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-reviewedCNJournalJournal of Cleaner Production2023#ESGDOI
Public perceptions of environmental, social, and governance (ESG) based on social media data: Evidence from China
Liu M.
This paper analyzes public perceptions of environmental, social, and governance (ESG) using social media data from China, providing insights into Chinese public attitudes toward ESG.
Peer-reviewedJournalSocial Sciences and Humanities Open2026#ESGDOI
The impact of sustainability reporting on innovation
Abdullah Hasan H.
This paper analyzes the impact of sustainability reporting on corporate innovation. It suggests that mandatory reporting and increased transparency may foster R&D and new product development.
Peer-reviewed🇪🇺 EuropeJournalAccounting Auditing and Accountability Journal2025#ESGDOI
Sustainable or not sustainable? The readiness of Italian companies to the sustainable process integration and reporting
Gazzola P.
This paper investigates the readiness of Italian companies for sustainable process integration and reporting. It analyzes the extent to which companies have integrated sustainability into their operations and reporting practices, providing …
Peer-reviewedJournalAccounting in Europe2026#ESGDOI
Beyond ESG: Reclaiming Sustainability Through Context-based Double Materiality
Cho C.H.
This paper proposes context-based double materiality as a way to move beyond traditional ESG assessments, offering a framework to better evaluate corporate impacts and dependencies on sustainability, with implications for disclosure practic…
Peer-reviewedJournalJURNAL MANEKSI2026#ESGDOI
THE INFLUENCE OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) PERFORMANCE AND EARNINGS VOLATILITY ON SHARIA-COMPLIANT STOCK PRICE VOLATILITY: THE MODERATING ROLE OF LEVERAGE
Isti'anah Rizqullah, Dede Hertina
This study examines the effects of ESG performance and earnings volatility on Sharia-compliant stock price volatility using Indonesian data (ISSI, 2021-2024). ESG performance significantly reduces stock price volatility, while earnings vola…
Peer-reviewedJournalAl-Shodhana2026#ESGDOI
INTEGRATING ESG INTO COMMERCE EDUCATION: EVIDENCE FROM NIRF-RANKED INDIAN INSTITUTIONS
Mr Mahammad Thauseef P, Dr. Abbokar Siddiq
This study evaluates ESG integration in Indian commerce curricula using a 20-indicator binary framework based on GRI, SASB, and SEBI-BRSR. Analysis of 30 NIRF-ranked institutions shows strong emphasis on governance and ethics but minimal in…
Peer-reviewedJournalEKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan2026#ESGDOI
Pengaruh Sustainability Report Disclosure, Good Corporate Governance dan Kinerja Keuangan terhadap Nilai Perusahaan pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia
Salma Dewi Ambarsari, Titiek Rachmawati
This study examines the effect of sustainability report disclosure, corporate governance, and financial performance on firm value for 65 mining companies listed on the Indonesia Stock Exchange from 2022-2024. Using a sample of 15 firms, qua…
Peer-reviewedJournalScientific Notes of Lviv University of Business and Law2026#ESGDOI
Methodology for verifying non-financial ESG indicators in corporate reporting of industrial enterprises
T. Pishenina, Natalia Kozitska, Nataliia Druzhynska
This study systematizes methodological approaches for verifying non-financial ESG indicators in corporate reporting of industrial enterprises. Based on empirical data from 35 firms, it reveals that internal verification dominates (51.4%) an…
Peer-reviewedJournalEconomic Revival of Russia2026#ESGDOI
ESG in a National Economic Policy: A Comparison of Russia, the EU and China
D. A. Artyomenko
This paper compares how ESG factors are embedded in national economic policy across Russia, the EU, and China. It analyzes legal requirements, disclosure rules, classification criteria, and financial incentives, finding that the EU has a hi…
Peer-reviewedJournalThe International Journal of Accounting and Business Society2026#ESGDOI
An Evaluation Of Stakeholder Engagement Practices In Sustainability Reporting Gri 2021
Eka Pertiwi I Dewa Ayu, Istri Pradnyarani Dewi Anak Agung, Lusi Setyandarini Surya Luh Putu
This study evaluates stakeholder engagement in sustainability reporting among Indonesian listed firms using GRI 2021. Most firms rely on symbolic, one-way communication rather than collaborative involvement. Sectoral characteristics influen…
Peer-reviewedJournalInternational journal of research and innovation in social science2026#ESGDOI
Impact of Audit Quality on Sustainability Reporting Credibility in Nigerian Manufacturing Companies
