Environmental Sustainability in
SMEs
: A Hybrid
NGT
and Grey
AHP
Approach
A. Chakraborty, D. Ranjan, M. Singh
This study develops a GRI-compliant environmental reporting framework for Indian manufacturing SMEs using Modified NGT and Grey AHP. It creates a materiality matrix for environmental challenges and emphasizes ESG reporting, especially Scope…
Peer-reviewed🌍 GlobalJournalJournal of Building Survey, Appraisal & Valuation2026#ESGDOI
Sustainability in commercial property valuation: From theory to implementation
Charles Golding
This paper analyzes the practical integration of sustainability into commercial property valuation. It discusses challenges amid mature ESG frameworks and economic uncertainty, offering a contemporary view on asset-level assessment.
Peer-reviewedJournalJournal of Modelling in Management2026#ESGDOI
Systematic review analysis through an overview applying methodologies text mining and coding: big data analytics for sustainability accounting
Wahid Winarto, Syaiful Ali
A systematic review of 70 peer-reviewed articles (2017-2024) identifies five thematic clusters in integrating big data analytics into sustainability accounting: supply chain & circular economy, AI-enabled practices, climate change & standar…
Peer-reviewed🌍 GlobalJournalSustainable Development2026#ESGDOI
The Impact of Sustainability Uncertainty on Financial Development
Hassan Alalmaee
This study analyzes the impact of sustainability-related uncertainty on financial development using the ESG-Based Sustainability Uncertainty Index (ESGUI) across 25 countries from 2003-2021. Fixed-effects and IV estimations reveal a signifi…
Peer-reviewed🇪🇺 EuropeJournalJournal of Governance and Regulation2026#Disclosure InfrastructureDOI
Sustainability reports, corporate governance, and organizational units
Árni Claessen, Throstur Olaf Sigurjonsson, Stefan Wendt
Based on document analysis of sustainability reports from ten leading Icelandic firms and interviews with company representatives, this study finds that current governance disclosures cover only 20-30% of ESRS minimum requirements. Key chal…
Peer-reviewed🌍 GlobalJournalFrontiers in Sustainability2026#ESGDOI
Environmental, social, and governance sustainability: an AI-centric approach driving data standardization and automation
A. Telukdarie, M. Nyathi, R. J. Fabchi
This paper proposes an AI-centric framework using NLP and centralized data management to standardize ESG reporting and combat greenwashing. A DistilRoBERTa model fine-tuned on sustainability reports from 440 firms in South Africa and India …
Peer-reviewedJournalScientific Journal of Reflection2026#Disclosure InfrastructureDOI
Peran Sustainability Accounting dalam Meningkatkan Transparansi dan Kinerja Keberlanjutan Perusahaan
Veronica Tania Manirili, Giska Audia Fatima Ina, Janete Firdaus Adele Djawa +1
This qualitative literature review examines how sustainability accounting frameworks (GRI, ISSB) enhance transparency and sustainability performance. It finds that structured ESG disclosures improve stakeholder assessment and help firms eva…
Peer-reviewed🌍 GlobalJournalSustainability Accounting, Management and Policy Journal2026#Disclosure InfrastructureDOI
Firms largely ignore uncertainty when disclosing greenhouse gas emissions in their annual reporting
C. Dineen, R. Lupton, S. Allen
This study examines how firms disclose uncertainty in greenhouse gas (GHG) emissions. Analyzing 2,636 sustainability reports, it finds that 97.6% of firms reporting emissions provide only single-value estimates, with fewer than 1% quantifyi…