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 20121–20140 of 20379 papers
P. Kien
This study analyzes Vietnam's legal framework for ESG disclosure by listed companies, finding it fragmented, lacking quantitative standards, independent assurance, and deterrent sanctions. It recommends aligning with international standards…
Viveksagar Sareen, Parijat Upadhyay, Surajit Bag +1
This study synthesizes literature from 2015-2025 to identify eight themes influencing ESG disclosure's alignment with SDGs. It categorizes mediating factors (integrated reporting, CSR committees, digital transparency, stakeholder inclusion)…
A. Davidescu, E. Manta, Ioana Bîrlan +2
This study uses NLP to analyze discrepancies between ESG disclosures and external media coverage for 204 large firms in Central and Eastern Europe, constructing a Greenwashing Severity Index (GSI). It finds moderate greenwashing across sect…
Junkai Chen
This study analyzes AI information disclosure in ESG reports of listed companies in the US, Europe, and China. It finds that ESG reports are the primary channel, with significant disparities across AI domains (development, application, manu…
Stepan Franc, Petra Holendová
This bibliometric review maps 345 peer-reviewed articles (2015-2024) on ESG reporting and information asymmetry. It finds limited direct studies on ESG data quality and completeness, with greenwashing addressed only marginally. Calls for st…
A. Weremczuk, Mariusz Chądrzyński, Sylwester Kozak +1
This paper evaluates corporate officer liability for ESG reporting duties in Poland, analyzing the CSRD and amended Polish Accounting Act. It clarifies management and supervisory board responsibilities, highlighting improved credibility and…
Farhan Hussain, Zhifang Zhou
This study examines whether comprehensive ESG disclosure enhances firm value in BRICS emerging markets using a GRI-based index and a staggered difference-in-differences design. Firms achieving comprehensive disclosure show higher firm value…
Dr. Purvy Karia, Mr. Mayank Satra
This paper qualitatively assesses Larsen & Toubro's ESG disclosure architecture using its Integrated Annual Reports, BRSR, and Sustainable Finance Frameworks. It finds a comprehensive system with a clear link between ESG performance and cos…
Anderson Yu
This paper introduces the Mechanical Mapping Engine (MME), a deterministic execution-layer infrastructure that converts real-world behavioral activity into machine-verifiable ESG disclosure structures. Using the PADV protocol, SRMID framewo…
Mukhtar A. Adam, Mohammed Abdalla
This paper examines the role of environmental audit frequency and quality in enhancing ESG disclosure among Malaysian public institutions. Findings show that state-level ESG audits positively correlate with increased disclosure, with larger…
Sara Mustafa Alatta Mohamed, Yosra Azhari Elamin Elboukhari
This study examines the relationship between ethical leadership and ESG disclosure among 147 non-financial firms listed on the Saudi Stock Exchange from 2020 to 2024. Using random-effects panel regression, it finds a positive and significan…
Yen-Lien Kuo, Wensong Wu, Daigee Shaw +5
This experimental study shows that introducing imaginary future generations (IFGs) significantly increases the probability of choosing carbon tax schemes by 11%. A survey in Taiwan found that a carbon tax bundled with reduced VAT and lump-s…
Jibriel Elsayih, Rina Datt, Qingliang Tang +1
This study empirically examines the relationship between carbon management system quality (CMSQ) and voluntary carbon assurance (VCA) using a sample from over 40 countries (2011-2018). It finds that firms with superior CMSQ are more likely …
Daramola Joseph Omoyele
The UK's net-zero target relies on carbon pricing, but ETS-covered sectors have reduced emissions while non-ETS sectors (75% of emissions) lag. This paper shows that effective carbon prices in transport, buildings, and small businesses are …
B. Lu, Xueye Liu, Jialin Hong +4
This study develops a process-level accounting framework to quantify the long-term impact of the EU's CBAM on China's steel industry. Certificate costs are estimated at 0.29–12.3 billion CNY by 2050, with EU ETS price as the main driver. Lo…
Gunther Glenk, Rebecca Meier, Stefan Reichelstein
This paper develops a generic model for constructing carbon abatement cost curves, calibrated on European cement producers under the EU Emissions Trading System. The results show that a carbon price of €85/ton (2023 average) incentivizes ab…
Pierdomenico Duttilo, Francesco Lisi
This paper examines the pass-through of EU ETS carbon costs to Italian wholesale electricity prices from 2016 to 2024. Using daily data and regression with autoregressive dynamics, it finds that carbon costs are positively transmitted but i…
Ms. K. Dharani, Dr. R S Ch Murthy Chodisetty
This study conceptually examines how carbon markets (ETS, carbon pricing, offsets) enhance sustainable finance effectiveness. It analyzes moderating roles of GDP per capita and political stability, emphasizing strong policy frameworks and t…
Ohn Zin Lin, Dagmar Juchelková, Libor Štěpanec +2
This paper analyzes fragmented regulations, limited green finance access, and underdeveloped carbon markets in ASEAN. Through comparative policy analysis of global best practices (EU ETS, CBAM, green bond standards) and case studies from In…
Weijie Liu
This paper constructs an ensemble learning prediction framework using LightGBM, XGBoost, and CatBoost to predict carbon emission trading prices for listed manufacturing enterprises in China. Using SHAP for model interpretability, it finds t…
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