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 81–100 of 181 papers
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…
(著者不明)
This study empirically investigates the causal effect of ESG rating uncertainty on trade credit financing. It finds that firms with higher ESG rating divergence receive less trade credit from suppliers, highlighting the real economic impact…
Varun Yadav, R. S. Verma
This study uses a mixed-methods approach to analyze the integration of ESG frameworks into corporate strategies. Based on global data from 500 firms and case studies, it finds that robust ESG reporting improves stakeholder trust and financi…
Z. Baharom
This paper develops a conceptual framework to explain how ESG integration drives corporate financial sustainability. Based on 100 peer-reviewed articles, it proposes ESG risk management and sustainability reporting quality as mediating mech…
Dr. Shankar Subramanian Iyer, Dr Brinitha Raji, Deepika Arora +1
This scoping review synthesizes 120 peer-reviewed studies to identify five ESG myths (confusion with CSR, large-firm-only relevance, guaranteed outperformance, mere reporting, uniform stakeholder preferences). Implementation barriers span s…
Munazir Hussan Khan, Om Prakash Ghadai ,, A. Pattnaik +1
This paper systematically reviews corporate carbon management strategies and pathways to net-zero. It highlights the importance of ESG frameworks, renewable energy, CCUS, and digital technologies like AI and blockchain. Implementation chall…
Acharya G.
This paper discusses how ESG serves as an indicator of corporate financial health and sustainable goals. Though no specific analysis is provided, it highlights the importance of ESG disclosure.
Yash Periwal, Kamal De Krishna, Dr. Ankit Raj Singh
This review synthesizes evidence from over 50 papers on how corporate governance mechanisms (board independence, gender diversity, CEO duality, ownership structure, sustainability committees) influence ESG performance and sustainability rep…
Ellili N.O.D.
This paper conducts a bibliometric analysis and systematic review of ESG disclosure literature, identifying current key topics and proposing future research directions. It contributes to mapping the research landscape and pinpointing gaps, …
Arif M.
This paper examines the impact of non-financial reporting regulation on European firms' ESG disclosures and earnings risk. It provides empirical evidence on how regulation improves disclosure quality and affects risk.
Yifei Fang
China's shift to mandatory sustainability reporting in 2022 is examined through a synthesis of 17 coded studies. Benefits include lower default risk, improved earnings quality, and stronger innovation. However, effects vary with enforcement…
Veliota Drakopoulou
This study examines the market impact of ESG report releases on the Abu Dhabi Securities Exchange (ADX) from 2021 to 2025 using an event study. Results show no significant abnormal returns or trading activity, indicating limited price disco…
Hąbek P.
This paper evaluates ESG software solutions for sustainability reporting in manufacturing, comparing features and applicability to guide practitioner choice.
Martinez-Meyers S.
This paper analyzes the impact of the EU's Sustainable Finance Disclosure Regulation (SFDR) on ESG performance and risk in the fund industry from a multi-regional perspective. It suggests that the regulation has influenced investment behavi…
Primec A.
This paper analyzes the implications of new EU legislation, including the Corporate Sustainability Reporting Directive (CSRD) and the Due Diligence Directive, on corporate social responsibility and director duties. It examines expanded repo…
Yu M.
This study examines the global impact of ESG information from diverse sources and regulatory mandates on analyst forecasts. It analyzes how different disclosure frameworks and regulations affect forecast accuracy, offering implications for …
Hasan E.F.
This study examines the impact of digital innovations on ESG disclosure quality, finding that policy stability moderates this relationship. Digital technologies enhance disclosure, but policy instability may dampen these benefits.
Derrick Fyffe
This conceptual study argues that governance architecture, not mere disclosure or climate ambition, is key to successful ESG integration in banks. It synthesizes corporate governance, climate risk, and prudential regulation to propose a Gov…
Yara Ibrahim, Khaled Hussainey, Taghred Moukhtar Sayed Moawad
This study develops an ESG prediction framework using ensemble machine learning under the Design Science paradigm. Using Refinitiv and Bloomberg firm-level data, it finds ESG performance moderately forecastable, with ensemble methods outper…
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