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-reviewedCNJournalSyst.2026#AI × ESGDOI
Intelligent Manufacturing Demonstration Projects Driving Corporate ESG Ratings: An Analysis Based on Innovation Efficiency and Cost Management
Guangxing Hu, Bin Li
This study examines the impact of China's Intelligent Manufacturing Demonstration Projects (IMDPs, 2015-2018) on corporate ESG ratings using a quasi-experimental design with propensity score matching and difference-in-differences. IMDP part…
Peer-reviewedJournalGlobal Venture Research Institute2026#AI × ESGDOI
Solutions to ESG Issues and Sustainable Growth Strategies for the Korean Cruise Industry in the AI Era
Soon-Ae Choi
This study employs a systematic review to analyze how AI/ML technologies can mitigate the structural dilemma of high initial investment costs and declining financial performance due to strengthened ESG regulations in the Korean cruise indus…
Peer-reviewed🌍 GlobalJournalEPRA International Journal of Economic and Business Review2026#ESGDOI
MAPPING THE NEXUS BETWEEN ESG AND INVESTOR SENTIMENT: A BIBLIOMETRIC AND THEMATIC ANALYSIS WITH A FUTURE RESEARCH AGENDA
Monika Agrawal, Prof. Swami Prasad Saxena, Devyani Mani
This paper conducts a bibliometric and thematic analysis of 152 articles linking ESG to investor sentiment. It identifies five conceptual themes—ESG impact on financial outcomes, rating disagreement and behavioral responses, risk management…
Peer-reviewedCNJournalAcademic Journal of Management and Social Sciences2026#GreenwashingDOI
The Impact of Smart Ecological Monitoring on Corporate ESG Greenwashing Behavior
Ruyu He, Huan Huang
This paper empirically examines how smart ecological monitoring reduces corporate ESG greenwashing using Chinese firm data from 2014-2025. It identifies three mechanisms: improved disclosure transparency, reduced agency costs, and eased fin…
Peer-reviewedCNJournalAdvances in Economics and Management Research2026#ESGDOI
Analysis of the Impact of ESG Performance on Audit Fees and Audit Opinions: Theoretical Mechanism and Case Studies
Lingyun Zhang
This paper systematically analyzes how corporate ESG performance influences audit fees and audit opinions through theoretical mechanisms and case studies from multiple industries. It finds a dual impact: strong ESG practices reduce perceive…
Peer-reviewedJournalWarmadewa Management and Business Journal2026#ESGDOI
Pengaruh Struktur Permodalan, Dewan Komisaris Independen, Dan Pengungkapan Kinerja ESG Terhadap Nilai Perusahaan Di Sektor Makanan Dan Minuman Di Bursa Efek Indonesia
Gede Aditya Putra Utaman, Ketut Tanti Kustina
This study analyzes the influence of capital structure, independent board of commissioners, and ESG performance disclosure on firm value of food and beverage companies listed on the Indonesia Stock Exchange (2022-2023). Using multiple linea…
Peer-reviewed🌍 GlobalJournalManagement & Sustainability: An Arab Review2026#ESGDOI
Educated to govern sustainably: female directors from reputable universities and ESG performance
Saiful Anwar, Wiwiek Dianawati, Ega Rusanti +2
This study examines the effect of female directors from reputable universities on ESG performance using panel data from 1,781 firms across multiple regions (2016–2023). Fixed-effects regressions show a significant positive impact, strongest…
Peer-reviewedJournalSustainability2026#ESGDOI
ESG Maturity and Firm Valuation in an Emerging Market: Evidence of Sectoral Heterogeneity
B. Maerdan, S. Zeinolla, L. Spankulova +2
This study analyzes the relationship between ESG maturity and market valuation (Tobin's Q) for 13 listed Kazakh firms from 2019-2024. Overall ESG score is not significantly related to valuation, but a positive significant association is fou…
Peer-reviewed🌍 GlobalJournalManagerial Auditing Journal2026#ESGDOI
ESG performance and audit pricing: the moderating effect of family firm status
A. Oussii, Maher Jeriji, K. Chebbi
This study analyzes the relationship between ESG performance and audit fees using a sample of 492 non-financial companies from the STOXX 600 index from 2012 to 2023. Fixed-effects regressions show that higher ESG scores are associated with …
Peer-reviewed🇪🇺 EuropeJournalSocial Science Research Network2026#Climate FinanceDOI
ESG risks and Corporate Viability: Insights from Default Probability Term Structure Analysis
Fabrizio Ferriani, Marcello Pericoli
