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 4901–4920 of 15012 papers
Eleonora Stancheva Todorova
This systematic literature review examines how automation (AI, ML, blockchain) and sustainability reporting jointly transform the accounting profession. It finds that automation shifts accountants to analytical roles while expanding reporti…
Ummi Kalsum Mutmainnah, Magdalena Pazizi, Muhammad Tavif Al Muzacky +1
This study examines Green Management Accounting (GMA) implementation in Indonesia's banking sector to support sustainability. It finds GMA involves resource efficiency, environmental cost disclosure, and integrating eco-friendly policies. C…
Nawal ALtawati, Sondos Badwan, Esraa Milad
This case study of SK Marble and Granite Company in Libya examines how sustainability accounting improves financial reporting quality. Using GRI standards, it finds that environmental, social, and economic disclosures enhance reliability, t…
Jiali Ding, Genxu Wang, Yuhao Li +3
Year-round observations reveal that greenhouse gas emissions from exposed riverbeds in permafrost regions are negligible, improving carbon cycle understanding in climate models.
Yew Hua Ling, Y. Tham, L. Jong
This study examines how sustainability committees and female directors affect SDG disclosure breadth among Malaysian listed firms. Using a panel of 1,958 firm-year observations, it finds that sustainability committees significantly enhance …
Tarek Ben Noamene
This qualitative study examines how Tunisian listed companies appropriate global ESG standards. It reveals divergent trajectories from symbolic compliance to deep integration and proposes a three-phase appropriation model (Reception, Refram…
José Reinaldo Passos Villefort Júnior, Dermeval Martins Borges Júnior, L. Machado +1
This study examines the risk of Brazilian listed companies with strong ESG practices. Using data from Economatica and Refinitiv Eikon, it finds that firms disclosing ESG scores have higher beta risk on average, contradicting the hypothesis …
C. TUSHABOMWE-KAZOOBA, Imelda Kemeza, Robinah FLORAH NAKAKEETO +4
This longitudinal case study examines ESG accounting at Mbarara University of Science and Technology (MUST), a public university in Uganda. Analyzing financial reports and policy documents from FY2020/21 to FY2024/25, along with interviews …
Tisha Arora, Dr Preeti Sharma
This study surveys Indian investors on ESG fund awareness. Despite high interest in sustainability, understanding of ESG funds is moderate, with reliance on social media. Concerns about greenwashing and vague disclosures hinder participatio…
Fisnik Brovina, Dario Sipos, Halina Kot +2
Compares ESG compliance of MNCs in Poland vs Albania. Poland scores 4.0 with strong regulation and digital adoption; Albania scores 2.6 with low transparency. Recommends stronger digital reporting and regulatory alignment.
Manuela Alves Chami, Geovane Camilo dos Santos, Cíntia de Melo de Albuquerque Ribeiro +1
This study examines the relationship between ESG performance and stock prices of agribusiness firms in BRICS countries from 2009 to 2022. Using panel data analysis, it finds a significant positive association, indicating that investors valu…
Andini Anissa, M. Sidik, Lihan Rini Puspo Wijaya
This study examines the impact of corporate governance, profitability, and company size on environmental disclosure in 31 Indonesian mining firms from 2021-2024. Using GRI-based data, regression analysis shows that audit committees, indepen…
Sri Hartati Simamora, Arthur Simanjuntak, Rimky Mandala Putra Simanjuntak +1
This study examines the effect of environmental disclosure on financial and stock performance for mining and energy firms listed on the Indonesia Stock Exchange (2021-2024). Using GRI 4 environmental indicators, it finds that environmental …
Qian Cheng
This study examines the role of data analytics in supporting ESG transformation at Haier, a Chinese manufacturing giant. It identifies drivers (regulatory pressure, market demand, digital transformation) and challenges (insufficient data sh…
Ayunda Putri Izati, Pujangga Abdillah
This study examines the impact of tax aggressiveness on ESG and the moderating role of CEO gender. Using data from 119 Indonesian listed firms (2022-2024), results show tax aggressiveness negatively affects ESG, and female CEOs amplify this…
Nedeljko Krajišnik, Dragana Barjaktarević, Tijana Kovačević
This paper comprehensively analyzes the application of ESG standards in labor relations in Serbia. While Serbia lacks a unified ESG law, its labor law covers most social (S) elements, and judicial practice contributes to operationalizing ES…
Setiyo Hayati, Isti Budhi Setiawati, D. Suryadi +1
This study qualitatively examines how digital communication strategies enhance corporate sustainability in digital business transformation. Through library research, it identifies five pillars: digital transparency and sustainability disclo…
Shay Tsaban, T. Shavit
This conceptual paper argues that transparent reporting on employee happiness investments reduces information asymmetry in capital markets. It critiques current accounting standards (IAS 38) that require immediate expensing, obscuring strat…
Norhayati Abdullah, Fahru Azwa Mohd Zain, Mariana Jusop +3
This study uses a quasi-experimental design with 151 Malaysian university students to test a TPB-based digital sustainability intervention. Results show significant improvements in environmental intention, knowledge, and action, with enviro…
S. Vasylishyn, Yu. Nezhyd
This study compares international and Ukrainian practices of stakeholder engagement disclosure in sustainability reporting for agricultural enterprises. International companies demonstrate integrated, strategic models, while Ukrainian firms…
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