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-reviewedJournalSustainable Development2026#ESGDOI
<scp>ESG</scp> Disclosure and the Cost of Capital Under Institutional Transformation: Evidence From Saudi Arabia's Vision 2030 Agenda for Sustainable Development
Fahad Mohammed Alotaibi, Bassam A. Ibrahim, Ahmed A. Elamer
This study examines the relationship between ESG disclosure and the weighted average cost of capital (WACC) for Saudi listed firms, and whether Vision 2030 conditions this link. Using panel data from 2011-2022, it finds a robust negative as…
Peer-reviewedJournalJournal of Economics and Business UBS2026#ESGDOI
The Effect of ESG Disclosure and Firm Size on Firm Value: An Analysis Using Tobin’s Q as a Market Value Proxy Moderated by Financial Performace
Darfin Go Arianto, Sofie
This study examines the effect of ESG disclosure and firm size on firm value (Tobin's Q) for 91 Indonesian energy sector companies from 2021-2024. Using panel data regression, it finds that ESG has a negative significant effect on firm valu…
Peer-reviewed🌍 GlobalJournalالمجلة العلمية للبحوث التجارية (جامعة المنوفية)2026#ESGDOI
Investigating The Impact of ESG Disclosure on Firm Value An Empirical Study on Egyptian Listed Companies: Extracted from a master thesis of accounting
Fam Nader Ekladious, Eman Mohamed Saad Eldeen
This study empirically investigates the relationship between ESG disclosure and firm value among Egyptian listed companies. Using data from corporate reports, the research examines how transparency in environmental, social, and governance m…
Peer-reviewedJournalNRCT Data Center2026#ESGDOI
The Influence of ESG Disclosure on Financial Performance and Cost of Goods Sold: Empirical Evidence from Companies Listed on the Stock Exchange of Thailand
Benjawan Supapattarapohn
This paper empirically analyzes the impact of ESG disclosure on financial performance and cost of goods sold for Thai listed companies. Findings suggest that enhanced ESG disclosure may contribute to improved financial health, underscoring …
Peer-reviewed🇪🇺 EuropeJournalAccounting and Finance2026#ESGDOI
Firm Financial Performance: Disentangling the Corporate Gender Diversity as Driver of <scp>ESG</scp> Disclosure in <scp>EU</scp> Companies
Paolo Saona, Laura Muro
This study examines the relationship between gender diversity in senior positions and ESG initiatives on financial performance among EU firms. It finds a positive impact on market-based measures, especially in firms with above-average femal…
Peer-reviewedJournalThe Indonesian Accounting Review2026#ESGDOI
How ESG Disclosure and Board Gender Diversity Shape Firm Value in Asia’s Industrial Sector Amidst Economic Uncertainty
Sri Saraswati, Darma Irawanti Marbun
This study analyzes the impact of ESG disclosure scores and board gender diversity on firm value (Tobin's Q) using a balanced panel of 209 Asian industrial firms from 2021-2024. Fixed-effects regression reveals that ESG disclosure scores ha…
Peer-reviewed🇨🇳 ChinaJournalJournal of Family Business Management2026#ESGDOI
Family ownership as a boundary condition in the relationship between executive overconfidence and ESG disclosure: evidence from GCC family firms
Sajead Mowafaq Alshdaifat, Noor Hidayah Ab Aziz, Inès Kateb +2
This study examines how family ownership moderates the relationship between CEO overconfidence and ESG disclosure using a panel of 319 GCC firms (2014-2023). Results show CEO overconfidence positively relates to ESG disclosure, but this eff…
Peer-reviewed🇨🇳 ChinaJournalAdvances in Economics Management and Political Sciences2026#ESGDOI
The Expansion and Boundaries of Directors' Fiduciary Duties Under Mandatory ESG Disclosure: A Judicial Review Perspective from the Duty of Care
Xiaotian Wang
This paper examines how mandatory ESG disclosure expands directors' duty of care and how courts define its limits, through comparative case analysis of UK and EU litigation. It finds courts increasingly ruling on whether ESG failures breach…
Peer-reviewed🌍 GlobalJournalJurnal Ilmiah Manajemen Ekonomi & Akuntansi (MEA)2026#ESGDOI
THE EFFECT OF CAPITAL STRUCTURE, FREE CASH FLOW AND FIRM SIZE ON FIRM VALUE WITH ESG DISCLOSURE AS A MODERATING VARIABLE
Dwi Kartika, Reni Widyastuti, Febriati Febriati
This study examines how capital structure, free cash flow, and firm size affect firm value for Indonesian industrial firms from 2020-2024, with ESG disclosure as a moderator. Findings show positive effects of capital structure and size, neg…
Preprint🇪🇺 EuropePreprints.org2026#ESGDOI
ESG Disclosure and Firm Performance: Institutional Differences Between Western European and Central and Eastern European Firms
Kristina Rudžionienė, Greta Keliuotytė-Staniulėnienė, Rasa Kanapickienė +2
