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-reviewedJournalВестник Северо-Кавказского федерального университета2026#green_bondsDOI
Greenium as a Sustainability Indicator of a Financial Instrument: Exploring the Relationship between ESG Ratings and the Green Bonds Yields
A. Sokolova, Ya. D. Gundar, A. A. Krechetova
This study analyzes the relationship between greenium (the premium for green status of bonds) and ESG ratings of issuers using Russian market data from 2020-2025 and some global cases. Regression analysis confirms an inverse relationship be…
Peer-reviewedJournalChina Finance Review International2026#ESGDOI
Developing an ESG score for Tunisian banks: a quantile regression approach to assess its impact on financial performance with governance quality moderation
Fatma Ben Hamadou, O. Gharbi, M. Boujelbène
This study constructs a novel ESG score and corporate governance quality index specific to Tunisian banks using quantitative and qualitative data from annual reports and social media. Using quantile regression, it finds a significant negati…
Peer-reviewedJournalInternational Academic Journal of Science and Engineering2026#ESGDOI
Environmental, Social, and Governance (ESG) Performance and Firm Outcomes: Evidence from Financial and Operational Performance of Indian IT Firms
I. Usha, Dr.A. Thamotharan
This study analyzes panel data of leading Indian IT firms from 2020-2024, examining the relationship between ESG scores and financial/operational performance (ROA, ROE, Tobin's Q, asset turnover, operating margin). Firms with high ESG score…
Peer-reviewedCNJournalAdvances in Economics, Management and Political Sciences2026#ESGDOI
The Impact of Green Bonds on Corporate ESG Ratings
Ming Yang
Using Chinese A-share listed firms from 2014-2023, this study employs difference-in-differences to analyze the impact of green bond issuance on ESG ratings. Issuance significantly improves ESG ratings through enhanced information transparen…
Peer-reviewed🇪🇺 EuropeJournalMeasuring Business Excellence2026#ESGDOI
Assessing resilience in banking: the influence of ESG on credit risk during economic crises
Lavinia Conca, Pierluigi Toma, C. Colamartino +1
This study explores the link between financial crises and sustainability in banking, examining whether ESG disclosure reduces credit risk measured by non-performing loans (NPLs). Using panel regression on 192 listed EU banks from 2009-2019,…
Peer-reviewed🌍 GlobalJournalJournal of Applied Economics and Policy Studies2026#ESGDOI
A review of recent developments in ESG and corporate finance
Jian Yu
This review organizes research on ESG and corporate finance into five transmission channels: information, risk management, stakeholder relations, innovation, and capital allocation. Focusing on credible identification, it finds that ESG val…
Peer-reviewedJournalAccounting, Finance and Computational Intelligence2026#ESGDOI
Integrated Credit Validation Modeling with ESG: Incorporating Climate Risk and Sustainability Indicators in Credit Rating
Mohammad Qezelbash, Mohammad Mehdi Bagheri
This study develops an integrated credit validation model incorporating ESG and climate risk, using panel data from 165 Tehran Stock Exchange firms (2015-2023). Fixed-effects GLS regressions show ESG positively affects credit ratings, clima…
Peer-reviewed🌍 GlobalJournalJournal of Project Management2026#Disclosure InfrastructureDOI
Do political connections and Environmental, Social, and Governance (ESG) performance affect the relationship between climate change risk and audit efforts?
