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.
Showing 2161–2180 of 2945 papers
Lavena Pandora Liman
This study analyzes the effect of ESG disclosure on audit report lag for 11 energy sector companies listed on the Indonesia Stock Exchange from 2022-2025. ESG disclosure is measured using a GRI-based index, and audit lag is days between fis…
Keitel S.S.
Explores the challenge of greenwashing in green bonds, discussing current issues and potential solutions.
Budhi Santoso, Cynthia Amalia Gunawan, Eryca Dea Putri Ardiana Pratami +2
This case study examines how PT Blue Bird Tbk integrates sustainability and ESG strategy into its strategic management in Indonesia's mobility industry. It highlights the company's progress in low-emission fleet investment and digital innov…
Khurelbaatar Batjargal, Nyamaa Dulamsuren, Ser Od Bayaraa
This paper proposes improving mineral asset valuation methods within sustainable mining initiatives and IFRS sustainability standards to bridge stakeholder expectations. Integrating TSM into valuation links ESG performance to financial outc…
Edoardo Beretta, Salome Jugeli, Elena Tsipas Mancinotti
This brief report examines data governance and regulatory complexity in integrating ESG factors into asset management and corporate reporting within the EU. It analyzes frameworks such as CSRD, SFDR, EU Taxonomy, and ESRS, highlighting chal…
R Jayanthi, Aparna Sellam K M Aparna Sellam K M, Anusha Rajesh Anusha Rajesh
This chapter explores how AI can enable climate-aligned corporate sustainability by integrating ESG reporting, CSR mandates, and SDGs, with a focus on emerging economies, particularly India. It analyzes AI's potential to strengthen measurem…
Asif Mushtaq Syed, Mohi-ud-Din Sangmi
This study tests whether voluntary integrated reporting (IR) improves ESG performance using a global sample of 459 firms (2008-2023) with quasi-experimental methods. Results show no significant effect, suggesting symbolic adoption for legit…
Tao Hong, Maochuan Wang
This paper examines whether retail investors influence corporate ESG transparency. Using NLP to measure ESG-related inquiries on Chinese investor platforms from 2010-2022, the authors find that retail investor ESG attention promotes ESG dis…
Maswadi L.
This paper examines how ESG disclosure affects earnings management in GCC firms and whether corporate board diversity moderates this relationship. Findings suggest that ESG disclosure reduces earnings management, and this effect is stronger…
Maliarchuk Oleksii
This paper examines how the proliferation of ESG investing affects stock market efficiency during the transition to sustainable finance. It highlights the divergence among ESG rating providers (correlation of 0.54) as a source of informatio…
Akbar Ali Rabbani, Kinza Sharif, Fauzia Ahmed
This study examines the Triple Green Framework (CSR, green leadership, sustainable finance) on supply chain sustainability performance. Survey data from 320 managers in manufacturing and logistics firms reveal that sustainable finance is th…
Zhaoke Feng, Chaminda Wijethilake
Using data from Chinese A-share listed firms (2012-2022), this study examines how green innovation and green finance affect corporate ESG performance. Green innovation improves ESG, especially the environmental dimension. Green finance enha…
O. A. Yusupova, Maxim V. Demidov, V. A. Vinichenko
This paper analyzes the institutionalization and current state of ESG reporting in Russia, highlighting the lack of unified standards despite mandatory disclosure requirements. Through a comparative case study of Sberbank and Nornickel, it …
Fella Halida, Umi Nurul Jannah
This study examines how ESG disclosure moderates the effects of financial reporting quality and investment effectivity on firm value in Indonesian and Malaysian manufacturing firms (2020-2024). Results show contrasting mechanisms: in Indone…
Sheilla Bintang Aerielisty
This paper compares ESG integration in corporate restructuring in Indonesia and Singapore. It finds that Indonesia's fragmented regulations and purely quantitative merger control facilitate greenwashing, while Singapore's institutionalized …
Alia Imron
This article compares ESG integration into fiduciary duties of SOE directors in Indonesia and Malaysia. Indonesia's rigid state finance doctrine chills sustainable investments, while Malaysia treats failures via civil remedies. The study pr…
Ana Yetano, L. Torres, Jaime García-Rayado +1
This study analyzes sustainability reports of 25 Spanish state-owned enterprises from 2018 to 2021, finding improved comparability and homogenization. Membership in collaborative platforms significantly enhances reporting quality, while ext…
Ittipornpaisarn P.
This paper analyzes ESG disclosure text data to assess the actual state of corporate sustainability efforts, quantitatively examining the quality and progress of disclosures.
Wang S.
This paper examines the relationship between ESG disclosure and market performance in China's strategic emerging industries, finding that a sustainable strategy moderates this link. High-quality ESG disclosure improves market valuation, but…
A. Sunitha, K. Srinivas, T.Radhika, B.Chandrakala Naik, P. Sandya Rani
This study examines the impact of AI, big data, and FinTech adoption on ESG disclosure quality and corporate transparency using survey data from 312 professionals in India, UAE, and UK. PLS-SEM results show positive effects of these digital…
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