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-reviewedCNJournalEconomic Analysis and Policy2026#ESGDOI
ESG disclosure and financing constraints: Evidence from Chinese listed firms
Xie L.
This study empirically analyzes the impact of ESG disclosure on financing constraints for Chinese listed firms. It suggests that ESG disclosure reduces the cost of capital and alleviates financing constraints.
Peer-reviewed🌍 GlobalJournalTechnology audit and production reserves2026#ESGDOI
Development and application of the scenario-fractal ESG assessment method for enterprise decision sustainability
O. Kniaz, P. Pererva, Ihor Franiv +2
This study develops a scenario-fractal ESG assessment method for evaluating sustainability of enterprise decisions. Applied to decarbonization solutions of steel firms Interpipe, Metinvest, and SSAB, it found SSAB's solution had the highest…
Peer-reviewed🇨🇳 ChinaJournalSustainability2026#ESGDOI
Corporate ESG Performance and Low-Carbon Technology Innovation: Mechanism Analysis and Heterogeneity Tests
Junfang Guo, J J Lu, Jie Yang +2
Using panel data of Chinese A-share listed firms from 2009 to 2024, this study finds that ESG performance significantly promotes low-carbon technology innovation, with a stronger effect on substantive innovation than strategic innovation. T…
Peer-reviewed🇪🇺 EuropeJournalFinanse i Prawo Finansowe2026#ESGDOI
ESG Reporting by Commercial Banks in Poland as Part of Supporting Sustainable Economic Development – A Case Study of Bank Millennium and Santander Bank Polska
Małgorzata Jabłońska, Małgorzata Kawełczyk, Fazlida Mohd Razali +2
This case study analyzes ESG reporting by two Polish commercial banks, Bank Millennium and Santander Bank Polska, using their 2024-2025 sustainability reports. It examines their environmental, social, and governance activities, finding that…
DatasetZenodo (CERN European Organization for Nuclear Research)2026#ESGDOI
THEORETICAL AND METHODOLOGICAL FOUNDATIONS FOR IMPROVING GREEN ACCOUNTING AND ESG REPORTING SYSTEMS
Nematullayev Hamidullo, Worldly Knowledge Publishing Centre
This paper examines theoretical and methodological foundations for green accounting and ESG reporting under globalization and climate change. It analyzes economic aspects of implementing green principles in Uzbekistan's real sector, offerin…
Peer-reviewedJournalBusiness Ethics and Leadership2026#ESGDOI
Accountant Ethics in ESG Reporting: Institutional Challenges and Behavioral Determinants
Ірина Валеріївна Замула, Anargul Belgibayeva, Віталій Вікторович Травін +3
This study empirically analyzes behavioral, institutional, and technological drivers of ESG reporting quality using PLS-SEM on survey data from 420 Ukrainian enterprises and 12 interviews. It finds that ESG training and digital verification…
Peer-reviewed🌍 GlobalJournalDibon Journal of Business2026#ESGDOI
Sustainable Business Models and ESG Reporting Quality? Evidence from Serial Mediation Model of Technology Adoption and Triple Bottom Line Performance
Fawwaz Alrwabdah, Ahmad Alomari
This study examines how sustainable business models (SBM) affect ESG reporting quality through serial mediation of technology adoption and triple bottom line (TBL) performance. Survey data from 350 auditors, accountants, and ESG managers in…
Peer-reviewed🌍 GlobalJournalBusiness Ethics, the Environment & Responsibility2026#ESGDOI
Female Board of Directors and Climate Responsibility: Testing Natural Resource‐Based View Mechanisms Using the Baron and Kenny Mediation Framework
Ummar Faruk Saeed, Wu Ning, Maalisuo Sakpiti Bismark
Using panel data from 547 MENA manufacturing firms (2014-2024) and CDP scores, this study finds that female board directors positively influence corporate carbon performance. Sustainability orientation partially mediates this relationship, …
Peer-reviewedJournalВестник Казахского университета экономики, финансов и международной торговли2026#ESGDOI
ESG-DISCLOSURE AND VALUE OF COMPANIES: THE EXPERIENCE OF KAZAKHSTAN
A. Otarbayeva, A. Adambekova, А.Б. Отарбаева +1
This study examines the relationship between ESG disclosure and firm value for nine Kazakhstani public companies (2020-2024) using a proprietary ESG disclosure index and Tobin's Q. Spearman correlation and linear regression reveal a statist…
Peer-reviewedCNJournalBusiness Ethics, the Environment & Responsibility2026#ESGDOI
<scp>ESG</scp>
Disclosure Through Circular and Decarbonization Capabilities: The Role of Strategic Collaboration in High‐Tech and Low‐Tech Sectors
