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.
🌍 GlobalDatasetBorealis2026#ESGDOI
Linking the United Nations Sustainable Development Goals to Local Content in the Annual Integrated Reporting of Oil and Gas Companies: A Directed Qualitative Content Analysis of 210 Reports across Seven Regions, 2015-2024
Zeyad Al Muhtaseb
This dataset presents a directed qualitative content analysis of how oil and gas companies link the UN Sustainable Development Goals (SDGs) to local content in their annual integrated reports. Using nine trilingual keyword dictionaries, 210…
Peer-reviewedJournalAs-Syirkah Islamic Economic & Financial Journal2026#ESGDOI
Pengaruh Sustainability Report terhadap Kinerja Keuangan Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2021–2025
Rachmaudina Digna Fadhilah, Elsa Imelda
This study examines the effect of sustainability report disclosure (economic, environmental, social dimensions) on financial performance (ROA) of 27 Indonesian banks listed on the IDX from 2021-2025 using panel data regression. Results show…
Peer-reviewedJournalShirkah Journal of Economics and Business2026#ESGDOI
Do Sustainability Practices Create Value? Evidence from Green Banking, Islamic Social Reporting, and Profitability in Indonesian Islamic Banks
Fathihani Fathihani, Putri Wahyuni, Maria Lusiana Yulianti +2
This study examines how green banking and Islamic Social Reporting (ISR) affect firm value in 14 Indonesian Islamic banks from 2020-2024. Findings show both practices positively impact firm value, with profitability strengthening these effe…
Peer-reviewed🇪🇺 EuropeJournalHumanitas Zarządzanie.2026#ESGDOI
Model of managerial decision-making in mining operations within the framework of sustainability reporting obligations and the methane emission reduction regulation
Piotr Jarek, Tomasz Lemański, Natalia Rojewska
This paper examines how EU Methane Regulation (2024/1787) and CSRD/CSDDD transform mine middle management from hazard control to operational ESG management. It identifies a structural safety-environment trade-off and regulatory uncertainty,…
Peer-reviewedJournalJurnal Ekonomi Bisnis dan Manajemen2026#ESGDOI
Pengaruh Sustainability Report, Likuiditas, Efisiensi Operasional terhadap Kinerja Keuangan Perusahaan Tambang Sektor Energi di BEI
Doni Setyawan, Teti Anggita Safitri
This study analyzes the effect of sustainability report, liquidity, and operational efficiency on financial performance (ROA) of 15 energy sector mining companies listed on the Indonesia Stock Exchange from 2022-2024. Using panel data regre…
Peer-reviewedJournalCorporate Governance Insight2026#ESGDOI
Bearing of Financial Prudence, Solvency, and Sustainability for SDG Reporting: Evidence From Top 100 Listed Indian Companies
Shweta Jain Goel, Neelam Jhawar
This study analyzes determinants of SDG reporting among top 100 Indian listed firms. It finds market capitalization positively predicts SDG reporting, while profitability and liquidity do not. Results suggest external stakeholder pressure, …
Peer-reviewed🌍 GlobalJournalOeconomia Copernicana2026#ESGDOI
Sustainability and financial performance among SDG-reporting fishing and farming firms: Evidence from quantile and Bayesian analysis
Mirela Cristea, Raluca Drăcea, Ina Nimerenco +1
This study examines the relationship between ESG practices and financial performance among listed fishing and farming firms that report SDGs, using quantile regression and Bayesian network analysis. Results show the relationship varies acro…
Peer-reviewedJournal2026#ESGDOI
BUSINESS RESPONSIBILITY AND SUSTAINABILITY REPORTING (BRSR): A THRIVING FORCE TO UNDERSTAND THE BUSINESS PERFORMANCE: RECOGNIZING THE TRANSITION OF FINANCIAL PROFIT TO ECONOMIC PROFIT TO SOCIAL PROFIT IN THE LIGHT OF ENVIRONMENTAL SUSTAINABLE GOALS
Yashodhan Mahajan
This paper examines India's BRSR framework, analyzing the transition of corporate reporting from financial profit to economic profit and social profit in light of environmental sustainability goals. It discusses the role of sustainability r…
🇪🇺 EuropeJournalHAL (Le Centre pour la Communication Scientifique Directe)2026#ESG
Impact of Corporate Governance, Communication, and Sustainability Reporting on Performance: Evidence from the French Luxury Listed Companies
Hanen Kooli-Chaabane, Jacques Hendieh
This study empirically examines the impact of corporate governance, communication, and sustainability reporting on the financial performance of French luxury listed companies. Results indicate a positive relationship between the quality and…
Peer-reviewed🇪🇺 EuropeJournalHealth Services Management Research2026#ESGDOI
Sustainability accounting and reporting adoption across Italian public healthcare system: What role of the institutional pressures?
