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 21–40 of 105 papers
Yu M.
This study examines the global impact of ESG information from diverse sources and regulatory mandates on analyst forecasts. It analyzes how different disclosure frameworks and regulations affect forecast accuracy, offering implications for …
Hasan E.F.
This study examines the impact of digital innovations on ESG disclosure quality, finding that policy stability moderates this relationship. Digital technologies enhance disclosure, but policy instability may dampen these benefits.
Derrick Fyffe
This conceptual study argues that governance architecture, not mere disclosure or climate ambition, is key to successful ESG integration in banks. It synthesizes corporate governance, climate risk, and prudential regulation to propose a Gov…
Yara Ibrahim, Khaled Hussainey, Taghred Moukhtar Sayed Moawad
This study develops an ESG prediction framework using ensemble machine learning under the Design Science paradigm. Using Refinitiv and Bloomberg firm-level data, it finds ESG performance moderately forecastable, with ensemble methods outper…
Keileen Sophia Mendez Sanchez
This paper analyzes the structural limitations of self-reported ESG data and advocates for independent verification using satellite imagery and geospatial analysis. It argues that as global disclosure requirements intensify, a shift from st…
Li Wang, Hanyu Zhou, Jing Liao +1
This paper empirically examines how ESG performance drives corporate low-carbon transformation using Chinese firm-level data. It finds that better ESG ratings reduce financing costs and spur innovation, leading to significant carbon emissio…
Laxman Tandan, R. Pradhan, S. Samarakoon +1
This systematic literature review synthesizes the state of knowledge on ESG disclosure dynamics and its effects on firms' capital market outcomes. Using bibliometric and thematic analysis, it finds that ESG disclosure affects cost of capita…
Haidong Bai, Miao Yu
This study examines how ESG engagement influences corporate value using large firm-level data through 2024. It finds that ESG raises valuation partly via green innovation and lower capital costs, with stronger governance and digital capabil…
Ziyi Feng
This systematic review synthesizes theoretical mechanisms and empirical evidence on ESG performance and corporate financing costs, drawing from studies in China, the UK, and the US. It finds that superior ESG performance generally reduces b…
Zhao Xue
This paper systematically examines how ESG ratings affect corporate financial and non-financial performance, using stakeholder theory and resource-based view. It finds that superior ESG performance improves financial metrics and long-term c…
Tanveer Bagh, Elie Bouri, Hammad Riaz +1
This study examines the effect of ESG performance on corporate risk-taking in a global sample of 8,492 firms across 52 countries (2011-2023). Higher ESG standards reduce excessive risk-taking, strengthened by strong governance. Mechanisms i…
Yuyi Pan
This paper examines how ESG ratings and securities markets drive green technology development in carbon-intensive industries. It analyzes the impact of ESG scores on financing costs and equity premiums, and tests their effect on R&D expendi…
Dr. Hitesh G. Suthar, Dr. Ketan Rabhadia, Manish Gupta +2
This study examines how the convergence of ESG and fintech drives sustainability. It covers green fintech platforms, AI-driven ESG scoring, and blockchain-enabled traceability for green bonds. It highlights how regulatory pressures and cons…
Jiale Cai
This paper analyzes how ESG integration improves long-term portfolio risk-adjusted returns through tail risk avoidance and cost of capital optimization. It finds significant heterogeneity between developed and emerging markets in excess ret…
Robert Stewart
This paper theorizes how ESG reshapes corporate responsibility through a three-part process: amoralizing ethical issues into financial categories, legitimating them via quantification, and institutionalizing them through audit-based governa…
J. Dossa, Aamir Ali Gopang, Dara Thomas +3
Using panel data from Chinese A-share listed firms (2009-2022), this study finds that ESG rating divergence negatively impacts firm financial performance, especially for high-carbon firms and those with ESG disclosures. The 2021 CSRC disclo…
Tasrim
This qualitative review of 2020–2025 peer-reviewed literature examines how sustainability accounting is integrated into financial decision-making and its impact on corporate value creation. While large firms in developed markets show progre…
Marta Santacroce, M. Contalbo, Sara Pederzoli +4
This paper presents CLARIESG, an end-to-end system for extracting and analyzing ESG information from complex tables in sustainability reports. It combines robust table extraction with structured prompting for unit normalization and cross-do…
Annika Stenström
This paper analyzes the weaponization of ESG infrastructures (reporting standards, investment practices, regulation) amid growing anti-ESG backlash. Contrasting recent cases in the EU and US—such as attempts to scale back sustainability rep…
Soohun Kim, Jiyeon Seo, Aaron Yoon
This paper examines how negative ESG incidents increase firms' downside beta using RepRisk data. The effect is stronger for severe and novel incidents and after the Paris Agreement and SASB disclosure guidance. Findings suggest ESG contribu…
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