This paper examines the impact of ESG risks on the term structure of default probabilities for European non-financial corporations from 2014 to 2022. Higher ESG scores reduce default probabilities, with effects more pronounced over longer h…
Peer-reviewed🇺🇸 USAJournalSocial Science Research Network2026#ESGDOI
The Hidden Benefit of ESG
D. Solomon, Ido Baum, Rimona Palas +1
This paper provides causal evidence that higher ESG scores lead to fewer financial restatements, using the 2019 BRT Statement as an exogenous shock on 2,386 U.S. firms. The findings suggest ESG metrics signal financial integrity, supporting…
Peer-reviewed🌍 GlobalJournalReview of Behavioral Finance2026#ESGDOI
Relationship between funds’ ESG ratings and Lipper rankings
M. S. Goktan, Ekin Alakent
This paper investigates the impact of ESG ratings on mutual fund financial performance using Lipper rankings. Using ordered logistic regression on cross-sectional data from 2022, it finds that higher ESG ratings are associated with lower op…
Peer-reviewed🌍 GlobalJournalGolden Ratio of Auditing Research2026#ESGDOI
Do ESG Score and Cash Holding Drive Firm Value? Insights from Institutional Ownership in Indonesia
Reza Virly Alfriansyach, R. J. Arsjah
This study analyzes the impact of ESG scores and cash holdings on firm value using 91 Indonesian energy firms. Results show ESG scores do not significantly affect firm value, while cash holdings have a strong positive effect. Institutional …
Peer-reviewed🌍 GlobalJournalJournal of European Economic History2026#ESGDOI
Financialization of Sustainability: ESG Signalling, Market Valuation and the New Economics of Corporate Legitimacy
(著者不明)
This paper examines the financialization of sustainability via ESG ratings and market valuation. Using a global panel of 4,200 firms, it finds that ESG rating upgrades yield 2.1% abnormal returns and downgrades -3.4%. Inter-rater disagreeme…
Peer-reviewedCNJournalCorporate Social Responsibility and Environmental Management2026#ESGDOI
Do Financial Constraints Weaken the Stability Benefits of Sustainability Performance?
Ahmed Alwadeai, Zain Ul Abideen
This study examines the relationship between sustainability performance and financial stability in Chinese listed firms. It finds that sustainability performance improves financial stability, but these benefits are weakened when firms face …
Peer-reviewedJournalInternational Journal of Finance and Business Management2026#ESGDOI
Drivers of CSR Disclosure in Mining Sector: Liquidity, Green Index, or Profitability?
Samsinar, Haliah, Darmawati
This study examines how liquidity, green accounting (PROPER rating), and profitability influence CSR disclosure in Indonesian mining firms. Using panel data from 2019-2022, it finds profitability positively affects CSR disclosure, while liq…
Peer-reviewedJournalInternational Journal of Organizational Behavior and Policy2026#ESGDOI
The Effect of Environmental, Social, and Governance Performance on Firm Value with Proper Rating as A Moderating Variable
Yulius Jogi Christiawan, Ghea Ariaristy Junio, Regita Manurung
Using panel data from Indonesian listed firms (2019-2023), this study examines the effects of ESG performance and PROPER ratings on firm value. ESG alone has no significant impact, but the interaction term is significantly negative, indicat…
Peer-reviewedCNJournalSocial Science Research Network2026#GreenwashingDOI
Symbolic Disclosure, Substantive Disclosure, and Firm Performance
Liangjun Liu, Yuanshun Li, Yishen Feng
This paper investigates the divergent financial implications of symbolic versus substantive environmental disclosure in China's institutional environment. Using YanScore (symbolic rhetoric) and XingScore (substantive action) scores, it find…
Peer-reviewedJournalCorporate Board: role, duties and composition2026#ESGDOI
How board diversity shapes corporate disclosure under varying institutional quality: The case of an emerging economy.
Thanh Nguyen Minh, Linh Ba Nguyen, Tien Thuy Thi Le +2
Using panel data from 152 non-financial listed firms in Vietnam (2014-2023), this study analyzes how board diversity affects corporate disclosure quality, including ESG disclosure. Results show that diversity negatively impacts disclosure i…
Peer-reviewedJournalQuantitative Finance and Economics2026#AI × ESGDOI
Bridging financial disclosures and ESG ratings: A data-driven predictive framework
Kahyun Lee
This paper proposes a data-driven predictive framework that uses machine learning to map financial disclosures to ESG ratings, demonstrating practical applicability in linking disclosure content to scores.