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🇪🇺 EuropeJournalCorporate Social Responsibility and Environmental Management2026#ESGDOI
Beyond the Badge: Do Sustainable Business Certifications Reflect Employees' Workplace Experiences? Evidence From Employee‐Reported Workplace Evaluations
Malte Bau, Sumaya Islam, Michael Wunsch
Comparing 172 certified firms (B Corp, EconGood) with 20,026 non-certified firms using kununu employee reviews, the study finds certified firms are rated better by employees, yet certification scores show no association with employee evalua…
Peer-reviewedJournalFormosa Journal of Applied Sciences2026#ESGDOI
The Effect of ESG Disclosure and Debt Covenant on Company Size with Profitability as a Moderation Variable in Energy Sector Companies on the Indonesia Stock Exchange for the 2021–2025 Period
Ryan Hendrico Wijaya, Dyah Mieta Setyawati
Using panel regression on 15 Indonesian energy firms (2021–2025), this study examines how ESG disclosure and debt covenants affect firm size, with profitability as a moderator. ESG disclosure positively affects firm size and profitability m…
Peer-reviewedJournalBanks and Bank Systems2026#ESGDOI
Perceived ESG disclosure and credit decision-making orientation: The mediating role of intention to use sustainability information in an emerging market
Dang Phuong, Bùi Thị Thu Loan, Huong Quynh Doan +1
Surveying 235 credit officers at 32 Vietnamese commercial banks and analyzing via PLS-SEM, the study finds ESG disclosure levels do not directly affect credit decision-making orientation. Instead, the intention to use sustainability informa…
DatasetMendeley Data2026#ESGDOI
Twin Transformations in Vietnamese Commercial Banks: ESG Disclosure, NPL Persistence, and Nonlinear Profitability Effects of Digitalization
Ngô Hoàng Khánh Duy
Using a strongly balanced panel of 27 Vietnamese joint-stock commercial banks from 2016–2025 (270 bank-years), this study examines ESG disclosure scores, a digitalization index, NPL persistence, and profitability (ROA). It tests nonlinear e…
Peer-reviewed🇨🇳 ChinaJournalScientific Journal of Economics and Management Research2026#ESGDOI
The Impact of ESG Disclosure on Brand Value: Evidence from Global Public Firms
Zhixian Li
Using panel data on 32 top global brands (2022-2024), this study tests the link between ESG disclosure scores (LSEG) and brand value (Brand Finance). The composite ESG score showed no significant association, but the governance pillar was p…
🇪🇺 EuropeJournal2026#ESGDOI
Innovation for Sustainability? Linking R&D to ESG Performance Through Disclosure Analysis
Asma Mechta, Zsuzsanna Széles, Ágnes Siklósi
This study examines how R&D investment shapes firms' ESG performance via a systematic review and qualitative content analysis of Tesco's 2022-2024 annual reports. R&D positively drives environmental performance through low-carbon technologi…
🇨🇳 ChinaJournalInternational Journal of Financial Studies2026#ESGDOI
When the Measure Is Contested: ESG Rating Divergence, Corporate Financial Reporting Behaviour, and the Validity of the Evidence Base—A Systematic Literature Review
Zhelun Zhu, Jiacheng Liu, Ye Yuan
A PRISMA 2020 systematic review of 55 studies linking ESG rating imperfections to financial reporting, disclosure, and audit outcomes. More studies estimate reporting's effect on divergence than the reverse, and separating disclosure quanti…
Peer-reviewedJournal2026#ESGDOI
FUDMA Journal of Politics and International Affairs (FUJOPIA) Digital Transformation and Sustainability (ESG Reporting) in New Public Sector Management
O E Tyokase, J O Odia
This paper examines digital transformation and ESG reporting within New Public Sector Management. Without an abstract, specifics remain unclear, but it likely addresses how public organizations embed sustainability disclosure into governanc…
Peer-reviewedJournalAcademy of Practical Business Administraion2026#ESGDOI
ESG Disclosure and Audit Quality: A Comparison of the Association Between ESG Ratings and Sustainability Reports with Audit Quality
Jeonghwa Cha, Se-Young Bae
This study compares how two forms of ESG information—ESG ratings and sustainability reports—associate with audit quality. It suggests that external ratings and firms' own disclosures may link to audit quality differently, raising questions …
JournalEnvironmental Science and Pollution Research2022#ESGDOI
Firm characteristics, governance mechanisms, and ESG disclosure: how caring about sustainable concerns?
Khalid F.
