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-reviewedJournalJurnal QOSIM Jurnal Pendidikan Sosial & Humaniora2026#ESGDOI
ESG Disclosure, Institutional Ownership, and Firm Value: The Moderating Role of Firm Size in Indonesian Energy Companies
Ike Indrianti Priyono, Harmono, Diyah Sukanti Cahyaningsih +2
This study examines the effects of ESG disclosure and institutional ownership on firm value in Indonesian energy companies. Using data from 20 firms (2022-2025), it finds that ESG disclosure has no significant effect, while institutional ow…
🌍 GlobalJournalAdministrative Sciences2026#ESGDOI
Correction: Fagerland and Bleveans (2025). Strategic Corporate Diversity Responsibility (CDR) as a Catalyst for Sustainable Governance: Integrating Equity, Climate Resilience, and Renewable Energy in the IMSD Framework. Administrative Sciences, 15(6), 213
Benja Fagerland, Lincoln Bleveans
This is a correction notice to a previously published article. The original paper proposed a framework where corporate diversity responsibility (CDR) acts as a catalyst for sustainable governance, integrating equity, climate resilience, and…
PreprintZenodo2026#ESGDOI
SUSTENTABILIDADE EMPRESARIAL E ESG: DESAFIOS ADMINISTRATIVOS NA CONSTRUÇÃO DE ORGANIZAÇÕES SOCIALMENTE RESPONSÁVEIS
Oestreicher, Thomé Bayma, Leal, Rubens Savaris, Arruda, Fabio Antonio da Silva +6
This paper analyzes administrative challenges in integrating ESG factors into corporate strategy, based on literature review and Brazilian corporate examples (Vale, Suzano, Itaú Unibanco). It identifies barriers such as cultural resistance,…
Peer-reviewedJournalSustainable Development2025#ESGDOI
Environmental, Social, and Governance (ESG) Reporting and Missing (M) Scores in the Industry 5.0 Era: Broadening Firms' and Investors' Decisions to Achieve Sustainable Development Goals
Yadav S.
This paper examines ESG reporting and missing (M) scores in the Industry 5.0 era, aiming to broaden firms' and investors' decisions to achieve the Sustainable Development Goals (SDGs). It analyzes the impact of missing ESG information on in…
Peer-reviewedJournalJournal of Business and Socio Economic Development2022#ESGDOI
Ownership structure and environmental, social and governance performance disclosure: the moderating role of the board independence
Al Amosh H.
This paper examines how ownership structure influences ESG performance disclosure and how board independence moderates this relationship. It provides empirical insights into the interplay between corporate governance and ESG reporting, offe…
Peer-reviewedJournalJournal of Environmental and Earth Sciences2025#ESGDOI
Impact of Environmental, Social and Governance Practices Disclosure in Promoting Sustainability and Financial Performance: Evidence from Saudi Stock Exchange-Listed Companies
Shalhoob H.
This paper empirically examines the impact of ESG disclosure on sustainability and financial performance among Saudi-listed companies. It suggests that ESG practices may positively influence both sustainability and financial outcomes, thoug…
Peer-reviewedJournalEnvironment Development and Sustainability2024#ESGDOI
Environmental-, social-, and governance-related factors for business investment and sustainability: a scientometric review of global trends
Ahmad H.
This paper provides a scientometric review of global research trends on ESG factors in business investment and sustainability. It identifies growth patterns, key themes, and influential works, offering a comprehensive overview of the ESG in…
Peer-reviewedJournalInvestment Management and Financial Innovations2024#ESGDOI
Does ESG disclosure enhance firm performance during COVID-19? Evidence from Nifty 500 firms
Bai G.V.
This paper empirically examines the relationship between ESG disclosure and firm performance during the COVID-19 pandemic, using a sample of Nifty 500 firms in India. It investigates whether ESG disclosure contributes to corporate resilienc…
Peer-reviewedCNJournalInternational Journal of Managerial Finance2026#ESGDOI
Governance matters: evidence from ESG performance and stock misvaluation in China
Feng Q.
This paper empirically examines the relationship between ESG performance and stock misvaluation in Chinese firms, focusing on the role of governance quality. It finds that better ESG scores are associated with reduced mispricing, highlighti…
Peer-reviewedJournalCentral European Management Journal2025#ESGDOI
Does corporate governance affect the environmental, social and governance disclosure? A cross-country study
Mkadmi J.E.