Abdullah Almutairi, Amjad Jameel Al-Shorafa, F. Haidar +2
This study examines the impact of climate risk disclosures on auditors' workload using data from Egyptian non-financial companies (2017-2022). Results show that greater climate risk disclosure leads to increased audit effort, and this effec…
Peer-reviewedJournalJurnal Akuntansi Kompetif2026#ESGDOI
EFEK MODERASI TIPE INDUSTRI DALAM HUBUNGAN ESG DISCLOSURE TERHADAP FIRM VALUE: STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI BEI
Febria Agatha Br Sembiring
This study examines the effect of ESG disclosure on firm value and the moderating role of industry type using panel data from Indonesian listed companies (2020-2024). Results show no significant effect of ESG disclosure on firm value, and i…
Peer-reviewed🇪🇺 EuropeJournalBusiness Strategy and the Environment2026#AI × ESGDOI
Measuring Corporate Alignment With the Circular Economy: a Text‐Based Circularity Index From Mandatory Non‐Financial Disclosures
Giuseppe Pernagallo, F. Quatraro, Eleonora Rubichi
This paper proposes a text-based circularity index using mandatory non-financial disclosures from large Italian companies. By computing cosine similarity between FTSE MIB sustainability reports (2017-2022) and a circular economy vocabulary …
Peer-reviewed🌍 GlobalJournalAmerican Impact Review2026#ESGDOI
Do Sovereign ESG Indicators Improve Portfolio Resilience in Emerging and Developing Markets? Evidence from Open Financial and ESG Data
Maria Azatyan
This paper tests whether sovereign ESG indicators are associated with equity-market resilience in emerging and developing economies using a transparent, open-data framework covering 1996-2024. Descriptive evidence suggests governance indica…
Peer-reviewedJournalEnvironmental Economics2026#ESGDOI
ESG implementation and its effect on financial performance: Focusing on sustainable financial strategies of green companies in Indonesia
Shafitranata, Liza Alvia, Rahmawati Azizah
This study examines the effect of ESG reporting on financial performance of 85 green companies in Indonesia from 2020 to 2024. Governance scores are positively associated with ROA, while environmental and social scores show no significant e…
Peer-reviewedCNJournalSocial Science Research Network2026#ESGDOI
A Matching Policy to Address ESG and Non-ESG Risks Impacted by a Relocation Policy in China's Chemical Industry
Xudong Ren, Khanh Linh Dong, Jackson Ewing +2
This paper analyzes ESG and non-ESG risks arising from China's national relocation policy for the chemical industry, including carbon leakage, pollution transfer, and stranded assets. It proposes an ESG matching policy with a standardized s…
Peer-reviewedJournalGlobal Business Review2026#ESGDOI
ESG and Firm Performance: Non-linear Dynamics and Bidirectional Causality in Pharmaceutical Industry
Jayasree Mangalagiri, Malla Praveen Bhasa, V. Parvathi
This study examines the bidirectional ESG–firm performance relationship using a cross-lagged panel model of 255 global pharmaceutical firms. Lagged ESG positively influences accounting-based metrics (ROA, ROIC) but market valuation (Tobin's…
Peer-reviewedJournalKorean Accounting Information Association2026#Transition FinanceDOI
ESG Bond Issuance and Financial Reporting Quality : Evidence from Accrual-Based Earnings Management
B. Keum
Using 8,541 firm-year observations from Korean non-financial firms (2019-2024), this study finds that ESG bond issuers exhibit significantly lower accrual-based earnings management than non-issuers, and this effect persists post-issuance. T…
Peer-reviewedJournalECONOMIC Series of the Bulletin of the L.N. Gumilyov ENU2026#ESGDOI
The Impact of ESG Factors on the Financial Stability of Companies
Zh. Zinetullina, А. Nurgalieva
This study tests the hypothesis that companies with high ESG ratings are less susceptible to bankruptcy risk using Z-score and modified Altman models. It integrates ESG factors into traditional financial stability analysis, suggesting that …
Peer-reviewedJournalDigest Finance2026#ESGDOI
CONSIDERING ESG FACTORS WHEN ASSESSING THE FINANCIAL CONDITION OF COUNTERPARTIES IN A SHRINKING MARKET AND COST ESCALATION
L. Pashtova, Veronika D. Mironova, Vera E. Ivashchenko
This paper examines the integration of ESG factors into financial condition assessment of counterparties in the Russian retail sector. It argues that ESG analysis expands traditional financial monitoring by adding predictive and qualitative…
Peer-reviewedJournalJournal Markcount Finance2026#ESGDOI
ESG INVESTING: IMPACT ON CORPORATE BEHAVIOR AND FINANCIAL PERFORMANCE
Khalil Zaman, Juliana Kadang, Amir Raza
This qualitative study examines how ESG investing influences corporate behavior and financial performance using secondary data. Findings indicate that ESG pressures encourage transparency, better governance, and sustainable strategies. The …
Peer-reviewedJournalEksis: Jurnal Riset Ekonomi dan Bisnis2026#ESGDOI
FINANCIAL PERFORMANCE AND ESG SCORES IN MINING-INDUSTRIAL FIRMS DURING COVID-19
Diky Paramitha, E. Riyani, Kan Wen Huey
This study examines the relationship between financial performance (ROA, DER, CR) and ESG scores for 10 Indonesian mining and industrial firms during 2020-2021. Using random effect regression, it finds no significant effects, suggesting tha…
Peer-reviewedJournalFuture Business Journal2026#ESGDOI
Do board characteristics moderate the relationship between ESG and financial performance? Evidence from African listed companies
Hayam Wahba, Heba B. Hathout
This study examines how board characteristics moderate the ESG-financial performance relationship for 147 non-financial listed African companies from 2019-2023. Using the ESGC score, it finds a positive ESG-performance link, strengthened by…