An empirical study examining how firm characteristics and governance mechanisms shape ESG disclosure. It suggests board composition, ownership structure, and related governance factors influence firms' sustainability orientation and disclos…
Peer-reviewedJournalIconic research and engineering journals2026#ESGDOI
Developing an Integrated Risk Governance Framework for Saudi Holding Companies in Support of Vision 2030
Essam Ali Hassan Abdelaal
This review examines risk governance challenges facing Saudi holding companies under Vision 2030, arguing that subsidiary-level risk registers fail to capture group-wide risk concentration, contagion, and correlated exposures. It proposes a…
Peer-reviewed🌍 GlobalJournalJournal of Ethics and ESG2026#ESGDOI
Does ESG Transparency Improve Financial Performance? Evidence from an Emerging Market
Daifa Fatmasari, A. Juanda, Agung Prasetyo Nugroho Wicaksono
This study quantitatively examines how ESG disclosure affects financial performance among Indonesian non-financial listed firms. ESG disclosure shows a negative association with ROA (short-term cost pressure) but positive, significant effec…
Peer-reviewed🌍 GlobalJournalKASU Journal of Accounting Research and Practice2026#ESGDOI
EFFECT OF FIRM SIZE AND PROFITABILITY ON SUSTAINABILITY REPORTING OF LISTED INDUSTRIAL GOODS FIRMS IN NIGERIA
Muhammad Ishaq Khamees, Musa Umar, Haruna Dadda'u +1
Using 2015–2024 data from ten listed Nigerian industrial goods firms, this study examines how firm size, leverage, profitability, age, and growth affect sustainability disclosure. Larger, older, profitable, and leveraged firms disclose more…
Peer-reviewed🌍 GlobalJournalKASU Journal of Accounting Research and Practice2026#ESGDOI
BOARD INDEPENDENCE AND SUSTAINABILITY DISCLOSURE OF LISTED MANUFACTURING FIRMS IN NIGERIA: MODERATING ROLE OF FIRM AGE
Sherifat Abdulazeez, L. Mustapha, S. E. Agbi +1
This study examines how board independence affects sustainability disclosure among 16 listed Nigerian manufacturing firms (2013–2023), and how firm age moderates this relationship. Board independence negatively and significantly affects dis…
Peer-reviewedJournalJurnal Inovasi Global2026#ESGDOI
Pengaruh Pengungkapan Sustainability Report terhadap Perusahaan (Studi Empiris pada Perusahaan Sektor Pertambangan yang Terdaftar Bursa Efek Indonesia Periode 2021-2024)
Maya Rani Siahaan, Muhammad Zaini
Using panel regression on 63 Indonesian-listed mining firms (112 observations, 2021-2024), this study tests how the economic, environmental, and social dimensions of sustainability reporting affect firm value. Environmental disclosure shows…
Peer-reviewedJournalZenodo (CERN European Organization for Nuclear Research)2026#ESGDOI
SUSTAINABLE REPORTING AND FINANCIAL PERFORMANCE OF LISTED FIRMS IN NIGERIA
Magdalene Williams, Ngbomowa Moses (Ph.D.) Jonah
This study examines how environmental disclosure (EDI) and social sustainability reporting (SSR) affect ROA and ROE of listed Nigerian firms using ex-post facto design and multiple regression. EDI and SSR jointly show significant positive e…
Peer-reviewed🇪🇺 EuropeJournalEconomics and Environment2026#ESGDOI
Challenges of sustainability reporting in SMEs – a bibliometric analysis
Paulina Grabowska
A bibliometric analysis of 532 publications on SME sustainability reporting from Scopus and Web of Science. It identifies eight thematic clusters and four future research directions: reporting technologies, rising stakeholder expectations, …
Peer-reviewed🌍 GlobalJournalSustainability2026#ESGDOI
Determinants of ESG Disclosure Quality in an Emerging Market: The Role of Firm and Governance Characteristics
Kieran Edmond James, Sheikh Ali Tanzil, Mauizah Mozma
Using 2016–2024 panel data and content analysis of annual reports from South Pacific Stock Exchange (SPX) listed firms, this study examines determinants of ESG disclosure quality (not quantity) via PLS-SEM. Firm size, industry sector, and b…
Peer-reviewedJournalمجلة الدراسات التجارية المعاصرة2026#ESGDOI
CEO Tenure and ESG Disclosure Performance: An Analysis of Saudi-Listed Firms
Faisal Ayid Alroqy
An empirical study examining how CEO tenure affects ESG disclosure performance among Saudi-listed firms. It analyzes a governance attribute as a determinant of disclosure quality and quantity, contributing evidence on ESG disclosure drivers…
PreprintResearch Square2026#ESGDOI
Assurance and ESG rating divergence limit the informational value of sustainability disclosure mandates
Ramyashree M S, Sahanashree N
This paper argues that weak third-party assurance and persistent divergence among ESG rating agencies undermine the informational value of mandatory sustainability disclosure. It suggests that disclosure mandates alone cannot guarantee deci…