This paper empirically examines how corporate governance quality affects ESG disclosure across multiple countries. It reveals the relationship between governance indicators and ESG disclosure, suggesting that institutional differences moder…
Peer-reviewedJournalSustainable Development2025#ESGDOI
Corporate Governance and Cost of Debt: Mediating Role of Environmental, Social, and Governance Disclosure
Liu J.
This paper empirically examines how corporate governance affects the cost of debt, focusing on the mediating role of ESG disclosure. It tests whether ESG disclosure reduces information asymmetry and influences financing costs.
Peer-reviewedJournalSustainable Development2025#ESGDOI
Environmental, social and governance (ESG) disclosure and firm performance: Moderating role of board gender diversity and sustainability committee
Alodat A.Y.
This study examines the impact of ESG disclosure on firm performance and whether board gender diversity and sustainability committees moderate this relationship. Empirical findings suggest that the positive effect of ESG disclosure on perfo…
Peer-reviewedJournalJournal of World Energy Law and Business2022#ESGDOI
The clash of 'E' and 'S' of ESG: Just transition on the path to net zero and the implications for sustainable corporate governance and finance
Gozlugol A.A.
This paper examines the tension between the environmental (E) and social (S) pillars of ESG in the context of net-zero transitions, arguing for integrating just transition principles into corporate governance and finance. It offers implicat…
Peer-reviewedJournalJurnal Akuntansi2026#ESGDOI
ESG Transparency, Carbon Accounting, And Equity Cost: Financial Statement Integrity Moderation
Amanda Berneta Batulangi, Fera Damayanti, Juanda Astarani
This study analyzes the impact of ESG disclosure and carbon accounting on the cost of equity, with financial statement integrity as a moderator, using panel data from 33 Indonesian consumer non-cyclical companies (132 observations) from 202…
Peer-reviewedJournalFrontiers in Sustainability2026#ESGDOI
From principles to practice: BRSR-GRI interoperability and social disclosure quality in the Indian infrastructure industry
S. Bhowmick, A. Mahindrakar
This study compares GRI and BRSR social disclosures in the Indian infrastructure industry, analyzing five companies' FY2024-25 reports via content analysis and a Social Coverage Index. Findings show consistent self-reflective disclosures (e…
Peer-reviewedJournalJournal of Governance, Taxation and Auditing2026#ESGDOI
The Role of Assurance in Sustainability Reports: A Systematic Literature Review
Agung Dinarjito
This systematic review shows that sustainability report assurance has evolved from a symbolic practice to an institutionalized governance tool. Assurance enhances report quality and credibility, boosting stakeholder trust and accountability…
Peer-reviewedJournalJurnal Budi Pekerti Agama Islam2026#ESGDOI
Risiko ESG sebagai Prasyarat Ketahanan Organisasi: Kajian Pustaka atas Ancaman Lingkungan, Sosial, dan Tata Kelola Korporat
Zuwaibatul Aslamiyah, Nur Faizah
This review integrates ESG risks (climate change, worker welfare, corruption) with organizational resilience using stakeholder, dynamic capability, and legitimacy theories. It finds environmental risk affects operational stability and cost …
Peer-reviewedJournalInternational Journal of Applied Business and International Management2026#ESGDOI
Does ESG Integration Improve Islamic Bank Performance? Evidence from Indonesian Islamic Banking
Nana Nawasiah, S. Ambarwati, Tri Astuti +2
This study develops a Shariah-based ESG index and analyzes its association with the performance of Indonesian Islamic banks. Using content analysis of annual and sustainability reports from 2021-2024, the authors find a negative correlation…
Peer-reviewedJournalJurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah2026#ESGDOI
Beyond Profit: The Role of ESG Disclosure in Enhancing Financial Performance of Bank Syariah Indonesia
Mohammad Hatta Fahamsyah, Muhammad Najamuddin Dwi Miharja, Stevanus Willyam Adi Setiawan
This study analyzes the impact of ESG disclosure on financial performance (ROA, ROE) of Indonesian Islamic commercial banks from 2020-2025 using panel data regression. Environmental, social, and governance disclosures each positively affect…
Peer-reviewedJournalInternational Journal of Environmental, Sustainability, and Social Science2026#ESGDOI
Sustainability Reporting Analysis at PT Minna Padi Investama Sekuritas TBK Based on the Perspective of Scientific Literature and Sustainable Finance Regulations in Indonesia
Ni Komang Ari Krisnawati
This study analyzes the 2024 Sustainability Report of PT Minna Padi Investama Sekuritas Tbk, an Indonesian securities company, against POJK No. 51/POJK.03/2017 and GRI Standards 2021. The report structure complies with regulations, but disc…
