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-reviewedJournalReview of Management Accounting and Marketing Research2026#ESGDOI
ENVIRONMENTAL, SOCIAL, RISK, AND GOVERNANCE (ESRG) DISCLOSURE AND FIRM VALUE: EVIDENCE FROM LISTED NON-FINANCIAL FIRMS IN NIGERIA
Rahmat Ayo Salau, H. Ibrahim, Ejike Sunday Okoroigwe
This study examines the effect of Environmental, Social, Risk, and Governance (ESRG) disclosures on firm value for 88 Nigerian non-financial firms from 2015-2024. Using panel regression, it finds that environmental disclosure positively imp…
Peer-reviewedJournalEconomic scope2026#ESGDOI
INCLUDING NON-FINANCIAL (ESG) FACTORS IN BUSINESS PLANNING AND PROJECT ANALYSIS
T. Lukashenko
This paper proposes a systematic approach to integrating ESG factors into business planning and investment project analysis. It systematizes ESG factors, presents a step-by-step procedure for analyzing their impact, and discusses qualitativ…
Peer-reviewed🇪🇺 EuropeJournalJournal of Management and Governance2026#ESGDOI
Gender diversity on the board and in top management and ESG performance: evidence from Italian non-financial listed companies
M. Arcuri, R. Pisani
This study explores the relationship between the percentage of women directors and managers (PWDM) and women CEOs on ESG performance of 290 Italian non-financial listed firms (2015-2022). The results show a negative overall relationship bet…
Peer-reviewedJournalInternational Journal of Business, Economics and Management2026#ESGDOI
Environmental, social, and governance disclosure and financial performance: Does board of commissioners size matter?
Luh Putu Yeyen Karista Putri, I. W. Suartana
This study examines the effect of ESG disclosure on the financial performance (ROA) of non-financial firms in Indonesia, with board of commissioners size as a moderator. Using panel data from 2020-2024, it finds no significant direct effect…
Peer-reviewed🇪🇺 EuropeJournalProceedings of the Language Resources and Evaluation Conference2026#AI × ESGDOI
Towards Empowering Consumers through Sentence-level Readability Scoring in German ESG Reports
Benjamin Josef Schüßler, Jakob Prange
This study extends a sentence-level dataset of German ESG reports with crowdsourced readability annotations and evaluates various readability scoring methods. It finds that while LLM prompting can distinguish clear from hard-to-read sentenc…
Peer-reviewedJournalAL-KHARAJ2026#ESGDOI
Pengaruh Pengungkapan ESG dan Karakteristik CEO Terhadap Kinerja Keuangan dan Kinerja Non Keuangan
Anida Nurul Hidayah, A. Lutfiani
This study examines the influence of ESG disclosure and CEO characteristics on financial and non-financial performance for Indonesian listed firms (2023-2024). Using multiple regression, it finds ESG disclosure positively affects financial …
Peer-reviewedJournalAssets: Jurnal Akuntansi dan Pendidikan2026#ESGDOI
CSR AS A MODERATOR AND ESG AS A MEDIATOR IN THE RELATIONSHIP BETWEEN GENDER DIVERSITY AND FINANCIAL PERFORMANCE
Silvana Juliant Dwi Damayanthi, A. Juanda, Agung Prasetyo Nugroho Wicaksono
This study examines the impact of board gender diversity on financial performance using ESG as a mediator and CSR as a moderator, based on Indonesian non-financial firms from 2017-2024. Results show gender diversity does not directly affect…
Peer-reviewedJournalJurnal Ekonomi dan Bisnis Airlangga2026#ESGDOI
ESG DISCLOSURE AND PROFITABILITY: IS THE RELATIONSHIP TOO GOOD TO BE TRUE FOR ALL FIRMS?
