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 961–980 of 1235 papers
Andrea Appolloni, G. Scandurra, A. Thomas
This study evaluates banks' non-financial disclosure by examining ESG practices and adherence to integrated reporting. Using NLP methods including cosine similarity and clustering, it finds high ESG disclosure but weak consistency with inte…
Cindy Shi-Xiang You, Tiffany C. H. Leung, Teresa Chu
This study examines the impact of the ESG Guide revision on disclosure quality among Hong Kong listed companies. Using manual evaluations of 1,529 firms for 2019 and 2020, it finds that overall ESG disclosure quality improved slightly after…
K. Kanimozhi, C. Vethirajan
This study examines the relationship between ESG disclosure levels and corporate accountability among listed companies using statistical methods and SEM. Results show that increased ESG disclosure positively affects corporate accountability…
Shaoyu Han, Yeng Wai Lau, Saidatunur Fauzi Saidin
This paper examines the impact of ESG disclosure on market value and investor behavior in agribusiness. Using a 5-year panel of 150 firms, it finds that a one-point increase in ESG disclosure score raises market capitalization by $0.45 bill…
M. Noor, M. Sari
This study examines how financial leverage and ESG disclosure influence greenwashing in Indonesian energy sector companies. Results show that high leverage reduces greenwashing due to creditor pressure, while ESG disclosure actually encoura…
Musmailina Mustafa Kamal, Nurul Azlin Azmi, Rahimah Mohamed Yunos +2
This study analyzes ESG disclosure trends in Indonesia, Malaysia, Singapore, and Thailand from 2015 to 2023. Indonesia leads in social and governance pillars but not environmental. Disclosure increased across all countries after 2019, drive…
Erpina Simbolon, Abraham Patayoan, Billy Ivan Tansuria
This study examines the impact of ESG disclosure on stock performance in Indonesia, with growth opportunities as a mediator. Using PLS-SEM on listed industrial firms, it finds that ESG disclosure has no significant direct or indirect effect…
Hien Thu Thi Nguyen
This study examines the impact of ESG disclosure on the performance of 20 firms listed on the Vietnam Sustainability Index from 2016 to 2023. Using GMM estimation, it finds that higher ESG scores are associated with lower ROA and Tobin's Q,…
P. Kien
This study analyzes Vietnam's legal framework for ESG disclosure by listed companies, finding it fragmented, lacking quantitative standards, independent assurance, and deterrent sanctions. It recommends aligning with international standards…
Viveksagar Sareen, Parijat Upadhyay, Surajit Bag +1
This study synthesizes literature from 2015-2025 to identify eight themes influencing ESG disclosure's alignment with SDGs. It categorizes mediating factors (integrated reporting, CSR committees, digital transparency, stakeholder inclusion)…
A. Davidescu, E. Manta, Ioana Bîrlan +2
This study uses NLP to analyze discrepancies between ESG disclosures and external media coverage for 204 large firms in Central and Eastern Europe, constructing a Greenwashing Severity Index (GSI). It finds moderate greenwashing across sect…
Junkai Chen
This study analyzes AI information disclosure in ESG reports of listed companies in the US, Europe, and China. It finds that ESG reports are the primary channel, with significant disparities across AI domains (development, application, manu…
Stepan Franc, Petra Holendová
This bibliometric review maps 345 peer-reviewed articles (2015-2024) on ESG reporting and information asymmetry. It finds limited direct studies on ESG data quality and completeness, with greenwashing addressed only marginally. Calls for st…
A. Weremczuk, Mariusz Chądrzyński, Sylwester Kozak +1
This paper evaluates corporate officer liability for ESG reporting duties in Poland, analyzing the CSRD and amended Polish Accounting Act. It clarifies management and supervisory board responsibilities, highlighting improved credibility and…
Farhan Hussain, Zhifang Zhou
This study examines whether comprehensive ESG disclosure enhances firm value in BRICS emerging markets using a GRI-based index and a staggered difference-in-differences design. Firms achieving comprehensive disclosure show higher firm value…
Dr. Purvy Karia, Mr. Mayank Satra
This paper qualitatively assesses Larsen & Toubro's ESG disclosure architecture using its Integrated Annual Reports, BRSR, and Sustainable Finance Frameworks. It finds a comprehensive system with a clear link between ESG performance and cos…
Anderson Yu
This paper introduces the Mechanical Mapping Engine (MME), a deterministic execution-layer infrastructure that converts real-world behavioral activity into machine-verifiable ESG disclosure structures. Using the PADV protocol, SRMID framewo…
Mukhtar A. Adam, Mohammed Abdalla
This paper examines the role of environmental audit frequency and quality in enhancing ESG disclosure among Malaysian public institutions. Findings show that state-level ESG audits positively correlate with increased disclosure, with larger…
Sara Mustafa Alatta Mohamed, Yosra Azhari Elamin Elboukhari
This study examines the relationship between ethical leadership and ESG disclosure among 147 non-financial firms listed on the Saudi Stock Exchange from 2020 to 2024. Using random-effects panel regression, it finds a positive and significan…
Yen-Lien Kuo, Wensong Wu, Daigee Shaw +5
This experimental study shows that introducing imaginary future generations (IFGs) significantly increases the probability of choosing carbon tax schemes by 11%. A survey in Taiwan found that a carbon tax bundled with reduced VAT and lump-s…
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