Elisa Guidotti, Nora Annesi, Fabio Iannone
This study analyzes the adoption of sustainability reporting in Italian public healthcare organizations. Document analysis of 80 institutional documents reveals that most organizations lag in adopting sustainability disclosures and do not r…
Peer-reviewedJournalJurnal Ekonomi Trisakti2026#ESGDOI
FAKTOR-FAKTOR YANG MEMPENGARUHI SUSTAINABILITY REPORTING QUALITY DENGAN JENIS INDUSTRI SEBAGAI VARIABEL MODERASI
Carlos Frenli Tunandar, Vinola Herawaty
This study analyzes the influence of shareholder pressure, organizational culture (clan, market, adhocracy, hierarchy), green intellectual capital, and industry type on sustainability reporting quality, using data from companies listed on t…
Peer-reviewedJournalStrategic Business Research2026#ESGDOI
Corporate Governance Mechanisms, Ownership Structure, and Sustainability Reporting: Evidence from Listed Firms in Tanzania
David Mwakapala
This study examines the relationship between corporate governance mechanisms, ownership structure, and sustainability reporting among listed firms in Tanzania. Findings provide insights into the determinants of sustainability disclosure in …
Peer-reviewedJournalJurnal Ilmiah Manajemen dan Akuntansi2026#ESGDOI
DETERMINAN HARGA SAHAM: PERAN SENTIMEN INVESTOR, TINGKAT INFLASI, DAN PENGUNGKAPAN SUSTAINABILITY REPORT
Ratih Wahyuningsih, Desy Nur Pratiwi, Suhesti Ningsih
This study examines the influence of investor sentiment, inflation rates, and sustainability report disclosures on stock prices of energy sector companies listed on the Indonesia Stock Exchange from 2022 to 2024. Using multiple linear regre…
Peer-reviewed🌍 GlobalJournalSustainable Business and Society in Emerging Economies2026#ESGDOI
Impact of Environmental Sustainability Reporting on Financial Performance of Firms Listed Nairobi Securities Exchange, Kenya
Opiyo James, Charles Tibbs, Maniagi Musiega
This study examines the impact of environmental sustainability reporting on the financial performance (ROA, ROE) of 65 firms listed on the Nairobi Securities Exchange from 2015 to 2024 using time series data. The findings reveal a statistic…
Peer-reviewed🌍 GlobalJournalGlobal Business Review2026#ESGDOI
The Impact of Sustainability Committee on Environmental, Social and Governance Reporting Quality: Evidence from ASEAN-5
Kah Yong Chow, Mohd Zulkhairi Mustapha, Ervina Alfan
This study examines the relationship between sustainability committee attributes and ESG reporting quality in ASEAN-5 listed firms. Using panel data from 896 firm-year observations (2020-2022), it finds that committee independence enhances …
Peer-reviewedJournalZenodo (CERN European Organization for Nuclear Research)2026#ESGDOI
EFFECT OF ENVIRONMENTAL ACCOUNTING PRACTICES ON SUSTAINABLE DEVELOPMENT GOALS REPORTING IN SELECT ENERGY COMPANIES IN NIGERIA
Adjene Veronica Ebarehmen, Eke, Robert Ike (Ph.D., FCA)
This study examines the effect of environmental accounting practices on Sustainable Development Goals Reporting (SDGR) in five Nigerian energy companies (Shell, Chevron, TotalEnergies, Seplat, Eni) from 2010 to 2025. Using multiple regressi…
Peer-reviewedJournalLire Journal (Journal of Linguistics and Literature)2026#ESGDOI
CONSTRUCTING ECOLOGICAL MEANING IN CORPORATE SUSTAINABILITY REPORTING: A CRITICAL ECOLINGUISTICS ANALYSIS OF SINAR MAS LAND
Muhammad Munawir, Junaidi
This study analyzes the construction of ecological meanings in Sinarmas Land's sustainability reports (2017-2024) using ecolinguistics and critical discourse analysis. Semantic tagging via USAS identified 157 key words, revealing that susta…
Peer-reviewedJournalUPY Business and Management Journal (UMBJ)2026#ESGDOI
Pengaruh Intellectual Capital, Dewan Direksi, dan Jumlah Karyawan Terhadap Pengungkapan Sustainability Report
Tri Siwi Nugrahani, Rini Astuti, Tias Budi Lestari
This study examines the influence of intellectual capital, board of directors effectiveness, and number of employees on sustainability report disclosure among 244 Indonesian financial and health sector firms. Results show that intellectual …
Peer-reviewedJournalBusiness Strategy and the Environment2026#ESGDOI
Sustainability Reporting Quality, Ethical Leadership, and Earnings Management: Evidence From an Emerging Economy
Taghred Mokhtar Sayed Moawad, Khaled Hussainey, Yaacob Ibrahim
This study analyzes the relationship between sustainability reporting quality (SRQ) and earnings management (EM) in an emerging economy using 531 firm-year observations. It finds a positive contemporaneous correlation between SRQ and EM, su…
Peer-reviewed🌍 GlobalJournalZeszyty Teoretyczne Rachunkowości2026#ESGDOI
Sustainability reporting and the information support of stakeholders within the supply chains of products with geographical indications
Kateryna Shymanska, Катерина Василівна Романчук
This paper empirically examines how sustainability reporting can support stakeholders in Geographical Indication (GI) product supply chains. Regression analysis shows that the number of registered GIs positively affects added value in agric…
