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🌍 GlobalJournalF1000Research2026#ESGDOI
Between mandate and market: a structured review and conceptual framework linking ESG regulation, ratings, and firm performance
Alphasyah Lazuardy Sidarta, E. Sukoharsono, Abdul Ghofar +1
This integrative review synthesizes 55 sources to propose a causal chain from ESG regulation to disclosure, ratings (which diverge due to measurement and scope), and firm performance through risk and cost of capital. Greenwashing moderates …
Peer-reviewedJournalInternational journal of research and innovation in social science2026#ESGDOI
Relationship Between Environmental and Social Accounting Practices on Risk Management among Non-Governmental Organizations in Kajiado County, Kenya
Lilian Mbatha, Dr. Dickson Kinyariro, Dennis Gitari
This study examines the relationship between environmental and social sustainability accounting and risk management among NGOs in Kenya. Quantitative and qualitative findings show that social sustainability accounting has a stronger positiv…
Peer-reviewedJournalInternational Journal for Research Publication and Seminars2026#ESGDOI
ESG Reporting, BRSR Compliance and Corporate Financial Performance in India: A Review of Recent Developments
Vinayak Mohan Gupta
This review examines recent developments in ESG reporting and BRSR compliance in India and their relationship with corporate financial performance. It finds that while the BRSR framework enhances disclosure quality, challenges remain for sm…
Peer-reviewed🇨🇳 ChinaJournalInternational Review of Economics & Finance2026#ESGDOI
Annual report textual complexity and ESG rating disagreement
Dongliang Yuan, Jiexiang Shen, Li Yan
Using Chinese A-share listed firms (2013-2022), this study finds that more textually complex annual reports are associated with greater ESG rating disagreement. Complexity increases interpretation costs and subjective completion by rating a…
Peer-reviewed🌍 GlobalJournalEMAS2026#ESGDOI
Regulatory and Accountability Pressures in CSR and ESG Reporting: A Review of The Transition From Voluntary to Mandated Disclosure
Cheryl Gem D. Abraham, Anik Yuesti, Joel Arante Alve
This literature review examines the global transition from voluntary to mandatory CSR and ESG reporting. It finds that mandatory frameworks enhance transparency and comparability but face challenges in enforcement consistency and reporting …
Peer-reviewedJournalAnnals of Financial Economics2026#ESGDOI
Modeling the Nonlinear Relationship between ESG Uncertainty and (Islamic) Green Finance
Syed Q.R.
This paper models the nonlinear relationship between ESG uncertainty and Islamic green finance, analyzing the impact of ESG factors on green finance markets.
Peer-reviewedJournalDiscover Sustainability2026#ESGDOI
Understanding the ESG-value creation link through EVA and MVA in emerging market firms in the pre-pandemic context
Doshi M.
This study examines the link between ESG performance and value creation using EVA and MVA in emerging market firms before the pandemic. It suggests that higher ESG scores are associated with improved economic and market value added, though …
Peer-reviewedJournalInternational Journal of Economics and Financial Issues2025#ESGDOI
Does Corporate Environmental Performance Influence Investors’ Share Ownership? Evidence from the FTSE/JSE Responsible Investment Index
Siwela W.
This study empirically examines whether corporate environmental performance influences investors' share ownership using the FTSE/JSE Responsible Investment Index. It tests if firms with better environmental ratings attract higher institutio…
Peer-reviewedConferenceProceedings of the International Conference on Mine Closure2023#ESGDOI
Closure disclosure—mine closure planning and reporting through an ESG lens
Finucane S.J.
This paper discusses the integration of ESG factors into mine closure planning and reporting, emphasizing the importance of transparent disclosure. It likely provides a framework for companies to address environmental and social impacts of …
Peer-reviewedJournalFrontiers in Sustainable Food Systems2026#ESGDOI
ESG disclosure and price premiums in sustainable pet food markets: the mediating role of value chain signals and consumer trust
Guo J.
