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 2381–2400 of 3248 papers
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…
Yash Periwal, Kamal De Krishna, Dr. Ankit Raj Singh
This review synthesizes evidence from over 50 papers on how corporate governance mechanisms (board independence, gender diversity, CEO duality, ownership structure, sustainability committees) influence ESG performance and sustainability rep…
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…
V. Levchenko, O. Sereda
This paper analyzes the impact of ESG factors on enterprise investment activity under conditions of sustainable economic transformation. It identifies asymmetric investment recovery and a shift toward intangible assets, revealing mechanisms…
V.V. Shkromyda, T. Gnatiuk, Alina Hrubelias
This paper compares non-financial reporting models in Switzerland, UAE, Chile, Singapore, and Indonesia, finding that institutional incentive configurations determine effectiveness, not formal obligation. It proposes an integration model fo…
Anggun Permata Husda, Nur Inda Sari, Sari Budiarti
This study examines the impact of green accounting and ESG disclosure on sustainability performance using data from 7 agriculture companies listed on the Indonesia Stock Exchange (2020-2024). Multiple regression analysis shows both green ac…
Thevan Kumar, Tan Seng Teck, L. S. Geok +4
This paper critically examines whether ESG indices provide a perfect measure of corporate responsibility. Through analysis of Apple and Volkswagen cases, it identifies strengths (transparency, sustainability integration) and limitations (in…
Krishnashis Das, Subhrakamal Banerjee
This report analyzes Citigroup's FY2023 ESG performance using official reports and third-party ratings, with 26 data visualizations. Key findings include $441 billion in cumulative sustainable finance, 49% reduction in Scope 2 emissions (ex…
Huajian Jiang
ESG-DocQA is a validated benchmark dataset for evidence-grounded question answering over corporate ESG reports. It includes 300 samples, annotation guidelines, and experimental results, focusing on document-image grounding. The dataset is a…
Abdul Ghafoor, Yasar Bayraktar, Ammar Ali Gull +1
This study investigates how the adoption of executive compensation clawbacks affects corporate climate engagement for US-listed firms from 1996-2017. Using a Climate Engagement Index (CINDEX) based on four variables including CDP reporting,…
Kingsley Chibuzo Ozike, Ikugbe Eldred Ebunu, M. S. Kamara +2
This paper comparatively analyzes how ESG compliance contributes to agribusiness resilience through stakeholder trust and sustainability performance in Nigeria and Brazil. Integrating Resource-Based View, Stakeholder Theory, and Institution…
Naila Amara, Abdulrahman Alomair, Abdulaziz S. Al Naim
This study examines how gender diversity on audit committees influences ESG disclosure quality in UK firms. Findings suggest that greater diversity leads to more comprehensive ESG reporting.
O. Fomina, Uliana Shakhova
This conceptual paper proposes integrating ESG indicators into accounting systems to reduce information asymmetry between enterprises and stakeholders. It suggests expanding analytical accounting with ESG attributes while preserving synthet…
Petr Prochazka, Емил Велинов, Irem Akem
This study examines how top management team diversity impacts ESG performance in multinational freight transport companies under the EU's CSRD. Based on case studies of 13 firms, it finds that board diversity, especially in social and gover…
Onipe Adabenege Yahaya
Using panel data of 148 Nigerian firms from 2010-2025, this study examines the impact of triple bottom line (ESG) reporting on financial performance (ROA). Governance quality shows a significant positive effect, while environmental and soci…
Radosveta Krasteva-Hristova, Iva Moneva
This conceptual study examines how digitalization can reduce ESG and circular economy reporting costs for women-led SMEs in the EU, focusing on the Danube Region. It identifies four accounting challenges (measurement, valuation, disclosure,…
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