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-reviewed🌍 GlobalJournalDinasti International Journal of Economics Finance & Accounting2026#ESGDOI
The Effect of ESG Score on Financial Performance and Financial Distress with ESG Controversies as a Moderating Variable in ASEAN and Indian Emerging Markets
Stefanus Dimas R. Saputro, Enrique Griffin Imanuel Marbun, Elfriana Nely Royana Situmorang
Using 1,168 firm-year observations from 146 non-financial firms in Indonesia, Malaysia, the Philippines, Thailand, and India (2017–2024), this study tests whether ESG scores affect ROE and Altman Z″-Score, with ESG controversies as a modera…
Peer-reviewedJournalKompeten Jurnal Ilmiah Ekonomi dan Bisnis2026#ESGDOI
Pengaruh Sustainability Reporting, Non-Performing Financing, dan Capital Structure terhadap Nilai Perusahaan pada Subsektor Multifinance
Najwa Arofatullabibah, Siti Nur’aidawati
Using panel data from five Indonesian multifinance firms (2016–2025, 50 observations) and a fixed-effects model, this study tests how sustainability reporting, non-performing financing (NPF), and capital structure affect firm value. Sustain…
Peer-reviewedJournalIconic Research and Engineering Journals2026#ESGDOI
Sustainability Reporting Practices and the Pricing of Consumer Goods: Empirical Evidence from Manufacturing Firms in Lagos State, Nigeria
ADEGOKE Bolaji Paul, Oluwaseyi Ayodele ADEDIPE
Surveying 213 employees across 20 consumer-goods manufacturers in Lagos, Nigeria, this study examines how sustainability reporting practices affect product pricing. Reporting practices showed a moderate, significant positive relationship wi…
Peer-reviewed🌍 GlobalJournalJOURNAL OF ACCOUNTING AND FINANCIAL MANAGEMENT2026#ESGDOI
Audit Committee Effectiveness and Sustainability Reporting in Emerging Markets: Evidence from Nigeria’s Listed Industrial Firms
Dauda. Madaki
Using panel data from five Nigerian listed industrial firms (2019–2023), this study examines how audit committee independence and meeting frequency affect ESG/sustainability reporting. Independence significantly improves sustainability disc…
Peer-reviewedJournalZenodo (CERN European Organization for Nuclear Research)2026#ESGDOI
SUSTAINABLE REPORTING AND FINANCIAL PERFORMANCE OF LISTED FIRMS IN NIGERIA
Magdalene Williams, Ngbomowa Moses (Ph.D.) Jonah
This study examines how environmental disclosure (EDI) and social sustainability reporting (SSR) affect ROA and ROE among listed Nigerian firms. Using ex-post facto design and multiple regression, EDI and SSR jointly show significant positi…
Journal2026#ESGDOI
Peer Review Report For: Sustainability Disclosure, Governance, and Corporate Performance: Evidence from Accounting- and Market-Based Measures [version 1; peer review: 1 approved with reservations]
(著者不明)
This is a peer review report on a study examining the link between sustainability disclosure, governance, and corporate performance using both accounting- and market-based measures. It received 'approved with reservations' status. No abstra…
Peer-reviewed🌍 GlobalJournalCogent Business & Management2026#ESGDOI
Do domestic and foreign institutional ownership shape the link between ESG disclosure and cost of debt? Evidence from the Indonesia Sharia Stock Index
Muhammad Arfan, Muhammad Putra Aprullah, Yossi Diantimala +1
Using 717 firm-year observations of non-financial firms on Indonesia's Sharia Stock Index (2018–2023), this study tests whether the ESG disclosure–cost of debt link varies by institutional ownership origin. Higher ESG disclosure is associat…
Peer-reviewedJournalRiset2026#ESGDOI
EXTERNAL ASSURANCE QUALITY AND THE VALUATION OF SUSTAINABILITY PERFORMANCE
Yuliantari Astasuci Nalurita, Ula Restu Rafifah, Afif Musthafa +1
Using 87 firm-year observations from Indonesian listed firms (2022–2024), this study examines how ESG performance affects firm value and whether external assurance quality moderates this relationship. ESG performance significantly enhances …
Peer-reviewedJournalManagement Sciences2026#ESGDOI
Application of the decarbonization method to enhance the effectiveness of strategic management in organizations
F. P. Zotov, G. P. Butko
This study explores how Russian firms can engage management in decarbonization to strengthen strategic management. Using ESG principles and IPCC/corporate disclosure data, it develops a practical toolkit for targeted management of decarboni…
Peer-reviewedJournalEdunity Kajian Ilmu Sosial dan Pendidikan2026#ESGDOI
Pengaruh Enviromental, Social dan Governance (ESG) Terhadap Nilai dan Kinerja Perusahaan dengan Moderasi Ukuran Perusahaan di Idxesgleader
Mukhibi Anwar Sholih
