This page provides an English interface to the gxceed GX paper corpus. The corpus aggregates papers from 13 open 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.
Showing 181–200 of 2309 papers
Guruprasad Bhat, Satyaban Sahoo
This paper conducts a bibliometric analysis of the literature on GHG emissions and firm performance, mapping intellectual trends, knowledge evolution, key themes, and future research directions. Using 125 documents from 2009-2025, it identi…
Ashish Adholiya
This paper proposes an adaptive ESG governance capability framework for environmental disclosure in India's carbon-intensive industries, aiming to shift from regulatory compliance to circular transformation. It addresses the unique challeng…
Md Moazzem Hossain, Aklema Choudhury Lema, Shamsun Nahar +3
This paper investigates the extent and nature of indigenous stakeholder engagement disclosures in sustainability reports of Australian mining companies. A content analysis of 462 annual reports over 24 years reveals an evolution from focusi…
H H Liu
This paper analyzes the ESG disclosure strategies of Chinese multinational enterprises abroad using institutional and legitimacy theories through qualitative content analysis of sustainability reports and comparative case analysis. It ident…
Mengqi Xie, Qichang Ma, Kwan Nok Chan
Using an original dataset of political connections for Shanghai and Shenzhen-listed firms (2011-2021) and Bloomberg environmental disclosure scores, we find that politically connected firms typically adopt weaker disclosure but become more …
Imam Nurcahyo Fambudi, Sri Opti, Satrio Bagus Ramadhan +2
This study analyzes the effect of accounting prudence on future firm value with sustainability disclosure as a moderator, using data from Indonesian listed non-financial firms (2017-2021). Results show that prudence positively affects firm …
Ajay Chandel, Rohail Hassan, Anurag Pahuja
This study analyzes 472 articles to assess the integration of circular economy, ESG, and net-zero transition lenses. It finds that cross-lens coupling has declined over time, indicating fragmentation. The study offers a diagnostic framework…
Lee C.F.
This paper provides a comprehensive review of ESG research, covering environmental, social, and governance aspects. While not directly focused on GX, the ESG framework influences climate-related disclosure and investment decisions.
Wang X.
This paper examines how rice farming practices influence the consistency of ESG ratings. It likely analyzes the link between agricultural sustainability factors and ESG rating methodologies, offering insights for sustainable agriculture inv…
Huang G.
This paper explores how sustainability enhances buyer-perceived value in B2B markets, analyzing how sustainability initiatives can differentiate offerings, foster loyalty, and command premium pricing.
Yancheng Lin, Shanshan SHI
Under China's dual-carbon goals and carbon dual-control policies, this study analyzes ESG transformation pathways of 9 high-emission firms (power, steel, chemical) using policy text analysis, multi-case comparison, and grounded theory. It f…
Tatiana Dănescu, Elena-Vasilica Popa
This study examines the relationship between ESG performance and financial performance/resilience of systemically important banks in Romania and Poland (2020-2024) using panel regression. Results show ESG scores are not significantly associ…
Luffi Lestari, Yusnaini Yusnaini
This systematic literature review of 60 articles (PRISMA) examines the role of sustainability accounting in navigating ESG complexity. Findings show that ESG complexity stems from reporting quality, interpretive differences, and inconsisten…
Rafika Sari, Muhammad Safdar, Eklamsia Sakti
This study investigates the impact of ESG disclosure on sustainable financial performance (SFP) and the moderating role of corporate reputation. Using logistic regression on 210 firms from an emerging market, it finds that ESG disclosure ha…
Kelvin Rafel Tuisan, Heince R.N Wokas, Christian Datu
This study analyzes the impact of sustainability reporting and capital structure (DER) on profitability (ROI) of property and real estate companies listed on the Indonesia Stock Exchange (2021-2024). Findings show that sustainability report…
Saira Baloch, Kaneez Fatima, Nadir Khan +2
This study analyzes the impact of ESG disclosure on accounting and market-based performance of 1,406 listed firms across 11 Asian economies from 2002 to 2023. Using panel regression, Granger causality tests, and SEM, it finds that ESG discl…
Maristiana Ayu. Ms, Ani Pujiati, Ade Sandra Dewi
This study examines the impact of ESG disclosure and profitability on green innovation, with corporate governance quality as a moderator, using Indonesian firms from the Sri Kehati Index (2020-2024). It finds that ESG disclosure and profita…
Liu C.
This paper empirically examines how corporate greenhushing (underreporting of environmental initiatives) affects the cost of equity capital. Findings suggest that greenhushing increases perceived risk and raises the cost of capital, indicat…
Callery P.J.
This paper analyzes how strategic disclosure by corporations affects their climate performance ratings. It examines the impact of disclosure quality and content on ratings, highlighting the importance of disclosure strategy.
Kim Y.
This paper empirically examines the cross-border impact of ESG disclosure mandates on foreign government procurement contracts, analyzing how corporate ESG disclosures affect firms' competitiveness and access in international procurement.
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