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🌍 GlobalJournalEPRA International Journal of Economic and Business Review2026#ESGDOI
MAPPING THE NEXUS BETWEEN ESG AND INVESTOR SENTIMENT: A BIBLIOMETRIC AND THEMATIC ANALYSIS WITH A FUTURE RESEARCH AGENDA
Monika Agrawal, Prof. Swami Prasad Saxena, Devyani Mani
This paper conducts a bibliometric and thematic analysis of 152 articles linking ESG to investor sentiment. It identifies five conceptual themes—ESG impact on financial outcomes, rating disagreement and behavioral responses, risk management…
Peer-reviewedJournalWarmadewa Management and Business Journal2026#ESGDOI
Pengaruh Struktur Permodalan, Dewan Komisaris Independen, Dan Pengungkapan Kinerja ESG Terhadap Nilai Perusahaan Di Sektor Makanan Dan Minuman Di Bursa Efek Indonesia
Gede Aditya Putra Utaman, Ketut Tanti Kustina
This study analyzes the influence of capital structure, independent board of commissioners, and ESG performance disclosure on firm value of food and beverage companies listed on the Indonesia Stock Exchange (2022-2023). Using multiple linea…
Peer-reviewed🌍 GlobalJournalManagement & Sustainability: An Arab Review2026#ESGDOI
Educated to govern sustainably: female directors from reputable universities and ESG performance
Saiful Anwar, Wiwiek Dianawati, Ega Rusanti +2
This study examines the effect of female directors from reputable universities on ESG performance using panel data from 1,781 firms across multiple regions (2016–2023). Fixed-effects regressions show a significant positive impact, strongest…
Peer-reviewedJournalSustainability2026#ESGDOI
ESG Maturity and Firm Valuation in an Emerging Market: Evidence of Sectoral Heterogeneity
B. Maerdan, S. Zeinolla, L. Spankulova +2
This study analyzes the relationship between ESG maturity and market valuation (Tobin's Q) for 13 listed Kazakh firms from 2019-2024. Overall ESG score is not significantly related to valuation, but a positive significant association is fou…
Peer-reviewed🇺🇸 USAJournalSocial Science Research Network2026#ESGDOI
The Hidden Benefit of ESG
D. Solomon, Ido Baum, Rimona Palas +1
This paper provides causal evidence that higher ESG scores lead to fewer financial restatements, using the 2019 BRT Statement as an exogenous shock on 2,386 U.S. firms. The findings suggest ESG metrics signal financial integrity, supporting…
Peer-reviewed🌍 GlobalJournalReview of Behavioral Finance2026#ESGDOI
Relationship between funds’ ESG ratings and Lipper rankings
M. S. Goktan, Ekin Alakent
This paper investigates the impact of ESG ratings on mutual fund financial performance using Lipper rankings. Using ordered logistic regression on cross-sectional data from 2022, it finds that higher ESG ratings are associated with lower op…
Peer-reviewed🌍 GlobalJournalGolden Ratio of Auditing Research2026#ESGDOI
Do ESG Score and Cash Holding Drive Firm Value? Insights from Institutional Ownership in Indonesia
Reza Virly Alfriansyach, R. J. Arsjah
This study analyzes the impact of ESG scores and cash holdings on firm value using 91 Indonesian energy firms. Results show ESG scores do not significantly affect firm value, while cash holdings have a strong positive effect. Institutional …
Peer-reviewedCNJournalCorporate Social Responsibility and Environmental Management2026#ESGDOI
Do Financial Constraints Weaken the Stability Benefits of Sustainability Performance?
Ahmed Alwadeai, Zain Ul Abideen
This study examines the relationship between sustainability performance and financial stability in Chinese listed firms. It finds that sustainability performance improves financial stability, but these benefits are weakened when firms face …
Peer-reviewedJournalInternational Journal of Finance and Business Management2026#ESGDOI
Drivers of CSR Disclosure in Mining Sector: Liquidity, Green Index, or Profitability?
Samsinar, Haliah, Darmawati
This study examines how liquidity, green accounting (PROPER rating), and profitability influence CSR disclosure in Indonesian mining firms. Using panel data from 2019-2022, it finds profitability positively affects CSR disclosure, while liq…
Peer-reviewedJournalInternational Journal of Organizational Behavior and Policy2026#ESGDOI
The Effect of Environmental, Social, and Governance Performance on Firm Value with Proper Rating as A Moderating Variable
Yulius Jogi Christiawan, Ghea Ariaristy Junio, Regita Manurung
Using panel data from Indonesian listed firms (2019-2023), this study examines the effects of ESG performance and PROPER ratings on firm value. ESG alone has no significant impact, but the interaction term is significantly negative, indicat…
Peer-reviewedJournalCorporate Board: role, duties and composition2026#ESGDOI
How board diversity shapes corporate disclosure under varying institutional quality: The case of an emerging economy.
