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 41–60 of 179 papers
Dharmendra Singh, Garima Malik, Moez Ben Yedder
This study systematically reviews 164 articles on ESG rating disagreement using bibliographic coupling and TCCM framework. It identifies six research clusters, maps causes and consequences, and proposes an integrated conceptual model. The f…
Hannan Vilchis Zubizarreta, Delfor Tito Aquino
This systematic literature review synthesizes research from 2020-2025 on ESG ratings, focusing on methodologies, divergences, impact on firm outcomes, standardization, and global financial implications. Key findings include growing concerns…
Dukyuen Han
This paper analyzes the convergence patterns of ESG disclosure among Asian banks. It finds that while disclosure formats converge, substantive content remains dispersed, and discusses implications for regulation and market pressure.
Ngan Bich Nguyen, Tung Duy Duong, Phuong Ha Thi Ngo +2
This study examines the impact of ESG disclosure on investor reaction using an event study of 61 Asian banks in Malaysia, Japan, Indonesia, India, Taiwan, and China. Results show mostly negative stock price reactions, except Taiwan which ha…
Shami, Anis
This paper analyzes the impact of non-financial reporting frameworks and double materiality (DM) on ESG ratings using annual reports of 366 European listed companies from 2020-2022. Findings show that adoption of reporting frameworks is ass…
Jiayin Sun
This paper empirically examines the effect of ESG performance on the cost of equity capital. It finds that ESG reduces cost of equity through lower risk premiums, reduced information asymmetry, and a larger investor base. The effect is mode…
米国企業におけるESG 情報開示の現状と任意開示の限界
(著者不明)
This paper reviews the current state of voluntary ESG disclosure by US companies and analyzes its limitations, highlighting issues of quality and comparability, and suggesting the need for regulatory requirements.
Yuanyuan Wang, Mingzhe Yang, Shuoshuo Huang
Using Chinese A-share data from 2018-2024, this study empirically tests whether digital transformation drives genuine ESG improvement or merely symbolic disclosure. It finds that premium external assurance (Big 4 audits) is necessary to act…
Yuanyuan Wang, Chaiyot Sumritsakun, Arunee Yodbutr +1
This study examines the impact of ESG performance on firm profitability in China and the moderating role of audit quality. Using 35,175 firm-year observations from 2015-2024, it finds a positive but moderate association between ESG scores (…
de Carvalho P.L.
This paper investigates the association between environmental, social, and governance (ESG) practices and the cost of capital for companies listed in G20 capital markets. It provides cross-country empirical evidence on how ESG performance i…
Hussain W.
This paper empirically examines the relationship between ESG disclosure, firm internationalization, and financial performance in the Asia-Pacific region. It suggests that internationalized firms may benefit more from ESG disclosure.
Del Gesso C.
This paper systematically reviews the theories underlying ESG disclosure (e.g., legitimacy theory, stakeholder theory) from an accounting research perspective. It organizes the theoretical foundations and suggests future research directions…
Nayla Zahiya Syifa, Yusnaini Yusnaini
This systematic literature review examines how ESG rating divergence affects corporate transparency and disclosure. Differences in methodologies and data sources create information confusion, prompting firms to strengthen disclosure. Regula…
Alphasyah Lazuardy Sidarta, E. Sukoharsono, Abdul Ghofar +1
This integrative review synthesizes 55 sources to propose a causal chain from ESG regulation to disclosure, ratings (which diverge due to measurement and scope), and firm performance through risk and cost of capital. Greenwashing moderates …
Dongliang Yuan, Jiexiang Shen, Li Yan
Using Chinese A-share listed firms (2013-2022), this study finds that more textually complex annual reports are associated with greater ESG rating disagreement. Complexity increases interpretation costs and subjective completion by rating a…
Cheryl Gem D. Abraham, Anik Yuesti, Joel Arante Alve
This literature review examines the global transition from voluntary to mandatory CSR and ESG reporting. It finds that mandatory frameworks enhance transparency and comparability but face challenges in enforcement consistency and reporting …
Getah Ester Hayatullah, Napat Chai, Ming Pong
This paper systematically reviews the role of ESG reporting in enhancing transparency in sustainable finance. Using a qualitative approach, it finds that high-quality, standardized ESG disclosures reduce information asymmetry and strengthen…
Aliani K.
This study examines the impact of board cultural diversity and structural policies on ESG disclosure in G7 countries, suggesting that diverse boards improve ESG reporting quality.
Ajab Khan, Alhashmi Aboubaker Lasyoud, Mariam Abbas
This paper examines how different ownership types (business groups, institutional blockholders, family blockholders) affect ESG disclosure credibility and valuation relevance using a panel of 84 Turkish firms (2014-2024). Results show that …
Salma Charifa Kartout, Hanen Khemakhem
This systematic literature review examines the roles of three corporate governance pillars (management, audit committees, external auditors) in ESG disclosure, analyzing 181 articles from 2009-2024. Findings show management's role is most p…
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