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 21–40 of 177 papers
Aida Ardini, Usman Manor
This study argues that ESG disclosure expansion has outpaced verification, supervision, and legal accountability mechanisms, heightening greenwashing and investor-harm risks. Analyzing global climate-finance regulation and Indonesia's OJK f…
(著者不明)
This paper analyzes India's environmental tax incentives and their vulnerability to greenwashing due to vague definitions and lack of verification. It examines legal frameworks like GAAR and proposes using BRSR as an external verification m…
Khurana M.
This paper compares greenwashing regulations in green bond markets in India and South Korea, examining differences in regulatory frameworks and offering insights for investor protection and market credibility.
Yanan Tang, Yong Qi, Tingting Bai
Using China's Green Finance pilot zones as a quasi-natural experiment, this study finds that the policy improves ESG ratings but also intensifies greenwashing, revealing a 'policy-induced decoupling.' Difference-in-differences on listed fir…
Muhammad Mohsin
This study uses Monte Carlo simulation to analyze how bank ESG greenwashing (disclosure-performance gaps) affects financial stability. It finds that greenwashing can be privately attractive under weak supervision but becomes costly with scr…
(著者不明)
This paper provides a data-driven assessment of greenwashing in green bonds issued by big tech companies. It examines the gap between issuers' claims and actual environmental impact, offering insights for improving the credibility of the gr…
O.S. Fedorova
This paper analyzes how the role of narrative in sustainability reporting transforms under the CSRD and ESRS, shifting from auxiliary description to strategic analysis and impression management. It highlights risks of greenwashing and syste…
Hao X.
This paper uses evolutionary game theory to analyze the mechanisms behind greenwashing in ESG disclosure. It examines how regulatory stringency and audit intensity influence corporate strategies, identifying conditions for effective policy …
Juwita R.
This paper examines green legitimacy versus greenwashing in the investor relations of Indonesia's coal mining industry. It critically analyzes whether increased climate-related disclosure reflects substantive decarbonization actions, questi…
Dzul Fadhilati, Muthmainnah Muthmainnah
This review synthesizes 2018-2025 literature on external assurance as a governance mechanism to detect and mitigate greenwashing in sustainability reporting. Using agency, legitimacy, and signaling theories, it reveals the dual role of assu…
Cheng C.
This paper examines how supply chain risk exposure influences corporate greenwashing behavior. The title suggests a focus on the gap between corporate talk and actual walk, likely analyzing whether firms with higher supply chain risks are m…
L. S, Safdar D, Pooja V +1
This paper examines how greenwashing perception deters retail ESG investment in Maharashtra, India, and whether BRSR awareness moderates this effect. Based on secondary data, it finds that greenwashing fear reduces investment intention and …
(著者不明)
This paper examines the impact of greenwashing on corporate financial reporting and accounting practices. While specific details are unavailable, it likely addresses challenges related to disclosure credibility and auditing.
Nurhikmah Dewi Anugrah, Aunneke J Paembonan, Zuhalwah Yuliah Ilham +2
This study analyzes how Planet and People dimensions are represented in PT Unilever Indonesia's 2025 Sustainability Report using Roland Barthes's semiotics, exploring implications for green accounting. Using interpretive qualitative methods…
Le Thi Thu Huyen
This paper addresses greenwashing risk in ESG disclosure, where voluntary assurance creates gaps between reported and actual performance. Through qualitative analysis, it links independent audit mechanisms to forms of greenwashing, arguing …
Moh. Ubaidillah
This study examines the impact of independent directors and audit committee capability on financial performance (ROA), and the moderating role of corporate greenwashing (ESG decoupling), using 250 firm-year observations from 50 Indonesian c…
Christiansen K.L.
This paper critically examines the discourses surrounding corporate net-zero commitments, focusing on how phrases like 'burgers that eat carbon' may contribute to greenwashing. It reveals the rhetoric behind corporate sustainability claims …
Shukla, Aditya
Using the IPL Green Dot Ball Pledge as a case study, this blog analyzes the legal vacuum around ESG accountability in India, highlighting greenwashing practices. It critiques India's weak disclosure framework, lack of enforcement, and fragm…
Hidayah Ken Kinasih, Wardah Yuspin
This study develops integrated compliance parameters based on Indonesia's Green Taxonomy, POJK 51/2017, IFRS S1/S2, and Maqashid Syariah to assess greenwashing risk in Islamic banks. Analyzing Bank Syariah Indonesia's sustainability report,…
Strauß N.
This study examines how news attention, financial literacy, trust, and greenwashing perceptions influence sustainable finance investment among Swiss individual investors. It highlights the role of media and trust in shaping investment behav…
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