Thanh Nguyen Minh, Linh Ba Nguyen, Tien Thuy Thi Le +2
Using panel data from 152 non-financial listed firms in Vietnam (2014-2023), this study analyzes how board diversity affects corporate disclosure quality, including ESG disclosure. Results show that diversity negatively impacts disclosure i…
Peer-reviewed🇺🇸 USAJournalOperational Research2026#ESGDOI
Exploring the trade-offs between environmentally oriented policies and financial performance in U.S. banks: non-linear and heterogeneous effects
K. Kapetanakis, Christos Floros
This study examines the relationship between U.S. commercial banks' environmental performance (ESG Environmental Pillar score) and profitability (ROE) from 2005 to 2024 using a sample of 72 banks. Integrating linear, nonlinear, and distribu…
Peer-reviewed🌍 GlobalJournalJournal of Corporate Finance Research / Корпоративные Финансы | ISSN: 2073-04382026#ESGDOI
A Review of Recent Developments in ESG and Corporate Finance
Dongxing Jia, Ting-Ya Yang, Kai Wu
This review synthesizes ESG and corporate finance literature using a Value vs Values framework, finding that ESG's primary financial benefit is risk mitigation not alpha, while mandatory disclosure and stakeholder pressure are driving real …
Peer-reviewedJournalInvestment Management & Financial Innovations2026#ESGDOI
Do ESG practices enhance stock returns through firm fundamentals? Evidence from Indonesia
Tilawatil Ciseta Yoda, Tafdil Husni, Elvira Luthan +1
This study examines how ESG performance affects stock returns using data from Indonesian non-financial firms (2014-2023). ESG does not directly boost returns, but improves total factor productivity and ROA, which in turn enhance stock retur…
Peer-reviewedCNJournalInternational Theory and Practice in Humanities and Social Sciences2026#ESGDOI
Impact of Digital Finance on Environmental, Social and Governance (ESG) Performance of Chinese Listed Firms: The Mediating Role of Corporate Digital Transformation
Songyang Wu, R. Hashim
This study empirically examines the impact of digital finance on ESG performance of Chinese listed firms, using panel data from 2012-2022. It finds that digital finance significantly improves ESG performance, with corporate digital transfor…
Peer-reviewedJournalJournal of Accounting in Emerging Economies2026#ESGDOI
How intellectual capital transmits ESG benefits? A moderated mediation analysis of audit quality in ASEAN firms
Thi Hanh Dung Truong, Thanh Thuy Ngoc Tran, Thi Hong Minh Ho +5
This study examines the mediating role of intellectual capital in the ESG disclosure-financial performance relationship and the moderated mediation of audit quality, using panel data from 590 ASEAN listed firms (2014-2023). Results show ESG…
Peer-reviewedJournalJurnal ekonomi akuntansi dan manajemen2026#ESGDOI
Pengaruh Pengungkapan ESG terhadap Nilai Perusahaan dengan Komite Audit Independen sebagai Variabel Moderasi di Indonesia Perusahaan Publik Nonkeuangan
Urmila Amelia, Syarifah Zuhra, Muhammad Wafiq
This study examines the effect of ESG disclosure on firm value for 72 non-financial Indonesian listed firms over three years. ESG disclosure alone does not significantly affect firm value, but its interaction with an independent audit commi…
Peer-reviewedJournalECONOMICS, FINANCE AND MANAGEMENT REVIEW2026#ESGDOI
The Impact and Process of the ESG Peer Effect on Heavy-Polluting Companies' Green Innovation. Case of companies in the United Kingdom
Adel Necib, Mohamed Haddad Ben Mabrouk, Anis Jarboui
This study examines how the ESG peer effect influences green innovation in UK heavy-polluting firms. Using data from 2018-2024, it finds that higher average ESG scores among industry peers significantly increase target firms' green patent a…
Peer-reviewedJournalMathematical Modeling and Algorithm Application2026#ESGDOI
The Pathways Through Corporate Governance Mechanisms Influence Corporate ESG Performance
Ning Chen
This paper systematically examines theoretical pathways through which corporate governance influences ESG performance. Drawing on stakeholder theory and resource dependence theory, it analyzes direct pathways via equity structure, board gov…
Peer-reviewedJournalCEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis2026#ESGDOI
Pengaruh Kinerja Keuangan, Keberagaman Gender, dan Environmental, Social, and Governance (ESG) terhadap Nilai Perusahaan
Ilham Apta Triswanda, Zaenal Abidin
This study examines the impact of financial performance (ROA, EPS, firm size), gender diversity, and ESG disclosure on firm value for Indonesian LQ45 index companies (2021-2024). Using panel data regression, it finds that ROA and gender div…
