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 1293 papers
Jia Zhang, Huadong Li
This paper compares the use of interactional metadiscourse (language that engages readers) in ESG reports of two global shipping giants: COSCO (China) and Maersk (Denmark). It finds differences in how the companies build credibility and inv…
Neha Banerjee
This paper examines how Indian spiritual organizations can contribute to achieving the Sustainable Development Goals (SDGs), focusing on their role in environmental conservation and social welfare, offering policy implications.
Yousif Hameed Nayyef
This study examines the impact of ESG accounting disclosure on tax planning and corporate governance using a sample of 52 industrial companies in Salah al-Din Governorate, Iraq. Social disclosure shows the strongest correlation (r=0.74), fo…
Farah Rialista, Fitra Dharma, Liza Alvia
This study analyzes 26 energy and basic materials firms from Indonesia, Malaysia, Thailand, and the Philippines to examine the relationship between ESG ratings and corporate performance (ROA and Tobin's Q), and the moderating role of govern…
Nour A.I.
This study examines how CSR disclosure and accounting comparability affect earnings persistence in Jordanian and Palestinian banks from 2012 to 2022, using empirical methods.
Bojana Radović, S. Spasojević
This paper explains how a sustainable strategy based on ESG principles can build long-term competitive advantage in agriculture through risk reduction, efficiency, access to capital, and better positioning in value chains. It relies on desk…
Mustafa JA, Alshdaifat SM
This study examines the individual and combined effects of ESG disclosures and GRC practices on banks' long-term capital expenditure efficiency using a global panel from 2010 to 2024. Firm-fixed-effects regressions show positive significant…
B.Umirkulov
This article discusses the essence of the green economy, conservation and rational use of natural resources, and emphasizes the role and importance of accounting in renewable energy use and sustainable socio-economic development.
Mbonigaba Celestin
This study examines the interconnections among FinTech adoption, intellectual capital, ESG disclosure, and dividend policy on firm value in financial institutions of emerging economies. Using data from DSE-listed firms (2015-2023), it finds…
Alina Durasova
This textbook covers non-financial reporting and responsible investment practices in the context of sustainable development. It examines international disclosure standards, ESG assessment methods, regulatory initiatives, and verification/au…
José Luis Bustelo Gracia, Albert-P. Miró-Pérez
This study examines how AI adoption influences intangible asset visibility in Spanish IBEX 35 firms. Using mixed methods, it develops AI Adoption Intensity (AIAI) and Intangible Asset Visibility Score (IAVS). Results show a positive relatio…
Fisher A.
This paper discusses the challenge of balancing growth and environmental sustainability from a practitioner's perspective. Without an abstract, specific findings are unclear, but it likely highlights practical trade-offs.
SmartQHSE Ltd
This dataset curates significant HSE regulatory and technology trends active or emerging in 2025–2026. It covers regulatory actions such as the US OSHA heat stress proposed rule, EU AI Act, CSRD (Corporate Sustainability Reporting Directive…
Huajian Jiang
This paper presents ESG-DocQA, a 300-sample benchmark for evidence-grounded question answering over corporate ESG reports. It includes multi-step verification, comparison, and inference questions, and was validated by three reviewers with s…
Кожухова Тетяна Валеріївна, Бочарова Юлія Геннадіївна, Ніколайчук Ольга Анатоліївна +1
This paper examines management accounting as an analytical tool for operational management and supply chain logistics under digitalization and sustainability. It explores the use of ERP, CRM, BI, SCM, BPMS systems, Big Data, and AI, and adv…
null Dr. Abbas Vattoli, null Dr. Shemeer Babu T
This paper develops a multi-sectoral conceptual framework mapping India's green economy across 12 industry clusters. It integrates Green Economy Theory, Sustainable Development, Circular Economy, Innovation Systems, and ESG criteria into a …
Asst. Prof. Deepti Chindarkar & Prof. Dr. Lata Krishnan
This study conducts a sector-wise comparative analysis of ESG reporting practices among Indian companies across banking, IT, manufacturing, and energy sectors. Using data from annual reports and BRSR disclosures, it finds that service-orien…
Ruth Magara
This study investigates how ESG disclosures affect financial performance, with firm size as a mediator, using a path model on Nairobi-listed firms. Environmental and governance disclosures reduce firm size, while social disclosure increases…
Annisa Sudaryati
This study analyzes the integration of IFRS and ESG disclosure at PT Indo Tambangraya Megah Tbk, an Indonesian coal company. The company applies IFRS well and provides detailed ESG information, but financial and sustainability reports are p…
Baldevsingh Gautam
This study examines the link between ESG scores and stock return volatility among NIFTY 50 firms in India using GARCH models and cross-sectional regressions. It finds no significant relationship, suggesting that ESG performance does not mat…
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