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 501–520 of 1187 papers
Ni M.
This paper empirically analyzes how ESG disclosure requirements influence corporate human capital upgrading in China, suggesting that disclosure mandates can drive improvements in human resource management and employee skill development.
Temiz H.
This study examines the relationship between ESG disclosure and foreign ownership, and how information and governance environments moderate this relationship. It provides empirical evidence on the role of disclosure in attracting foreign in…
Chen K.
This study uses international data to analyze how mandatory ESG disclosure affects trade credit between firms. It provides empirical evidence that disclosure mandates alter supply chain credit behavior, highlighting the economic relevance o…
Graafland J.
This paper examines the macro-level relationship between corporate social performance (CSP) and greenhouse gas emissions. It investigates whether countries with higher aggregate CSP have lower emissions, shedding light on the economy-wide i…
Tianshu Qu
Using panel data from Chinese A-share listed companies from 2009 to 2022, this study finds that ESG ratings significantly promote corporate green transformation. The effect is mediated by reduced debt financing costs, increased institutiona…
Xinyun Ye
This study uses a longitudinal single-case analysis of LONGi Green Energy (2019-2023) to examine how ESG integration reshapes corporate financial strategy. Findings show that ESG reduces debt and equity costs through signaling, drives verti…
Josua Tarigan, Samuel Ivano Sanjaya, Saarce Elsye Hatane +1
This study analyzes 490 firm-year observations across Southeast Asia and finds a negative relationship between ESG scores and cost of capital, stronger in weaker legal systems. It also examines changes across COVID-19 periods, showing effec…
Abdulrahman Atllah Alharbi
This study analyzes the impact of ESG on financial performance for firms listed in GCC countries. Using panel data, it finds no significant effect, though ESG adoption varies across countries and industries. Highlights the need for deeper E…
Suci Mulyani, Mukhzarudfa, Ratih Kusumastuti +1
This study analyzes the disclosure quality of sustainability reports for 16 energy sector companies listed on the Indonesia Stock Exchange from 2020 to 2024, using GRI Standards 2021. The average ESG disclosure score increased from 45.28% i…
Carolin Rautenberg, D. Michelis
This systematic literature review evaluates the impact potential of ESG management software for sustainable business transformation in the context of the EU CSRD. It consolidates disparate technologies into five functionality clusters and i…
Puspita Ayu Lestari, T. Prasetyo, Liza Alvia
This study examines the effect of ESG disclosure on the Earnings Response Coefficient (ERC) for 20 Indonesian banks from 2020-2024. Environmental and social disclosures negatively impact ERC, but firm size positively moderates these relatio…
Julian Hilton, Malika Moussaid-Hilton, Ludwig Hermann +8
This report provides triple bottom line policy recommendations for EU policymakers and regulators facing challenges in permitting strategic/critical raw materials under the CRM Act, mining in protected areas, and navigating fragmented regul…
Nebi Seren
This study examines strategic marketing narratives in decarbonization by analyzing sustainability reports of eight automotive and IT companies in Europe and the US (2020-2024). European firms emphasize regulatory compliance and long-term co…
Yiting Chen
This paper identifies the lack of an independent carbon dimension in ESG evaluation systems under China's carbon neutrality targets. Through a bibliometric analysis of Web of Science and CNKI publications, it maps the research shift from ge…
Muniru Sewanyina, Jackline Abenaitwe, David Nyambane
This systematic literature review synthesizes 20 foundational studies on ESG reporting in SMEs, finding that coercive regulatory pressures (e.g., EU CSRD) and supply chain dynamics are primary drivers, while resource deficits and 'greenhush…
Ayu Dwi Aprilia, Eny Maryanti
This study examines the impact of ESG disclosure, enterprise risk management (ERM), and financial reporting quality on financial performance and firm value. Using data from Indonesian firms, it finds that ESG disclosure and ERM positively i…
Bahaa Subhi Awwad, Najwan Ibrahim Jadallah, Udo Christian Braendle
This study examines ESG disclosure and firm performance for listed firms in Palestine and Jordan (2015-2024). Overall ESG disclosure positively correlates with ROA and Tobin's Q. Environmental and social disclosures have mixed effects, whil…
Sandeepan Banerjee
This paper critically analyzes ESG investing, revealing significant discrepancies between reported ESG scores and actual environmental and social impact. Using a quantitative framework, it finds symbolic compliance and selective disclosure.…
J. Madukwe, Promise Ezinne Eleke, Glory Ihuaku Ndukwe
This paper analyses the impact of sustainability reporting and corporate transparency on cost of capital in Nigerian manufacturing firms. Using panel data from 38 firms (2014-2023), fixed effects regression shows both sustainability reporti…
Sharareh Khosravi, Raffaella Cassano, F. Gennari
This paper systematically reviews ESG practices in tourism enterprises, categorizing environmental (E1-E5), social (S1-S6), governance (G1-G4), and integrated ESG strategies (I1-I8). It finds that governance quality conditions the effective…
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