Oluwole Nurudeen Omonijo, Yunsheng Zhang
This study examines how inter-firm collaboration influences ESG disclosure quality through circular economy practices and decarbonization capacity, finding that high-tech firms benefit more. Data from 370 Chinese and African companies acros…
Peer-reviewed🇪🇺 EuropeJournalFinancial and credit activity problems of theory and practice2026#ESGDOI
ESG DETERMINANTS IN BANK FINANCIAL MANAGEMENT AND CONTROLLING
Serhii Savluk, Natalia Shulga, O. Kolodiziev +3
This paper addresses ESG integration in bank financial management, proposing the 'OperESG' concept for operational ESG factors. It analyzes four European banks and performs correlation analysis between ESG ratings and financial indicators a…
Peer-reviewedJournalInternational Journal of Creative and Open Research in Engineering and Management2026#ESGDOI
Environmental, Social and Governance (ESG) Guidelines in India and Their Impact on Environmental Sustainability, Social Responsibility, and Corporate Governance: A Review
Priti Manjari Barik Priti Manjari Barik, Chinmayee Panda Chinmayee Panda, Madhab Chandra Jena Madhab Chandra Jena
This review examines the evolution of ESG guidelines in India, including the Companies Act 2013, NGRBC, and SEBI BRSR, and their impact on environmental sustainability, social responsibility, and corporate governance. It synthesizes literat…
Peer-reviewedJournalInternational Journal of Banking, Finance and Insurance Technologies2026#ESGDOI
Enhancing the Credibility of Sustainability Disclosure and Assurance: A Behavioral–Probabilistic Framework and Institutional Market Evidence from an Emerging Economy
Amin Lotfy
This paper develops a behavioral-probabilistic framework to explain how sustainability disclosure and assurance credibility affect financial outcomes. Using data from banks and listed firms in an emerging economy (2020-2024), it finds that …
Peer-reviewedJournalJurnal Ekonomi Manajemen dan Bisnis2026#ESGDOI
The Effectiveness of Environmental, Social, and Governance (ESG) Disclosure on Investor Preferences
Ika Putri Fitri Ajiani, Khairunnisa
This study experimentally examines how the completeness of ESG disclosure affects investor preferences. Using a between-subject design with 180 participants, it finds that complete ESG disclosure significantly increases investor preference …
Peer-reviewed🌍 GlobalJournalJournal of Intellectual Capital2026#ESGDOI
From social to structural capital: digital transformation as a codification mechanism for ESG reporting in SMEs
Aliya Naseem, Simona Franzoni, Ofelia A. Palermo +1
This study extends intellectual capital theory by showing how digital transformation codifies social capital into structural capital for ESG reporting in SMEs. Using mixed methods on Italian and Pakistani SMEs, it identifies two distinct pa…
Peer-reviewed🌍 GlobalJournalJournal of risk and financial management2026#ESGDOI
Sustainable Disclosure and Market Valuation: The Interplay Between ESG Reporting and Board Gender Diversity
Yasean Tahat, Wasim Al-Shattarat, Ahmed Hassanein +3
This study examines the impact of ESG performance on stock prices and the mediating role of board gender diversity (BGD). Using 9,543 firm-year observations from 15 countries (S&P 1200 index, 2012-2020), it finds a positive relationship bet…
PreprintSSRN#ESG
Addressing Esg Rating Divergence: A Group Decision-Making ...
(著者不明)
This paper addresses the divergence in ESG ratings by proposing a group decision-making approach. Although the full abstract is unavailable, the work likely aims to improve consistency in ESG evaluation.
PreprintSSRN#ESG
ESG Rating Competition and Rating Quality
(著者不明)
This paper analyzes how competition among ESG rating agencies affects rating quality. It examines theoretically and empirically the effects of intensified competition on the accuracy and consistency of ratings. The findings have important i…
Preprint🌍 GlobalSSRN#ESG
Sustainable Investing with ESG Rating Uncertainty
(著者不明)
This paper analyzes how ESG rating uncertainty affects sustainable investment decisions, exploring rating divergence and its implications for investor behavior and market efficiency.
PreprintSSRN#ESG
Green Finance and ESG Disclosure: A Review of the Literature
(著者不明)
This paper systematically reviews the literature on green finance and ESG disclosure, summarizing the current state of research and identifying gaps. It provides directions for future studies and policy development.