M. Miftahuddin, Widad Nabila Azzahra, Kumaralalita Makusara +3
This study analyzes the effect of ESG Disclosure Score (ESGD) on profitability for 264 non-financial firms in ASEAN from 2019-2023. It finds a significant positive effect for large firms but not for small firms, suggesting that the cost of …
Peer-reviewedJournalInvestment Management & Financial Innovations2026#ESGDOI
Idiosyncratic volatility and voluntary disclosure asymmetry in Vietnam: The roles of ESG performance, analyst coverage, and state ownership
Hieu Pham, Doan Huynh Thu Hoai, Anh Cao Thi Nhan +1
Using hand-collected data from 210 Vietnamese listed firms (2018–2024), this study finds that idiosyncratic volatility reverses the developed-market pattern of voluntary disclosure: a one-standard-deviation increase raises bad-news disclosu…
Peer-reviewedJournalDinasti International Journal of Economics, Finance & Accounting2026#ESGDOI
The Influence of ESG Disclosure on Stock Prices of Banking Companies
Desak Putu Ratna Dewi, Lucy Sri Musmini
This study examines the effect of ESG disclosure on stock prices of Indonesian banking companies using panel data regression. Results show no significant impact, suggesting investors prioritize financial information. Implications for improv…
🌍 GlobalCorporate governance: Multidisciplinary research2026#EV & TransportDOI
The moderating role of ESG disclosure and board governance on the relationship between country-of-origin image and consumers’ willingness-to-pay of Chinese electric cars: A conceptual framework
Alfredo Celentano, Michela Matarazzo
This conceptual study proposes that credible ESG disclosure, under strong board governance, can attenuate the country-of-origin stigma faced by Chinese EV manufacturers in Europe, thereby enhancing perceived product quality and consumers' w…
Peer-reviewedJournalBandung Conference Series Accountancy2026#ESGDOI
Pengaruh ESG Disclosure terhadap Kecurangan Laporan Keuangan
Karina Elmasa Rahma, Pupung Purnamasari
This study analyzes the effect of ESG disclosure on financial statement fraud in Indonesian non-financial state-owned enterprises (2021-2024). Using the Beneish M-Score and panel data regression, it finds that ESG disclosure significantly r…
Peer-reviewedJournalKEUNIS2026#ESGDOI
Effects of Real Earnings Management and ESG Disclosure on the Cost of Debt with Political Connections as a Moderating Variable: Evidence from Listed Firms in Indonesia
Ramiz Firas, A. R. Kuncoro
This study examines the effects of real earnings management, ESG disclosure, and political connections on the cost of debt for non-financial firms listed on the Indonesia Stock Exchange (2018-2021). Real earnings management significantly in…
Peer-reviewedJournalE-Jurnal Ekonomi dan Bisnis Universitas Udayana2026#ESGDOI
ESG DISCLOSURE AND FIRM VALUE: THE MODERATING ROLE OF INSTITUTIONAL OWNERSHIP
Novinda Kurnia Ichsanti, Novrys Suhardianto
This study examines the effect of ESG disclosure on firm value and the moderating role of institutional ownership among non-financial firms listed on the Indonesia Stock Exchange from 2017 to 2023. Using pooled OLS regression on 675 firm-ye…
Peer-reviewed🌍 GlobalJournalInternational Journal of Education, Business and Economics Research2026#ESGDOI
THE IMPACT OF ESG DISCLOSURE ON AUDIT QUALITY IN NATURAL RESOURCES AND ENERGY COMPANIES FROM COUNTRIES AROUND THE WORLD
Thi Ngoc Ngo, Diem Quynh Vu, Dinh Thanh Tung Tran +1
This study examines the impact of ESG disclosure on audit quality (audit fees) for natural resources and energy firms globally using panel data from 2014-2024. Fixed effects model results show that higher ESG disclosure significantly increa…
Peer-reviewedCNJournalGBP Proceedings Series2026#ESGDOI
ESG Information Disclosure and Stock Price Synchronicity in the Context of Dual Carbon Goals: An Analysis Based on the Moderation of Retail Investor Ownership and the Information Efficiency Path
Siyi Chen
This study examines the impact of ESG disclosure quality on stock price synchronicity using Chinese A-share data from 2019 to 2024. It finds that higher ESG disclosure quality reduces synchronicity, enhancing stock price informativeness. Re…
Peer-reviewed🌍 GlobalJournalJournal of International Business Studies2026#ESGDOI
Tax avoidance and ESG disclosure mandates: international evidence
Sadok El Ghoul, O. Guedhami, Yongtae Kim +1
This paper examines the effect of ESG disclosure mandates on corporate tax avoidance using a sample of firms from 48 countries. Difference-in-differences analysis reveals that such mandates significantly reduce tax avoidance, with stronger …
Peer-reviewedJournalBusiness Strategy and the Environment2026#ESGDOI
The Influence of Corporate Sustainability Rating Methodology on Disclosure Behavior
Patrick J. Callery
This study examines how detailed and transparent sustainability rating methodology influences firms' disclosure behavior, using CDP as a case. The author replicates CDP's scoring methodology and finds that firms strategically adjust disclos…
Peer-reviewedJournalGlobal Venture Research Institute2026#ESGDOI
Corporate Characteristics and ESG Rating in Middle-Market Enterprises: The Moderating Role of Firm Size
Meejung Hong, Jae-hyun Hong, Jae-Jang Yang +2
This study analyzes 420 middle-market enterprises (MMEs) in South Korea to examine how firm characteristics affect ESG performance. Firm age negatively impacts all ESG indicators (organizational inertia), while female board representation p…
Peer-reviewedCNJournalTotal Quality Management & Business Excellence2026#ESGDOI
Public environmental concern and ESG rating divergence: the moderating role of negative online media coverage
Panpan Feng, Jiangwu Pang, S. Jeon
This study analyzes how public environmental concern affects firms' ESG rating divergence. Using panel data from Chinese A-share listed firms (2015-2022), it finds that public scrutiny significantly increases rating divergence, with negativ…
