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 821–840 of 1206 papers
Adrian Eka Darma Serang
This study examines ESG as a field of power, exploring how strategic management decisions are translated and represented through accounting practices to construct organizational legitimacy. Using a qualitative interpretive case study, it re…
Jagannayaki K, Lavanya P
This paper systematically reviews ESG integration in financial decision-making, evaluating how ESG criteria contribute to societal value creation. It identifies challenges such as lack of standardization, greenwashing, and rating divergence…
Ngoc Hung Tran, Thi Bich Ngoc Phan
This study examines how Vietnam-listed firms build credibility in ESG disclosures via external assurance. Analyzing sustainability reports from 2020-2025, it finds improved alignment with GRI and UN SDGs among large firms but limited third-…
yunus furuncu
This study comparatively analyzes three energy firms (Enerjisa, E.ON, Enel) using GRI-aligned sustainability reports and external ESG ratings. It reveals differentiated sustainability maturity stages consistent with the S-curve hypothesis: …
Steven F. Cahan, Li Chen, Yixin Wei
This study examines the impact of SASB sustainability standards on ESG rating disagreement. Contrary to expectations, the introduction of SASB standards increased disagreement among rating agencies, primarily due to differences in weighting…
Janga Bahadur Hamal, Dilli Raj Sharma, Arjun Kumar Niroula +2
This paper conducts a bibliometric review of ESG investment behavior from 2010-2025 using Scopus data. It identifies four major themes: portfolio construction, sustainability policy and disclosure, market flows, and corporate impact. The st…
Chenyan Tu
This paper analyzes the EU's ESG regulatory framework, focusing on CSRD and Document 2024R3005, to derive implications for China's ESG system. Through comparative analysis, it highlights three key measures for China: regulatory coordination…
null Syifa Aristawati, null Erlyna Tri Rohmiatun
This systematic literature review examines the relationship between sustainability reporting (SR) and firm value in Indonesian mining companies. Following PRISMA 2020, 11 studies from 2018-2025 were analyzed. Most find a positive effect of …
Mayara Costa
This article reviews the integration of ESG criteria into corporate management in the US, Europe, and Brazil up to 2022. Europe leads in mandatory disclosure, while the US relies on investor and market pressure. Brazil has made progress wit…
Muhammad Zabir Zainuddin, Sulvariany Tamburaka, Nasrullah Dali
This paper develops a systematic framework integrating consumer green behavior, sustainability-oriented marketing innovation, and sustainability accounting for eco-brand engagement. Based on a PRISMA systematic review of 38 articles, it fin…
Muthia Azizah, Dian Widiyati
This study analyzes the completeness of sustainability reports of seven Indonesian banks against the 2021 GRI standards. Platinum-rated banks show better disclosures than Gold-rated ones, and the paper offers policy suggestions for the fina…
null Abdus Salam, null Nurma Gupita Dewi
This study examines the impact of ESG disclosure (based on GRI), leverage, and firm size on ROA among Indonesian mining companies from 2022-2024. Multiple regression results show that ESG and firm size positively affect performance, while l…
Makhathini Lungani Rudolph, Kansilembo Aliamutu
This study examines how firm size, age, leverage, and profitability affect environmental disclosure among JSE-listed firms in South Africa from 2020-2024. It finds that profitability positively correlates with disclosure, while older firms …
Bhakti Agarwal, Shailesh Rastogi
This study examines the linear and non-linear relationship between ESG/social scores and firm performance (inventory turnover, sales, gross profit margin) using panel data from 316 Indian non-financial firms (2011-2022), with competition as…
Pincky AKTER, Jaba CHAKRABORTY, Razia NAGINA +1
This study examines the impact of ESG reporting on financial performance in the Indian automobile sector. Using panel data from all BSE-listed auto firms (2015-2023), it addresses endogeneity with fixed effects and lagged instruments. Findi…
Manu Abraham
This study examines the bidirectional relationship between ESG metrics and earnings management in 82 Indian firms (FY2018-2024). It finds that the Governance pillar is most effective in curbing managerial opportunism, while Environmental an…
Olumide Samson Ola, Mohd Lizam, Rotimi Boluwatife Abidoye +1
This study analyzes the impact of ESG disclosure dimensions on the financial performance of Malaysian REITs using a static panel approach. Environmental and governance disclosures significantly influence Tobin's Q, while social disclosures …
Alessandro Bernardo, Domizia Vescovo, Riccardo Censi +3
This study examines the relationship between environmental innovation and ESG scores in the global agri-food sector using panel data from 633 firms (2013-2023). It finds that environmental innovation enhances ESG scores, but green revenues …
Archan Mitra, Ruma Roy
This paper examines how strategic communication by directors enhances ESG accountability under EU regulations like CSRD and ESRS. It analyzes case studies of EU firms to propose frameworks for avoiding greenwashing and aligning messaging wi…
Asri Lutfiani, Musfirah Majid, Herna Rizaldi
This study uses longitudinal analysis (2020–2024) to examine factors affecting integrated reporting disclosure (IRD) among Indonesian state-owned enterprises (SOEs). It finds that third-party assurance and investor protection positively and…
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