Using 17 IDX ESG Leader firms (68 firm-year observations, 2021-2024), this study tests the effect of ESG Risk Rating on firm value (LNMCAP) and financial performance (ROA), with firm size as moderator. ESG risk rating is positively associat…
Peer-reviewedJournalInternational Journal of Financial, Administrative, and Economic Sciences2026#ESGDOI
ESG Investing and Investor Behavioural Biases: A Systematic Review and Integrated Behavioural Finance Framework: A Systematic Literature Review
M. Khan, Juliet Sophia
A PRISMA-based systematic review of 72 studies (from 5,213) synthesises the nexus of ESG and investor behavioural biases. It finds ESG's impact on investment decisions is mediated by behaviour—herding, overconfidence, disposition effect, gr…
Peer-reviewed🌍 GlobalJournalE-Jurnal Akuntansi TSM2026#ESGDOI
STRUKTUR KEPEMILIKAN DAN PENGUNGKAPAN ESG
Dominicus Savio Marandri, Dyna Rachmawati
This study examines how ownership structure affects ESG disclosure among 364 non-financial firm-years listed on the Indonesia Stock Exchange (2021–2024). Managerial and institutional ownership show no effect, family and majority ownership h…
Peer-reviewedJournalJurnal Ekonomi Manajemen dan Bisnis2026#ESGDOI
Pengaruh Pengungkapan Lingkungan, Sosial, dan Tata Kelola (ESG) Terhadap Biaya Utang
Argianov Ramadhan, Nela Safelia, Fitrini Mansur +1
Using 742 firm-year observations from 288 non-financial Indonesian listed firms (2019–2025), this study examines how ESG disclosure affects the cost of debt. Across OLS, Driscoll–Kraay, fixed-effects, and random-effects models, higher ESG d…
Peer-reviewedJournalJournal of Banking and Financial Dynamics2026#ESGDOI
ESG, Corporate Governance, and Financial Performance: A Bibliometric and Science Mapping Analysis
Monica Chowdary Akkineni
A bibliometric and science-mapping review of 27 Scopus documents on ESG, corporate governance, and financial performance using bibliometrix and VOSviewer. Output surged after 2017, peaking 2023-2025, with knowledge production shifting from …
Peer-reviewed🌍 GlobalJournalIndonesian Journal of Sustainability Accounting and Management2026#ESGDOI
Comparison of ESG Methodologies in the Effect of Sustainability Accounting Practices on Financial Performance: A Research within the Scope of BIST Companies
Burak Kayıhan, Burhan Heybeli
This study compares how different ESG methodologies affect the link between sustainability accounting practices and financial performance. For 58 Borsa İstanbul-listed firms, ESG scores from LSEG, S&P Global, and CSR HUB were correlated wit…
Peer-reviewed🌍 GlobalJournalJournal of Ethics and ESG2026#ESGDOI
From ESG Disclosure to Financing Resilience: A Conceptual Framework for Indonesian Islamic Banks
Selvia Khusnul Khotimah
This conceptual paper develops a framework analyzing how ESG disclosures affect non-performing financing (NPF) in Indonesian Islamic commercial banks (2020-2024). Integrating Agency Theory and Maqashid Sharia, it hypothesizes that environme…
Peer-reviewed🇺🇸 USAJournalSustainability2026#ESGDOI
The Effect of ESG Controversies on Corporate Financial Performance: Evidence from US Listed Firms
Areen Zuhier Altaany, Ahmad Alomari
Using 14,210 firm-year observations for 1,737 US-listed firms (2014-2025), this study finds that firms recording an ESG controversy report ROA about 0.50pp lower the following year, with a weaker Tobin's Q effect. The ROA association concen…
Peer-reviewed🌍 GlobalJournalWADIAH2026#ESGDOI
The Role of Profitability in Mediating the Effect of Intellectual Capital and ESG Disclosure on Firm Value in Islamic Banking in the Asean Region
Miftahul Farichah, Eka Wahyu Hestya Budianto
Using 20 ASEAN Islamic banks (2020-2024), this study tests how intellectual capital and ESG disclosure affect firm value, with profitability as a mediator. Intellectual capital and profitability significantly raise firm value, but ESG discl…
Peer-reviewed🌍 GlobalJournalINTERNATIONAL JOURNAL OF ECONOMICS AND FINANCIAL MANAGEMENT2026#ESGDOI
Integrated Environmental–Economic Accounting (IEEA) Disclosures on Firm Value
Margaret S. Eka
Using five-year panel data (2020–2024) from five Nigerian listed oil and gas firms, this study tests how Integrated Environmental–Economic Accounting (IEEA) disclosures affect Tobin's Q via a fixed-effects model. Remediation (β=0.214) and c…
Peer-reviewed🇪🇺 EuropeJournalCorporate Social Responsibility and Environmental Management2026#ESGDOI
Beyond the Badge: Do Sustainable Business Certifications Reflect Employees' Workplace Experiences? Evidence From Employee‐Reported Workplace Evaluations
Malte Bau, Sumaya Islam, Michael Wunsch
Comparing 172 certified firms (B Corp, EconGood) with 20,026 non-certified firms using kununu employee reviews, the study finds certified firms are rated better by employees, yet certification scores show no association with employee evalua…
