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-reviewedJournalVoprosy statistiki2026#Carbon AccountingDOI
New Provisions on Sustainable Development in the 2025 SNA and the Improvement of Non-Financial Reporting of Organizations (The Case of Oil and Gas Companies)
M. D. Simonova, Ekaterina D. MAR'INA
This paper analyzes the 2025 SNA updates on natural capital and sustainable development, integrating SEEA for harmonizing corporate reporting with national accounts. It proposes a Sustainable Development Sub-accounts (SDS) system for oil an…
Peer-reviewed🌍 GlobalJournalZenodo (CERN European Organization for Nuclear Research)2026#ESGDOI
EFFECT OF SUSTAINABILITY REPORTING DISCLOSURE ON FIRM VALUE OF LISTED COMPANIES IN NIGERIA
Hilary Emeka (ACA) Afodigbueokwu, Kerry-Taiwo Abosade, Lawrence Adewusi Dr. Idowu
This study examines the effect of sustainability reporting on firm value for Nigerian manufacturing firms from 2014-2023. It finds that social and environmental performance indices have no significant effect on return on assets or return on…
Peer-reviewedJournalInternational Journal of Economics, Management and Accounting2026#ESGDOI
Disclosure of Occupational Safety and Health in Sustainability Reports
Veronika Saptarini, Victoria Ari Palma Akadiati
This study analyzes the transformation of occupational safety and health (OSH) disclosure in sustainability reports from administrative transparency to genuine accountability, using an integrative literature review of 20 studies. Findings s…
Peer-reviewed🌍 GlobalJournalOrganization & Environment2026#ESGDOI
From Disclosure to Democracy? A Content Analysis of Stakeholder Engagement Processes in Sustainability Reports
Julie Bernard, Kim Ceulemans, Olivier Boiral +1
This study analyzes stakeholder engagement disclosures in sustainability reports from 50 mining and energy companies between 2015 and 2022. It finds that engagement remains predominantly indirect, uneven, and limited for marginalized groups…
Peer-reviewedJournalSurplus Jurnal Ekonomi dan Bisnis2026#ESGDOI
Pengaruh ESG Disclosure, Profitability, dan Capital Structure terhadap Firm Value Melalui Financial Performance dengan Institutional Ownership sebagai Variabel Moderating
Hanna Nelin Solossa, Maria Carolla Jenniver Ati, Junitha Djalil +1
This study analyzes the impact of ESG disclosure, profitability, and capital structure on firm value via financial performance, with institutional ownership as moderator. Using data from 18 Indonesian banks (2021-2024), it finds ESG disclos…
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…
🌍 GlobalJournal2026#Disclosure InfrastructureDOI
Regulatory Divergence and ESG Alignment: Comparative Assessment of Sustainability Disclosures of Canada's CSDS, EU's CSRD/ESRS and India's BRSR Frameworks
ShahinazHanem (Sherry) Rashad S. Abdellatif, Valdir Filipe, Rehna Haneef
This study compares three key sustainability disclosure frameworks: Canada's CSDS (voluntary, financially material), EU's CSRD/ESRS (mandatory, double materiality), and India's BRSR (mixed, stakeholder-oriented). Despite ISSB interoperabili…
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 …
Preprint🇪🇺 EuropePreprints.org2026#Disclosure InfrastructureDOI
Do ESG Disclosures Capture Systemic Sustainability Risks? Integrating Life Cycle Sustainability Assessment into ESRS-Based Sustainability Accounting
Radosveta Krasteva-Hristova, Biser Krastev
This study examines whether ESRS-based ESG disclosures cover a life cycle perspective and provide risk-relevant information for sustainable finance. Using qualitative comparative content analysis of 2024 disclosures from Enel, Unilever, and…
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🌍 GlobalJournalF1000Research2026#AI × ESGDOI
FinTech Adoption and ESG Disclosure in Corporate Valuation: Intellectual Capital and Financial Performance Effects on Dividend Policy and Firm Value
Md. Qamruzzaman, Abdulrahman Alomair, Mohammed Alomair
This paper examines how FinTech adoption, intellectual capital, ESG disclosure, and dividend policy affect firm value in financial institutions in an emerging economy (Bangladesh). Using econometric methods including deep neural networks, i…
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…
PreprintZenodo (CERN European Organization for Nuclear Research)2026#AI × ESGDOI
Auditable Intelligence for Sustainable and Fair E-Commerce: A Governance Framework for Packaging, Circular Logistics, Accessibility, and ESG Disclosure
Alistair Vance, Sora Tanaka, Mateo Benitez
This paper proposes an auditable governance framework for sustainable and fair e-commerce using AI. It integrates packaging waste, last-mile emissions, return rates, accessibility, and ESG disclosure into four layers: material circularity, …
Preprint🌍 GlobalZenodo (CERN European Organization for Nuclear Research)2026#AI × ESGDOI
Auditable Intelligence for Sustainable and Fair E-Commerce: A Governance Framework for Packaging, Circular Logistics, Accessibility, and ESG Disclosure
Alistair Vance, Sora Tanaka, Mateo Benitez
This paper proposes a four-layer governance framework for sustainable e-commerce, using AI as an auditable decision-support layer for packaging waste, last-mile emissions, high return rates, accessibility, and ESG disclosure. The layers cov…
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…
Peer-reviewedJournal2026#AI × ESGDOI
Auditable Intelligence for Sustainable and Fair E-Commerce: A Governance Framework for Packaging, Circular Logistics, Accessibility, and ESG Disclosure
Alistair Vance, Sora Tanaka, Mateo Benítez +1
This paper proposes a governance framework for sustainable and fair e-commerce, integrating packaging, circular logistics, accessibility, and ESG disclosure with auditable intelligence (AI).
