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-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…
Peer-reviewedJournalSustainability2026#ESGDOI
External Assurance of Sustainability Reporting and ESG Performance: Evidence from Saudi Listed Firms
Khaled S. Aljaaidi, Neef F. Alwadani, Eyad H. Abutheeb
Using data from Saudi listed firms (2014-2021), this study finds a positive association between external assurance of sustainability reports and ESG performance. The results suggest that assurance enhances credibility and stakeholder confid…
Peer-reviewedJournalZenodo (CERN European Organization for Nuclear Research)2026#ESGDOI
SPECIFIC ASPECTS OF PREPARING AN AUDIT OPINION AND REPORT BASED ON ESG AUDIT RESULTS
Sayfullayev Mekhroj Sayfullayevich
This paper examines the concept and specific aspects of preparing audit opinions in ESG auditing within the context of sustainable development. It reviews theoretical and practical approaches to ESG audit reporting and develops relevant sug…
Peer-reviewedJournalContemporary Economics2026#ESGDOI
ESG Reporting in Selected Defense Groups
Aneta Nowakowska-Krystman, Joanna Antczak, D.M. Fronczek +1
This paper examines the degree of preparedness for ESG reporting among selected defense industry companies worldwide, with a specific focus on Polish firms. It compares non-financial disclosures using GRI and SASB standards, based on websit…
PreprintCrossref2026#ESGDOI
Do ESG Mutual Funds Outperform Conventional Peers in India?
Dr. Shrinivas R Patil
This study evaluates ESG mutual fund performance in India using a matched-pair design of ten ESG and ten conventional large-cap funds from 2019 to 2024. Using Sharpe ratios, Fama-French three-factor model, and paired t-tests, it finds ESG f…
Preprint2026#ESGDOI
Integrating ESG Metrics into Capital Budgeting: Survey Evidence from Corporate Finance Executives in India
Podapala Siva Reddy, Gandla Archana, Saranleen Kaur +2
A survey of 312 corporate finance executives in Indian listed and large unlisted firms examines drivers of ESG integration into capital budgeting. Using PLS-SEM, it finds that stakeholder pressure, ESG awareness and capability, organization…
PreprintCrossref2026#ESGDOI
Sustainability indicators under wartime stress: A case study of ESG and green finance in Ukraine’s agricultural sector
Taras Gagalyuk, Volodymyr Metelytsia, Vladislav Valentinov
This case study of Ukraine’s agricultural sector examines how ESG indicators become consequential under wartime conditions. Large firms integrate ESG due to international finance and export value chains, while SMEs are indirectly exposed. F…
Preprint2026#ESGDOI
A GRI-BASED ESG DISCLOSURE DATASET FOR PALM OIL, PULP AND PAPER, AND FORESTRY COMPANIES IN INDONESIA
Tegar Ditya Pragama, Disman, Heny Hendrayati +1
This paper constructs an ESG disclosure dataset for Indonesian forest-utilizing companies listed on the IDX, covering 71 firm-year observations from 41 firms across palm oil, pulp and paper, and forestry sectors. Using 144 GRI-based indicat…
PreprintCrossref2026#ESGDOI
PERFORMANCE METRICS AND SUSTAINABILITY REPORTING TO ATTAIN COMPETITIVE EDGE
Renu Goyal, Dr. Shikha Singh
This paper reviews the role of Key Performance Indicators (KPIs) and Environmental and Social Impact Assessment (ESIA) in sustainability reporting. It covers KPI selection, frameworks, and limitations, as well as ESIA methodologies and inte…
Preprint2026#ESGDOI
Sustainable Business Practices and Corporate Profitability: Evaluating ESG Adoption in Emerging Economies
Patil, Shrikant L
This study examines the impact of ESG adoption on corporate profitability in emerging economies using panel data. It finds that ESG adoption generally improves financial performance (ROA, ROE, Tobin's Q), but the effect depends on instituti…
Preprint🇪🇺 EuropeCrossref2026#ESGDOI
