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 105 papers
Shaji Thomas
This paper systematically reviews ethical challenges in ESG-based climate risk reporting and corporate net-zero commitments using the PRISMA framework. It identifies three main issues: reliability of carbon disclosures, alignment of ESG met…
Ayse Hyusein, M. Seraj
This study examines the impact of ESG disclosure and green innovation on carbon emission efficiency (CEE) and firm valuation in energy-intensive and heavy-polluting industries. Using data from the London Stock Exchange Group Asset 4 Databas…
Alva Marasigan, M. Houqe, Warwick J. Stent +1
This study examines drivers of sustainability reporting quality (QSR) in the electricity sector using two dimensions: relevance and reliability. Using S&P Global Top 250 data, it finds that sustainability performance, GRI adoption, and inst…
Valentin Burcă, Oana Bogdan, T. Cilan +4
This meta-analysis of 19 high-quality accounting journal articles (2014-2024) examines whether sustainability reporting (SR) moderates or mediates the relationship between corporate sustainability performance and financial performance. Resu…
Ana-María Gisbert, Jacobo Gomez-Conde, Bin Pan
This study examines how the EU Non-Financial Reporting Directive (NFRD) disciplines voluntary ESG disclosures. Using a Spanish ESG dictionary and shareholder letters from 2010-2022, the authors find a weak link between voluntary ESG talk an…
Xin Gu
This paper examines how green credit policies and ESG ratings jointly influence corporate carbon emission management. Using stakeholder and signaling theories, it finds that while green credit incentivizes substantive emission reductions th…
Samuel Ribeiro Navarrete, Nawazish Mirza, Monica Violeta Achim
This paper empirically analyzes the impact of sustainable reporting on ESG controversies in the European Union. It provides implications for the implementation of the CSRD.
Veneziani, Monica, Cosa, Marcello, Torelli, Riccardo +1
This paper benchmarks ESG practices of 12 leading HVAC companies (2019-2023) using a tri-axial framework aligning LCA, IEQ, and CSR with ESRS. Findings show environmental metrics are more mature than social/governance; disclosures emphasize…
Sipei Zhou
This paper argues that ESG oversight has become a de facto global minimum for capital market access, citing the EU's CSRD, SEC climate proposals, and Japan's TEPCO judgment. Through comparative analysis of Delaware's Caremark doctrine, Germ…
Sadhana Awate
This paper proposes a conceptual framework linking ESG practices to the UN SDGs using double-materiality and impact pathways. It identifies convergence areas like environmental stewardship and governance, and highlights gaps in measurement …
Ammad Ahmed, Sumit Dhull, Atia Hussain
This paper examines how adverse climate narrative innovations (regulatory and opportunity shocks) affect ESG reporting credibility, measured as ESG alignment. Using a multi-country panel from 2001-2023, it finds that adverse shocks lower al…
Wei Liu, Nicholas Dacre, Hao Dong +2
This empirical study compares European chemical and software industries to examine how actual ESG performance and ESG disclosure affect corporate financial performance. Results show that actual ESG performance has greater financial impact i…
Mohammed Alfify, Hussein H. Sharaf‐Addin
This systematic literature review examines the relationship between audit quality and ESG corporate performance. Using PRISMA, it screened 522 articles and retained 37, confirming that high-quality audit enhances the credibility of sustaina…
A. Vinodan, S. Mahalakshmi
This paper examines ESG reporting and disclosure frameworks for micro, small, and medium enterprises (MSMEs). It discusses challenges such as limited resources and provides recommendations for standards and support mechanisms to facilitate …
Agnieszka Smoleńska, David Levi‐Faur
This paper compares ESG rating provider regulations in the EU and UK to examine trust-building and trust-repair in polycentric governance. It identifies varieties of enhanced self-regulation and shows how combinations of mandatory and volun…
Dossa J.V.
This study builds a model to predict the relationship between ESG disclosure and firm performance, examining applicability and explainability. Using machine learning, it predicts performance from ESG scores and analyzes the impact of disclo…
Alabi A.T.
This study investigates the impact of ESG disclosure on firm value, using corporate governance and financial flexibility as threshold variables. Employing a dynamic panel threshold model, it suggests that the effect of ESG disclosure depend…
Joo Hock Ong, Ali Khatibi, Zunirah Mohd Talib +1
This qualitative study examines the role of ethical leadership in ESG adoption among Malaysian MSMEs, focusing on education, awareness, and leadership mindset. It finds that coercive, mimetic, and normative pressures shape leadership behavi…
Gábor Hulkó, János Kálmán, András Lapsánszky
This paper compares how financial supervisory authorities in the EU, Hungary, and Singapore integrate ESG objectives into regulation. It identifies three supervisory models: rule-based (EU), central bank-led (Hungary), and principle-based (…
Cerchione R., Passaro R., Sicardi V.
This study proposes a methodological framework for integrating the DNSH principle into corporate sustainability strategies. Using the Delphi method, it develops two taxonomies: one to guide investment choices and another to quantify environ…
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