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 461–480 of 1297 papers
Lui T.K.
This paper examines how board characteristics (diversity, independence) influence the quality of ESG disclosures among Malaysian banks, drawing on stakeholder resource-based view. It suggests that board composition can enhance transparency …
Gavana G.
This study examines the impact of board gender diversity on ESG disclosure from a contingency perspective. It explores conditions under which diversity enhances disclosure.
Brahma S.
This paper examines how ESG disclosures affect firm risk-taking, focusing on the moderating roles of female CEOs and CEO power. Empirical findings suggest that ESG disclosures reduce risk-taking, and that female CEOs may amplify this effect…
Malik N.
This study empirically examines the impact of ESG disclosure on firm performance and cost of debt using data from Indian firms. It provides evidence on the financial implications of sustainability reporting, contributing to the understandin…
Bryl Ł.
This study examines how board characteristics (size, independence, gender diversity) influence ESG disclosure via social media in the ICT industry. Findings show specific characteristics affect disclosure quantity and quality, highlighting …
Balogh I.
This study empirically examines the factors influencing ESG disclosures among large Czech companies. Findings indicate that firm size, industry, and governance structures significantly affect disclosure quality. The research provides a Cent…
Teng J.
This paper examines how board diversity affects ESG disclosure quality among Chinese firms. It suggests that greater board diversity promotes ESG reporting, highlighting the link between corporate governance and sustainability disclosure in…
Nyakuwanika M.
This systematic literature review synthesizes research on environmental accounting for climate change mitigation, focusing on ESG disclosures and effective reporting. Key themes include disclosure quality, integrated reporting, and stakehol…
Soufiene Assidi, Taha Almarayeh
Using a panel of US firms (2010-2023), this study finds a positive association between ESG disclosure and carbon emissions performance, but financial leverage weakens this relationship. Insights for policymakers on promoting corporate emiss…
Evgeniia Kiseleva, Linara Khadimullina
Using fixed-effects regression on 81 oil and gas companies from 2016-2022, this study finds that stakeholder-oriented corporate governance elements (board expertise and stakeholder engagement) are effective for reducing GHG emissions, while…
Yong Li, Shimin Shi
Using Chinese A-share listed firms from 2011-2024, this study examines whether digital finance reduces corporate ESG decoupling (gap between disclosure and practice). Results show digital finance significantly mitigates ESG decoupling, espe…
Bruna Albuquerque de Sousa Morais, Marília Regina Costa Castro Lyra, M. T. D. Dutra +3
This paper proposes a methodology for measuring ESG indicators, based on ABNT PR 2030 and international frameworks. It systematizes stages of diagnosis, materiality assessment, measurement, and reporting. It identifies lack of standardizati…
Ahmed Al-Dmour, Hani Al-Dmour, Rand Al-Dmour +2
This study examines how Big Data Analytics (BDA) enhances sustainability reporting quality (SRQ) and corporate financial performance (CFP) in Jordan's manufacturing sector. Using mixed methods and PLS-SEM on 224 firms, it finds BDA signific…
Yifei Fang
China's shift to mandatory sustainability reporting in 2022 is examined through a synthesis of 17 coded studies. Benefits include lower default risk, improved earnings quality, and stronger innovation. However, effects vary with enforcement…
Esam O. Elharon
This review systematically examines ESG accounting and finance literature in the MENA region, finding that ESG value relevance depends on proxies, governance effects are mixed due to ownership concentration, and board independence and audit…
Sixuan Liu, You He
This paper systematically investigates the mechanism by which digital transformation promotes green innovation through the lens of ESG. It identifies bottlenecks in technology integration, data quality, and cost-benefit balance, and propose…
Veliota Drakopoulou
This study examines the market impact of ESG report releases on the Abu Dhabi Securities Exchange (ADX) from 2021 to 2025 using an event study. Results show no significant abnormal returns or trading activity, indicating limited price disco…
Amal Alharthi, Ahmad Alomari, Fawwaz Alrwabdah +3
This paper examines how green digital technologies (GDTs) such as ERP, cloud, IoT, AI, and big data analytics affect ESG disclosure quality for 30 industrial firms listed on the Amman Stock Exchange (2020–2024). Using panel data analysis, i…
R. Romadoni, Nursanti Mardiyati, Aisyah Nikita Permata Putri
This normative legal research examines the liability of Indonesian banks for failing to implement green banking principles. It finds that these principles have become hard law via OJK regulations, exposing banks to administrative, civil, an…
Nor Amira Mohd Ali, Muhammad Hanif Abdul Gafar
This systematic literature review examines corporate environmental sustainability research and proposes the Green Value Paradigm (GVP) as an integrative framework. While CSR and ESG remain foundational, emerging themes include the environme…
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