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 661–680 of 1316 papers
Yishi Qiu, Susheng Wang
This study examines whether top management team (TMT) environmental attention mitigates ESG rating divergence. Using Chinese A-share non-financial firms from 2015 to 2023, textual analysis and high-dimensional fixed-effects regressions show…
Anita Anita, Khelly Khelly
This study examines whether CEO tenure moderates the relationship between sustainability performance and financial performance for Indonesian listed firms. Sustainability performance is measured by GRI-aligned disclosure, financial performa…
V. Roška
This paper examines the concept of double materiality introduced by the EU CSRD, combining a literature review with a survey of 210 Croatian entrepreneurs. It confirms that a balanced business model incorporating ESG aspects contributes to …
Tasrim
This qualitative review of 2020–2025 peer-reviewed literature examines how sustainability accounting is integrated into financial decision-making and its impact on corporate value creation. While large firms in developed markets show progre…
Charles Golding
This paper analyzes the practical integration of sustainability into commercial property valuation. It discusses challenges amid mature ESG frameworks and economic uncertainty, offering a contemporary view on asset-level assessment.
Wahid Winarto, Syaiful Ali
A systematic review of 70 peer-reviewed articles (2017-2024) identifies five thematic clusters in integrating big data analytics into sustainability accounting: supply chain & circular economy, AI-enabled practices, climate change & standar…
Hassan Alalmaee
This study analyzes the impact of sustainability-related uncertainty on financial development using the ESG-Based Sustainability Uncertainty Index (ESGUI) across 25 countries from 2003-2021. Fixed-effects and IV estimations reveal a signifi…
A. Telukdarie, M. Nyathi, R. J. Fabchi
This paper proposes an AI-centric framework using NLP and centralized data management to standardize ESG reporting and combat greenwashing. A DistilRoBERTa model fine-tuned on sustainability reports from 440 firms in South Africa and India …
Mariana Ciurel, Corina-Ionela Dumitrescu
This study develops a Corporate Governance–Sustainability Index for Central and Eastern Europe (CGSI–CEE), integrating governance mechanisms (board effectiveness, leadership structure, ownership discipline) with sustainability transparency …
Krishna Harsukhbhai Chothani, V. Varma, Bhavsinh M. Dodia +2
This paper systematically reviews 75 peer-reviewed articles (2017–2025) on environmental disclosure practices using PRISMA, bibliometric analysis, and the TCCM framework. Findings show significant growth in disclosure research following ESG…
Marta Santacroce, M. Contalbo, Sara Pederzoli +4
This paper presents CLARIESG, an end-to-end system for extracting and analyzing ESG information from complex tables in sustainability reports. It combines robust table extraction with structured prompting for unit normalization and cross-do…
Thepparit Sinthamrongruk, Keshav Dahal, N. Harnpornchai
This study proposes a lightweight Web3D digital twin framework that integrates IoT sensors and browser-native 3D visualization for real-time ESG monitoring. Validated in a 12-month deployment with 60 sensors, it achieved 66 FPS rendering, 7…
Lativa, Etty Murwaningsari, Juniati Gunawan
This study examines the moderating role of sustainability reporting quality (SRQ) on the link between green competitive advantage (GCA) and green innovation (GI) on firm performance. Analyzing panel data from 248 Indonesian manufacturing fi…
Annika Stenström
This paper analyzes the weaponization of ESG infrastructures (reporting standards, investment practices, regulation) amid growing anti-ESG backlash. Contrasting recent cases in the EU and US—such as attempts to scale back sustainability rep…
Justyna Przedańska
This article analyzes the juridification of ESG in EU law by examining the CSRD and CSDDD as a coherent regulatory regime. It finds that coupling mandatory transparency with due diligence obligations shifts environmental and human rights pr…
T. Tsalis, Nikolaos S. Trevlopoulos, G. Avlogiaris +3
This paper examines the quality of ESG disclosures of Greek firms using a content analysis framework based on the Athens Stock Exchange guidelines. Findings show moderate disclosure quality, with environmental issues best disclosed and indu…
Rima Margaryan
This paper compares ESG audits and Green IT audits, finding them complementary: ESG provides a broad strategic framework for sustainability, while Green IT offers quantitative depth on digital systems' environmental performance. Integrating…
Mozhgan Soltanisehat, Iva Jestratijević
This study critically examines Nike's sustainability reporting by comparing six frameworks: Higg Index, GRI, SASB, SDGs, TBL, and Double Materiality. It finds that environmental reporting is the most consistent, while gaps remain in labor r…
V. Dragomir, M. Dumitru, Adriana Duțescu +2
This paper proposes a methodology to assess corporate contributions to the UN SDGs using the European Sustainability Reporting Standards (ESRS). Through comprehensive mapping and digital integration, it enables investors and regulators to u…
Yanxuan Deng, Wenqing Zhu, Jinjia Chen
This paper examines ESG practices of Chinese Fortune Global 500 firms, finding significant industry differentiation in performance, disclosure framework adoption, and governance maturity. While leading firms align with international standar…
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