Sustainability reporting quality evolution: an analysis of Italian banks
Valentina Beretta, Chiara Demartini, Eugenia Parodi +1
This study analyzes the evolution of sustainability reporting quality (SRQ) in Italian banks under mandatory disclosure (2017-2023). Using institutional theory, it finds that improvements are driven mainly by environmental disclosure, while…
PreprintCrossref2026#ESGDOI
Greenwashing in Sustainability Disclosures: A Systematic Review of Manifestations, Measurement, and Corporate Finance Implications
Amjad Ali, Jairaj Gupta, Emad Elkhashen
This systematic review identifies 14 manifestations of greenwashing in sustainability disclosures, including disclosure manipulation, decoupling between symbol and substance, and strategic disclosure. It evaluates direct measurement approac…
Preprint🌍 GlobalCrossref2026#ESGDOI
RESEARCH TOPIC: "ESG Obligations and Directors' Fiduciary Duties in India: From Voluntary Disclosure to Enforceable Liability"
bhavya bajaj
This paper critically analyzes whether ESG responsibilities have become legally binding obligations in India, examining the nexus between ESG standards and directors' fiduciary duties under the Companies Act, 2013. Through a doctrinal analy…
PreprintDesafíos: Economía y Empresa2026#ESGDOI
Evaluación del alineamiento del estándar peruano de gobierno corporativocon el principio de sostenibilidad y resiliencia de la OCDE
Renato Oswaldo Martínez López, Fredy Oswaldo Martínez López
This paper evaluates the alignment of Peru's corporate governance framework with the sustainability and resilience principle of the OECD Corporate Governance Principles (2023). Through documentary analysis of governance and sustainability r…
Preprint🇺🇸 USACrossref2026#ESGDOI
ESG Reporting for Early-Stage Student Ventures: A Framework for Micro-Scale Sustainability Disclosure
Manish Kumar
This paper argues that existing ESG disclosure frameworks (ISSB, CSRD, GRI, SASB) are structurally inaccessible to early-stage student ventures. It proposes the Micro-Scale Sustainability Disclosure Framework (MSDF), a lightweight three-pil…
Preprint🌍 Global2026#ESGDOI
ESG INTEGRATION AND GREEN FINANCIAL ANALYSIS: A NEW METHODOLOGICAL APPROACH TO CORPORATE FINANCIAL SUSTAINABILITY
Erkin Temirovich Shodiev
This study proposes a methodological framework integrating ESG indicators into traditional financial analysis. It finds that firms with strong ESG performance exhibit higher operational efficiency, lower capital costs, and greater resilienc…
Peer-reviewed🌍 GlobalJournalBusiness Strategy and the Environment2026#ESGDOI
Validated Signalling: How Ownership Structure Enhances ESG Disclosure Credibility in an Emerging Market
Ajab Khan, Alhashmi Aboubaker Lasyoud, Mariam Abbas
This paper examines how different ownership types (business groups, institutional blockholders, family blockholders) affect ESG disclosure credibility and valuation relevance using a panel of 84 Turkish firms (2014-2024). Results show that …
Peer-reviewedJournalSrusti Management Review2026#ESGDOI
Sustainability in Practice: Deriving Restaurant Touchpoints from ESG Disclosure using NVivo Software
Manjira Roy
This paper presents a method for deriving restaurant touchpoints from ESG disclosure data using NVivo software. Through a practical case study, it offers a methodology to extract actionable sustainability points from ESG reports.
Peer-reviewed🌍 GlobalJournalAccounting Perspectives2026#ESGDOI
Corporate Governance Pillars and
<scp>ESG</scp>
Disclosure: A Systematic Literature Review
Salma Charifa Kartout, Hanen Khemakhem
This systematic literature review examines the roles of three corporate governance pillars (management, audit committees, external auditors) in ESG disclosure, analyzing 181 articles from 2009-2024. Findings show management's role is most p…