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 721–740 of 1316 papers
F. Rauf
This study examines the impact of Green AI adoption on ESG disclosure quality, focusing on the moderating role of audit committee gender diversity. Using a dynamic capabilities perspective, it finds that Green AI improves disclosure quality…
M. Awaluddin
This study examines the impact of ESG disclosure and corporate governance on firm value for listed companies. Using panel data, it finds that ESG disclosure positively affects firm value (Tobin's Q), and that governance quality strengthens …
Ibrahim Sakin, Z. Turk
This study analyzes determinants of sustainability disclosure using a panel of 85 DJSI-listed firms from emerging and world markets (2016-2022). It finds that in emerging markets, governance mechanisms have limited explanatory power, while …
Virginia Yuli Pratama, J. Prasetio
This study examines the moderating role of sustainability reporting on the relationship between profitability and firm value in the Indonesian consumer non-cyclical sector. Using 68 observations from 2022-2024, hierarchical regression analy…
Muhammad Jameel Hussain, R. Zahid, Yang Qian +1
This study examines how CEO risk orientation affects environmental sustainability disclosure using 37,779 firm-year observations of Chinese listed firms from 2009-2023. Risk-averse CEOs disclose less environmental information, and greater d…
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…
Ilenia Fraccalvieri, Nicola Raimo, Vitiana L’Abate +2
This systematic literature review analyzes 150 empirical articles (2004-2025) on sustainability disclosure in banking. It classifies disclosure into five typologies and identifies ten key drivers (e.g., bank characteristics, governance, ins…
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…
Janani Uthpala, Mishara Wickramasinghe, Ayona Fernando +1
This systematic review of 33 studies examines how Green ERP systems support carbon accounting, green supply chain integration, and ESG performance measurement. Findings highlight improved data transparency and automated reporting, but also …
K. Wong, Assoc. Prof. Dr. Rashad Yazdanifard
This review examines challenges in Malaysia's real estate sector for achieving net-zero by 2050, focusing on ESG compliance, green building certifications, and stakeholder engagement. It identifies barriers such as profit-driven models and …
Ivanovich, Iqri Sulizar
This report synthesizes transformative strategies from ISIF 2025 to accelerate Indonesia's SDG progress. It emphasizes integrating ESG frameworks and double materiality to mitigate climate risks, applying ToC, LFA, and SROI for closure-by-d…
Gang Ren, Peishu Peng, Yan Li
Applying qualitative comparative analysis and machine learning, this study examines the ESG-performance link from a resource-based view. Results show high ESG performance combined with high independent directors and R&D investment enhances …
Zhisheng Qin, Ying-Jun Lin, Shaojun Liu
This paper uses a tripartite evolutionary game model to analyze how tax incentives affect corporate carbon emission reduction under ESG compliance management. By integrating ISO 37301 compliance frameworks and OECD carbon pricing benchmarks…
Esraa Esam Alharasis
This study analyzes the impact of COVID-19 on ESG reporting in 16 Jordanian banks from 2010-2024 using a modified ESG disclosure index. Results show that banks with higher ESG scores performed better during the pandemic, demonstrating crisi…
Tarek Ben Noamene
This study examines Tunisian investor perspectives on digital technologies (AI, blockchain, big data) for ESG integration within the Corporate Digital Responsibility framework. Investors are optimistic but concerned about data accuracy, reg…
Lili Luo
This paper assesses academic publishers' sustainability practices using a Green Audit Template. UK and EU publishers show higher disclosure due to mandatory ESG reporting, while North American practices vary. Progress includes net-zero pled…
O. Luvsandash, E. Munkhdalai, O. Gotov +1
This study evaluates human capital disclosure transparency and quality in Mongolian listed companies. Analyzing annual reports from 2017-2022 across 23 firms using 20 indicators, it finds that while employee headcount (59.4%) and demographi…
Shashank Gupta, Rachana Jaiswal
This study examines human capital disclosure (HCD) practices among NIFTY 100 ESG index companies in India using the GRI-G4 framework. A multidimensional HCD index measuring employment, health and safety, training, diversity, and human right…
Aishatu Usman Muhammad, Celestine Izunna Ekweozor
This study investigates the impact of ESG performance on cash flow reporting quality for listed consumer goods firms in Nigeria (2015-2024). Overall ESG and the environmental pillar show no significant effect, but social and governance pill…
Ratnaparkhe, Sanjay D.
This paper introduces basic concepts of sustainability and ESG reporting, and outlines India's BRSR requirements. However, the analysis is superficial and lacks novel insights.
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