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 61–80 of 179 papers
Kythreotis A.
This study analyzes the differential response of conventional bonds and green bonds to ESG information in China's bond market. It examines whether conventional bonds react more strongly to ESG information than green bonds, providing insight…
Herman K.S.
This study analyzes the gap between climate commitments and actual performance in publicly listed firms across five major economies. It identifies patterns of inconsistency between commitments and performance, evaluating the effectiveness o…
Xie L.
This study empirically analyzes the impact of ESG disclosure on financing constraints for Chinese listed firms. It suggests that ESG disclosure reduces the cost of capital and alleviates financing constraints.
Fawwaz Alrwabdah, Ahmad Alomari
This study examines how sustainable business models (SBM) affect ESG reporting quality through serial mediation of technology adoption and triple bottom line (TBL) performance. Survey data from 350 auditors, accountants, and ESG managers in…
Yuqing Xiao, Antonio Somoza López
This study analyzes the EU's NFRD impact on ESG performance using 19,036 observations (2010-2022) and a time-varying difference-in-differences method. Findings: NFRD improves overall ESG but environmental impact is limited; ESG gains are sm…
Shodiyeva Malika Shermatovna, Abdullayev Xurshidjon Nazrullayevich
This study analyzes the impact of ESG disclosure quality on corporate financial performance under IFRS S1/S2, using panel data of 2,847 firm-years across 24 jurisdictions from 2018-2024. Fixed-effects regressions show significant positive a…
Michele John, Anulipt Chandan, Shaji Joseph +4
This paper examines how four major Indo-Pacific economies—India, Japan, Thailand, and Australia—are responding to rising political and investor expectations for ESG reporting. It highlights advances in sustainability performance assessment …
Chen H.
This empirical study examines the impact of ESG performance on green technological innovation among Chinese firms. It finds that higher ESG ratings are associated with increased green patents and environmental investments, highlighting the …
Lavin J.F.
This paper examines how voluntary ESG disclosure in emerging markets affects stock liquidity, firm valuation, and institutional investor participation. It investigates the signaling role of sustainability disclosure in market outcomes.
Kim S.K.
This study examines how blockchain technology affects investor trust in ESG disclosure, finding that perceived usefulness mediates this relationship. It suggests blockchain's transparency and immutability can enhance the credibility of ESG …
Cindy Nur Azaria Mansa, Haliah, Darmawati
This systematic review of 35 studies (2021-2025) synthesizes evidence on ESG and firm value. 60% of studies find a positive effect. Measurement proxies vary greatly (Refinitiv, Bloomberg, ESG risk scores), with industry-calibrated materiali…
Antonio Somoza López
This study examines the relationship between ESG disclosure and controversies in global energy firms. It finds that sustainability reporting increases visibility of controversies (transparency-detection effect), but standardized reporting (…
Suwandi Ng
This literature review (2000-2024) examines how green accounting practices—including environmental cost accounting, carbon accounting, sustainability reporting, and ESG disclosure—affect corporate financial sustainability. Findings show tha…
P. Stetsiuk
This paper explores integrating ESG criteria into dynamic investment project evaluation methods. It argues traditional NPV and IRR fail to capture ESG risks and proposes a dynamic ESG discounting model with adjusted cash flows. The framewor…
Zhaoxia Wu, Xinyu Zeng
This paper uses a quasi-natural experiment of China's green loan interest subsidy policy (GLIS) to examine its impact on corporate ESG greenwashing. Using a multi-period difference-in-differences model on Chinese listed firms from 2009-2022…
Rim El Houcine
This study examines the impact of board gender diversity and critical mass of female directors on corporate carbon emissions. Using panel data from 37 CAC 40 firms (2020-2023) and fixed effect regression, it finds a nonlinear relationship: …
Lhassan Essajide, Slimane Ed-dafali, Hicham Sbai +1
This systematic review of 77 peer-reviewed studies examines the interplay between ESG disclosure and green innovation. It finds that a virtuous equilibrium between transparency and innovation is heavily contingent on a state-led, policy-int…
Nitin Jain
This study examines the relationship between firms' innovation ambidexterity (balance of exploratory and exploitative innovation) and ESG disclosure consistency. Using panel data from global firms (2016-2022), it finds an inverted U-shaped …
Mileva-Valentina Manescu-Dragotoiu
This paper explores the use of Agreed-Upon Procedures (AUP) under ISRS 4400 (Revised) for verifying ESG indicators under the CSRD and ESRS framework. It proposes a mapping model between ESRS indicators and AUP procedures, illustrated throug…
Meher Dharmani & Dr. Shaili Gala
This study compares ESG disclosure practices across the pharmaceutical, IT, and banking industries, highlighting sector-specific challenges such as environmental footprint in pharma, energy consumption and data privacy in IT, and sustainabl…
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