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 107 papers
Aobo Yue, Kei Un Wong, Zongyu Song +1
This study uses China's Air Pollution Prevention and Control Action Plan as a quasi-natural experiment to examine whether stringent environmental regulation reduces corporate greenwashing. Using a multi-period difference-in-differences mode…
Frédéric Leroy, Ty Beal, Frank R. Dunshea +9
This paper critically examines the disproportionate focus on dietary greenhouse gas emissions in Western sustainable meat production discourse, arguing that this 'carbon tunnel vision' may neglect other important environmental and sustainab…
Jazman Jakeem, Amrie Firmansyah
This study examines the influence of ESG performance and intellectual capital on earnings management, with board meeting frequency as a moderator, using a sample of 31 Indonesian healthcare firms (109 observations, 2020-2024). Findings show…
Javier Cifuentes-Faura
This critical review examines the green economy and greenwashing, highlighting how conceptual ambiguity and weak regulatory frameworks enable symbolic sustainability practices. It identifies research gaps in standardization, longitudinal ev…
Kartika Noviana Purwiyono, Wiwik Supratiwi
Using panel data from 109 Indonesian manufacturing firms (2017–2023), this study finds that stronger financial performance (ROA) reduces greenwashing (the gap between ESG disclosure and performance). However, high institutional ownership we…
Ikeogwu, Sunny Nwachonimuya, Ph.D, Nwajei, Felix Liberty, PhD
This study examines the effectiveness of ESG assurance in curbing greenwashing among Nigerian oil and gas companies. It finds that environmental reporting without proper verification may enable misleading claims, while high-quality assuranc…
Kun Luo, Bo Qin, Daifei (Troy) Yao
This study examines how regional face culture influences ESG decoupling—the gap between ESG disclosure and performance—using 14,981 firm-year observations from Chinese listed firms. It finds that firms in stronger face-culture regions exhib…
Albert Issac
This paper provides a legal analysis of greenwashing in India's ESG reporting landscape. It identifies critical flaws in current frameworks like BRSR and CCPA guidelines, including the lack of a statutory definition of greenwashing. The pap…
Chinonso Victor Anidiobi
This paper critically analyzes symbolic sustainability reporting in Nigerian banks (2019-2023) using a new ESG Salience Index (ESI) to measure decoupling between philanthropy rhetoric and risk discourse. Findings show rhetorical fluency (UB…
Nurul Widiana Amin, I Putu Sudana, I Gusti Ayu Nyoman Budiasih +1
This study examines greenwashing potential in sustainability reports of four Indonesian cement companies using legitimacy theory. Through content analysis comparing reports and media coverage, it finds all companies exhibit greenwashing: ma…
Feng Gu, Jingze Du, Xinyi Gao
This study treats China's 2018 Environmental Protection Tax Law as an external policy shock and uses a DID design to examine its effect on ESG greenwashing in high-pollution firms. The tax significantly reduces greenwashing by increasing an…
Darlin Aulia
This literature review examines greenwashing practices among Indonesian companies from 2015 to 2025, focusing on accounting, sustainability reporting, and public policy. It finds that greenwashing often takes the form of symbolic, selective…
Papadopoulos, Ioannis
This thesis examines the relationship between long-term CSR commitment and greenwashing, focusing on the moderating role of corporate governance (board function, structure, compensation). Using an unbalanced panel of EU firms in environment…
alessandro maresca
This paper critically examines the informational framing of sustainable finance, arguing that financial viability (V1) and biophysical viability (V2) are semantically misaligned. Using Eurosystem collateral eligibility as a case, it shows t…
Yaou Zhou, Yuyun Zhong, Yunsen Wang +1
This paper proposes a novel approach using visual salience in ESG reports to benchmark shortfalls in corporate ESG commitments. From an impression management perspective, it analyzes how visual elements in reports relate to actual performan…
Yingjia Liu, Longfeng Liu, Shurui Li
This study examines whether green finance genuinely improves corporate environmental performance or merely encourages strategic greenwashing. Using empirical analysis, it distinguishes between authentic environmental improvements and superf…
Ivan Balogh, Mohit Srivastava, Natálie Bruder Badie +1
This paper models consumer responses to corporate greenhouse gas and air quality claims in the Czech Republic. It examines how beliefs, efficacy, and credibility predict reactions, offering insights for greenwashing prevention and transpare…
Mugisana, Radi, Eneng Nurdiana Septifani, Laras Angelia Nirwana Sari
This paper examines greenwashing in ESG disclosure via a systematic literature review and bibliometric analysis of Scopus articles (2019-2025), integrating legitimacy and stakeholder theories. Findings show greenwashing emerges when firms f…
Petucco C.
This paper examines the validity of environmental claims made by corporate green bonds, questioning whether their environmental reporting is reliable. It analyzes the accuracy of green bond disclosures and highlights risks of greenwashing.
Saravade V.
This study uses a choice experiment to examine whether retail investors value labeled green bonds differently from unlabeled bonds. It tests the signaling effect of green labels and potential greenwashing concerns. Findings provide insights…
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