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 381–400 of 1187 papers
Zihan Guo
Using panel data of Chinese A-share listed firms (2018-2024) and PSM-DID, this paper finds that a one-standard-deviation increase in ESG disclosure quality raises Tobin's Q by 6.8%. Auditor independence positively moderates this effect, esp…
Vitalie Toma
The paper assesses how Moldova can strengthen corporate environmental reporting and accelerate the green transition by aligning with EU CSRD and ESRS E1-E5. It provides a gap analysis revealing weak public ESG disclosure, lack of Scope 2-3 …
Olayinka Odunayo Akinlade, Olabisi Bolarinwa Odewole, Chinanuife Emmanuel +2
This study examines the relationship between sustainability reporting quality and corporate reputation in Nigerian oil and gas firms using data from 2019-2025. High-quality ESG disclosures strongly correlate with reputation (r=0.842), with …
Jaehyun Park, H. Kwon
This study examines whether sustainability disclosure affects firm value through external ESG evaluation, using Korean listed firms (2019-2021). Regression and mediation analyses show that disclosure is positively associated with external E…
Ali Ahmed, Daniel Nenguke, Filip Dudek
This paper introduces the 'Green Premium Paradox,' where investors pay a premium for ESG-labeled stocks without verifying the truthfulness of sustainability claims. Using behavioral finance, the authors develop a model connecting ESG disclo…
G SRINIVAS KULKARNI
This study examines the impact of mandatory ESG disclosure under India's BRSR framework on firm financial performance in environmentally sensitive sectors. Using panel data from NSE 500 firms, it finds that environmental intensity measures …
Safaa Houna, Lena Sticken, Károly Szóka
This paper develops a conceptual framework integrating behavioural insights into ESG reporting led by CFOs. It explains how cognitive biases shape disclosure decisions and how nudging mechanisms can counteract them, improving transparency, …
Adv.Sumayya ali
This article argues that India's ESG framework is structurally deficient, being predominantly voluntary and disclosure-oriented, lacking binding performance obligations and enforcement. Through comparative analysis with the EU's CSRD, UK's …
Godanointing Aderibigbe
This article argues for comprehensive ESG legal reform in Nigeria to support its energy transition, proposing a unified ESG statute, a transition finance taxonomy, statutory clarification of ESG-related directors' duties, performance-based …
(著者不明)
This paper empirically examines how mandatory disclosure regulations affect firms' ESG profiles. It highlights that ESG scores are sensitive to disclosure quality and data availability, and shows the impact of disclosure mandates on smaller…
(著者不明)
This paper analyzes Australia's 2025 ESG reporting legislation, which mandates large entities to disclose climate-related risks, greenhouse gas emissions, and transition strategies. It unpacks the policy framework and discusses practical im…
(著者不明)
This paper demonstrates that increased retail investor ESG attention on social media enhances firms' subsequent ESG disclosure, highlighting the role of stakeholder pressure in corporate transparency.
(著者不明)
This paper investigates corporate accountability in voluntary ESG reporting by analyzing the relationship between ESG performance and report readability. It finds that more readable reports are associated with better accountability and tran…
Karim Mahran, Osama Abouelela, Hamed Mohammad Esmail Mohammad +1
This systematic review of 265 articles maps the relationship between board diversity and ESG practices. Findings show most studies focus on gender and independence, neglecting other dimensions like age and expertise. Research on how board d…
Andrew Mackenzie, Matthew Brown
Based on interviews with 12 senior sustainability leaders in the UAE, this paper examines barriers to ESG implementation in the MENA region. Findings reveal strategic ambiguity, communication issues, framework/reporting challenges, limited …
S. Sunitha
This paper analyzes the evolution of sustainable and social entrepreneurship in India from 2023-2026, focusing on policy frameworks like BRSR, green finance, and Startup India. It finds growth in climate-tech, circular economy, and women-le…
가톨릭대학교 국제경영학과 겸임교수, Ho Cheol Son
This paper analyzes the impact of linking executive ESG KPIs to suppliers' GHG management performance, focusing on Scope 3 emission reductions and supply chain decarbonization. Empirical evidence suggests that such linkage improves supplier…
Alessandra Rigolini, C. Presti, K. Corsi
This study examines how SMEs transition from symbolic ESG disclosure to substantive ESG-oriented performance management systems (PMS) using data from an Italian stone district. It identifies five interdependent enabling factors: institution…
Wei-Yi Wang, Xiaoni He, Pen-Chi Chiang
This study assesses bamboo's strategic potential for net-zero transition using an ESG framework. It extracts transferable ESG practices from leading agri-food firms and evaluates bamboo as a Nature-based Solution (NbS), showing 15-20% incom…
Zakir Hossen Shaikh, Satish Chandra Tiwari, Alamgir Sani +2
This study analyzes the impact of ESG disclosure and GHG reporting on firm performance using data from 37 NIFTY 50 Indian companies from 2018 to 2024. ESG activities and GHG emission disclosures are positively related to corporate performan…
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