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 2309 papers
Kelly Limandar, Ria Karina, Sheila Septiany +1
This study examines the relationship between ESG disclosure and stock returns for 63 Indonesian listed firms (2019-2023), using GRI-based content analysis. Social disclosure shows a consistent positive association, environmental disclosure …
Eric S Parilla
This study examines how carbon footprint disclosure and sustainability initiatives affect student perceptions and enrollment decisions at Northwestern University, Philippines. Analyzing survey data from 2,195 students, it finds that green i…
Tetiana Paientko
This paper empirically analyzes the impact of the EU's Corporate Sustainability Reporting Directive (CSRD) on stock prices. It examines the market effects of mandatory ESG disclosure, shedding light on the information function of disclosure…
Tetyana S. Hayduchok, Nina I. Tsehelnyk, Yuliia V. Maksymiv +1
This article comprehensively analyzes the transformation of accounting systems, corporate reporting, and ESG auditing within the emerging European model of sustainable business. It examines integrating financial and non-financial indicators…
Anas Jameel, Anshal Tiger, Waseem Ahmed
This foundational paper systematically examines the theoretical origins, definitional evolution, and empirical evidence of ESG as a multidimensional governance construct. It traces ESG's lineage from CSR and stakeholder theory to global rep…
Copes, Simone, Lamanna, Giuseppe
This paper analyzes the evolution of sustainability reporting under the CSRD and ESRS, focusing on the inherent challenges of ESG data and the principle of double materiality. It examines the potential criminal liability of companies for fa…
Dr. Neha Agarwal
This chapter analyzes global frameworks (SDGs, Paris Agreement, GRI, OECD guidelines) and Indian regulations (Companies Act, BRSR, SEBI disclosure norms) governing sustainable business, arguing that voluntary actions are insufficient and bi…
Giuseppe Bifulco, Giulia Scardozzi, Sara Trucco
This study examines how ESG disclosure volume affects readability in European listed banks' annual reports (2014-2024) using the Gunning Fog index. It finds that environmental and social disclosures improve readability, while governance and…
null Khairul Thaffan, null Fanji Farman
This study examines the impact of CSR disclosure, carbon emissions disclosure (GRI 305), and ESG scores on firm value (PBV) for Indonesian banking firms listed on the IDX from 2020-2024. Using panel data from 39 firms (195 firm-year observa…
null Madhuri N P, null Thamotharan A
Analyzes green lending, ESG disclosure, and financial performance in four Indian private banks (FY2018-23). Green loans remain under 1.5% of advances, but disclosure quality improved after SEBI's BRSR framework. No strong short-term correla…
null Almira Yumna Putri, null Wirmie Eka Putra, Yuliusman Yuliusman +1
This systematic literature review (2016-2025) examines the role of internal control systems in sustainability disclosure. It finds that internal control has evolved from compliance to a strategic tool, and its integration with ESG strategie…
Rosidawaty, Andika Mugi Gumilang, Tanti Septiani +1
This study examines the impact of ESG disclosure on financial performance (ROA, ROE, Tobin's Q) for 18 Indonesian energy companies (2020-2024) using multiple regression. Results show ESG disclosure significantly positively affects ROE but n…
Mohammad Shubita, Moade Shubita, Mohammad Alqam +2
Using panel data from 31 Jordanian industrial firms, this study examines the differential effects of environmental, social, and governance disclosures on the weighted average cost of capital (WACC). Results show no statistically significant…
Michael Kraten
This article argues that ESG accounting continues to gain relevance despite regulatory pauses like the SEC's delay in enforcing climate disclosure rules. It identifies five unexpected industry shifts showing ESG's growing permanence: adopti…
Alpana Alpana
This study qualitatively analyzes the ESG, CSR, and sustainable banking strategies of SBI and HDFC Bank over five years (FY2020-21 to FY2024-25) using thematic content analysis of annual reports and BRSR. It finds a shift from compliance-ba…
Lingaraju N.
This paper systematically reviews the structural, financial, regulatory, and cognitive barriers hindering sustainable practices among Indian MSMEs. It identifies high costs of green technology, regulatory overlaps, lack of green finance acc…
Anjali Raghuwanshi, Harsh Raghuwanshi, Roli Pradhan
Analyzing sustainability disclosures of five Indian textile firms (2020-2025), this study identifies five decarbonization archetypes: transformational, efficiency-based, scale-driven, compliance-driven, and brand-driven. While progress in r…
Uddin M.N.
This paper analyzes the relationship between CSR disclosure efficiency, profitability, and marketability in the banking industry of Bangladesh. It examines how CSR disclosure impacts firm value and financial performance, highlighting the im…
Bhattacharya S.
This study empirically examines the impact of ESG performance on credit ratings for Indian firms. It finds a significant relationship, suggesting that ESG factors are relevant for credit risk assessment in emerging markets. The findings sup…
Aprillianto B.
This study empirically examines the impact of ESG disclosure on financial performance among listed agro-industrial companies in Indonesia, testing whether environmental sensitivity and customer proximity moderate the relationship. Findings …
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