This paper examines the association between ESG disclosure and corporate financial performance across Western European and Central and Eastern European firms using Bloomberg ESG scores from 2013-2024. Results show a negative association wit…
Peer-reviewedJournalJournal of Digital Intelligence and Economic Growth2026#ESGDOI
ESG Disclosure Quality of Pension Funds in East Asia: Evidence from China, South Korea and Japan
Zhuo Li
This study develops a Pension Fund Disclosure Quality Index (PFDQI) to evaluate ESG disclosure quality of three major East Asian public pension funds (NCSSF, NPS, GPIF) from 2020 to 2025. Using content analysis and sigma-convergence analysi…
Peer-reviewedJournalDOAJ (DOAJ: Directory of Open Access Journals)2026#ESGDOI
The Effects of ESG Disclosure, Intellectual Capital, and Environmental Costs on Firm Value: The Moderating Role of Profitability
Rizki Risdianto, Susi Susilawati, Ridwan Saleh +2
This study examines the effects of ESG disclosure, intellectual capital, and environmental costs on firm value, and tests profitability as a moderating variable. Using panel data from 90 Indonesian listed firms (2021-2024), the regression a…
Peer-reviewedJournalInternational Journal of Accounting Management Economics and Social Sciences (IJAMESC)2026#ESGDOI
THE EFFECT OF ESG DISCLOSURE, LIQUIDITY, AND PROFITABILITY ON FIRM VALUE: THE MODERATING ROLE OF DIVIDEND POLICY
Najma Kamilah Rizkianti, Lena Erdawati
This study examines the impact of ESG disclosure, liquidity, and profitability on firm value in Indonesian food and beverage manufacturing firms from 2020-2024. Using fixed effects regression on 145 firm-year observations, it finds that onl…
Peer-reviewedJournalJournal of Economics Finance and Management Studies2026#ESGDOI
The Impact of ESG Disclosure on Financial Performance: The Moderating Role of Firm Size in Mining Companies
Radita Gefi Sulistyawati, Anna Sumaryati, Zaky Machmuddah +1
This study analyzes the impact of ESG disclosure on financial performance (Net Profit Margin) of 48 mining companies listed on the Indonesia Stock Exchange over 2022-2024, using Moderated Regression Analysis. Results show that environmental…
Peer-reviewedJournalZenodo (CERN European Organization for Nuclear Research)2026#ESGDOI
The Impact of ESG Disclosure on Financial Performance: The Moderating Role of Firm Size in Mining Companies
Radita Gefi Sulistyawati, Anna Sumaryati, Zaky Machmuddah +1
This study analyzes the impact of ESG disclosure on the financial performance (Net Profit Margin) of mining companies listed on the Indonesia Stock Exchange. The results show that environmental and social disclosures have a significant posi…
Peer-reviewed🌍 GlobalJournalJournal of State Economic Research2026#ESGDOI
The Impact of ESG Disclosure and Risk Management on Firm Value: Empirical Study in ASEAN
Yureza Rian Wibowo, Etty Gurendrawati, Gatot Nazir Muhammad
This study examines the effect of ESG disclosure and risk management on firm value using balanced panel data from 272 ASEAN public companies (2020-2024). Panel data regression with FEM shows ESG disclosure positively and significantly affec…
Peer-reviewed🌍 GlobalJournalZenodo (CERN European Organization for Nuclear Research)2026#ESGDOI
Impact of ESG Disclosure on Financial Performance and Firm Valuation of Indian Listed Companies
C G Mishra, Dr. CA Amar Kumar Behera
This study examines the impact of ESG disclosure on financial performance and firm valuation of Indian listed companies, focusing on the mandatory BRSR framework. Using 3,690 firms from 2018-2024, it finds that mandated disclosure enhances …
Peer-reviewedCNJournalFinance research letters2026#ESGDOI
Does ESG rating disagreement undermine ESG performance under mandatory disclosure? Evidence from China
Jinlong Li
This study examines whether ESG rating disagreement undermines firms' ESG performance under China's mandatory ESG disclosure. Using panel data of Chinese A-share firms from 2018-2023, it finds a robust negative association between ESG ratin…
Peer-reviewed🇨🇳 ChinaJournalInternational Journal of Disclosure and Governance2026#ESGDOI
Cognitive governance and ESG transparency: board educational diversity, director ownership, and ESG disclosure in China
Shanshan Yue, Xue Lei, Husni Samara +2
This study examines how board educational diversity influences ESG disclosure among Chinese A-share listed firms from 2014 to 2023. Using Bloomberg ESG scores, it finds that educationally diverse boards are positively associated with overal…
Peer-reviewedJournal2026#ESGDOI
Disclosure as Destiny: The Impact of ESG on Firm Performance in MEA
Azamatjon Tursuntoshev
This paper examines the impact of ESG disclosure on firm performance in the Middle East and Africa (MEA) region. It suggests that higher disclosure quality may improve firm performance, while also highlighting region-specific factors to con…