This paper examines how ESG disclosure affects price premiums in sustainable pet food markets, highlighting the mediating roles of value chain signals and consumer trust. It provides insights into how sustainability claims translate into ma…
Peer-reviewedJournalBaltic Journal of Economic Studies2026#ESGDOI
PRIORITY AREAS OF INTEGRATION OF INNOVATION INTO THE STRATEGY FOR ENSURING SUSTAINABLE DEVELOPMENT OF THE AGRICULTURAL INDUSTRY
I. Tomashuk, Natalia Koval, Liudmyla Boltovska
This conceptual paper identifies priority areas for integrating innovation into the sustainable development strategy of Ukraine's agricultural sector. Using SWOT and PESTEL analysis, it highlights digitalization, low-carbon technologies, or…
Peer-reviewedJournalBusiness Inform2026#ESGDOI
The Bioeconomic Imperatives and ESG Conceptualization of Agrarian Enterprise Management
N. Petrukha, S. Petrukha, A. V. Yakymchuk
This paper theoretically examines the role of bioeconomic imperatives in the ESG transformation of the agrarian sector. Using Ukrainian agri-enterprises as a case, it proposes a conversion circuit from biomass and waste management to non-fi…
Peer-reviewed🌍 GlobalJournalJournal Markcount Finance2026#ESGDOI
ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) REPORTING: ENHANCING TRANSPARENCY IN SUSTAINABLE FINANCE
Getah Ester Hayatullah, Napat Chai, Ming Pong
This paper systematically reviews the role of ESG reporting in enhancing transparency in sustainable finance. Using a qualitative approach, it finds that high-quality, standardized ESG disclosures reduce information asymmetry and strengthen…
Peer-reviewed🌍 GlobalJournalBusiness Strategy and the Environment2026#ESGDOI
Greenwashing or Governance? The Impact of ESG Reporting on Earnings Management in Banks
Mayank Gupta
Using a sample of 376 listed banks across 19 countries from 2009–2022, this study finds a negative association between ESG reporting and banks' earnings management, driven by environmental and governance disclosures. Investor protection and…
🌍 GlobalDatasetZenodo2026#ESGDOI
ESG and the Green Economy in Emerging Markets: A Systematic Review of Mechanisms, Dynamics, and Drivers for SDG Acceleration
Setyawan, Agung Iman, Wahid, Munawar, Rakinaung, Mikhael Riandi +7
This systematic review synthesizes 11 empirical studies on how ESG practices and green economy initiatives affect SDG outcomes in emerging markets, covering themes like green finance, renewable energy, green innovation, and CSR across Indon…
ReportClimate Change Management2026#ESGDOI
Measuring ESG Efficiency and Its Drivers: Insights from Indian Firms with Implications for Circular Economy and Green Finance
Halder S.
This paper measures ESG efficiency and its drivers among Indian firms, linking findings to circular economy and green finance. It provides insights into factors enhancing ESG performance in emerging markets.
Peer-reviewed🇪🇺 EuropeJournalCorporate Social Responsibility and Environmental Management2026#ESGDOI
Beyond Governance Attributes: How Fashion Companies Prepare Social Disclosure for the CSRD
Ianniello S.
This paper examines how fashion companies prepare for social disclosure under the CSRD, moving beyond governance attributes. It provides insights into the adaptation process and practical implications for EU's new reporting standard.
Peer-reviewed🌍 GlobalJournalCorporate Social Responsibility and Environmental Management2024#ESGDOI
ESG disclosure in G7 countries: Do board cultural diversity and structure policy matter?
Aliani K.
This study examines the impact of board cultural diversity and structural policies on ESG disclosure in G7 countries, suggesting that diverse boards improve ESG reporting quality.
Peer-reviewedJournalCorporate Governance and Sustainability Review2026#ESGDOI
Corporate governance, corporate social responsibility, and sustainable growth in banking: The moderating role of state ownership
Thi Thanh Huyen Lam, Linh Thi Ha Bui, C. Nguyen +1
This study examines how corporate governance and CSR affect sustainable growth rates in Vietnamese commercial banks. Using panel data from 2014-2024, it finds that CSR and board size positively impact growth, with state ownership strengthen…
Peer-reviewed🌍 GlobalJournalEconomics and Environment2026#ESGDOI
The impact of ESG reporting on capital expenditure and technological innovation in the mining sector: a comparative analysis of Europe and North America (2017–2023)
Monika Wodnicka, Agata Gniadkowska-Szymańska
This study empirically analyzes the impact of ESG reporting on CAPEX and technology investment in mining firms in Europe and North America (2017-2023). Higher ESG ratings (especially environmental/governance in Europe, social in North Ameri…