Ismail Auwal Muhammad, M.Sc., Samson Okpanachi Daniel, M.Sc., Prof. Yohanna Gyang Jugu
This study examines the impact of audit quality on sustainability reporting credibility for 27 listed manufacturing firms in Nigeria. Findings show that audit firm size significantly enhances credibility, while auditor independence has a po…
Peer-reviewed🌍 GlobalJournalSocial development (Oxford. Print)2026#ESGDOI
THE IMPACT OF ESG REPORTING ON THE INFORMATIONAL VALUE OF FINANCIAL STATEMENTS FOR INSTITUTIONAL INVESTORS
Iryna Dutchak, S. Derevianko, U. Vytvytska
This paper reviews the impact of ESG reporting on the informational value of financial statements for institutional investors. It finds that ESG disclosure improves transparency, reduces information asymmetry, and enhances data reliability.…
Peer-reviewedJournalJournal of Risk and Financial Management2026#ESGDOI
The Sustainability–Liquidity Nexus: Insight of ESG Disclosure and Working Capital from Saudi Listed Firms
Waleed S. Alruwaili, Mahdi Alhamami, Bandar Alanazi
This study examines how working capital determinants affect ESG disclosure using data from Saudi listed firms (2018-2022). It finds a positive association between working capital and ESG disclosure, especially among larger firms and during …
Peer-reviewedJournalAsian Journal of Business and Accounting2026#ESGDOI
How Auditor Professional Mood Affects ESG Reporting Quality in Vietnamese Firms: The Moderating Role of CEO Duality and Audit Committee Independence
Trần Khánh Lâm
This paper examines how auditor professional burnout (AUPB) impacts ESG reporting quality using data from 164 Vietnamese firms (2020-2024). It finds that CEO duality weakens the positive effect of AUPB, while audit committee independence st…
Peer-reviewedJournalEkonomi Politika ve Finans Arastirmalari Dergisi2026#ESGDOI
Does ESG Performance Influence Economic Growth? The Role of Financial Reporting Environment and IFRS Adoption in Turkiye and Selected Turkic Economies
Burcu Nazlıoğlu
This study examines the impact of ESG performance on economic growth in Türkiye and selected Turkic economies, focusing on financial reporting quality and IFRS adoption. Using panel data from 2000-2024, it finds that ESG performance positiv…
Peer-reviewed🌍 GlobalJournalSustainable Futures2026#ESGDOI
Board gender diversity and ESG performance: Do mandatory reporting rules reduce its influence?
Wan Adibah Wan Ismail, Khairul Anuar Kamarudin, Dalilawati Zainal
Using 52,159 firm-year observations from 55 countries (2010-2023), this study examines how board gender diversity and mandatory ESG reporting rules affect ESG performance. Gender-diverse boards are associated with higher ESG scores, stronge…
Peer-reviewedJournalMultitech Journal of Science and Technology2026#ESGDOI
Banking Accounting Transformation in the Digital Era: Data Analytics, Cyber Risk, and ESG Reporting
Loso Judijanto
This paper examines the transformation of banking accounting in the digital era, emphasizing the interconnection between technological innovation, reporting standards, risk management, and sustainability demands. Through a qualitative liter…
Peer-reviewed🌍 GlobalJournalCorporate Social Responsibility and Environmental Management2026#ESGDOI
Regulatory Convergence and Divergence in <scp>ESG</scp> Reporting in the Indo‐Pacific Region
Michele John, Anulipt Chandan, Shaji Joseph +4
This paper examines how four major Indo-Pacific economies—India, Japan, Thailand, and Australia—are responding to rising political and investor expectations for ESG reporting. It highlights advances in sustainability performance assessment …
Peer-reviewedCNJournalBusiness Ethics, the Environment & Responsibility2026#ESGDOI
Breaking the Glass Ceiling for Climate Action: Female
<scp>CEO</scp>
's Composite Experience, Carbon Finance, and Multi‐Level Mechanisms of Corporate Decarbonization
Tianwei Xie, Peikun Luo, Hongda Wang
This study examines how female CEO composite experience (FCCE) affects corporate carbon reduction using panel data from Chinese A-share firms (2010-2023). Employing fixed-effects models, PSM, IV, and DID, it finds FCCE significantly promote…
Peer-reviewedConferenceProceedings of the 2025 3rd International Conference on Advances in Computation Communication and Information Technology Icaiccit 20252025#ESGDOI
Development of an Intelligent Web Crawler for Tracking Emerging Trends in Sustainable Finance
Kaur J.
This paper proposes an intelligent web crawler to track emerging trends in sustainable finance. While details of implementation and evaluation are unavailable, it may support investment decisions and policy making through automated informat…