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 1161–1180 of 1211 papers
P. Thapa, Bipasha Chaudhary, S. Acharya +2
Analyzing 341 annual reports of NIFTY 50 companies in India, this study finds that firms with higher CSR performance tend to have more readable CSR disclosures. However, the mandatory BRSR framework negatively moderates this relationship. T…
M. Altin, Mawih Kareem Al Ani, Khaled Hussainey +1
This study analyzes the impact of sustainability expenditures on ESG performance using UK firm-level panel data from 2014-2023 (177 firms). It finds that environmental expenditure, environmental investments, and R&D positively affect ESG pe…
Suman Bidaralli, Bharagvi Pandurangi
This study examines opportunities and challenges for traditional audit firms entering ESG assurance, using a survey of 18 business clients and 10 chartered accountant firms in the Hubballi-Dharwad region of India. Findings show 83.3% of cli…
Lin Oktris, Afzal Izzaz Zahari, Suharmadi Suharmadi +2
Using panel data from 101 Indonesian firms (2020-2022), this study examines how environmental and social disclosure quality affects financial performance. Environmental disclosure significantly enhances ROA, while social disclosure shows no…
F. Johora, M. Hossain
This study examines the influence of sustainability accounting practices, sustainability auditing and assurance, and ESG disclosure quality on future reporting standards in Bangladesh. Based on a survey of 162 accounting professionals, it f…
Fadekemi Ajasa-Adeoye, I. Osamor, Omoregbee Godwin +3
This study investigates the effect of ESG disclosures on the Price Earnings (P/E) ratio of listed firms in Nigeria's oil and gas and industrial goods sectors from 2015 to 2024. Using panel regression, it finds that environmental, social, an…
Pathompong Kookkaew, Neungruthai Petcharat, Pitan Sanpakdee +1
Using panel data of 609 firm-year observations from Thai listed firms (2019-2023), this study examines whether ESG reporting quality reduces debt financing costs and improves investment efficiency. Results show high-quality ESG reports are …
M. Shygun, K. Bezverkhyi
This study theoretically analyzes sustainability reporting as an effective CSR tool, expanding the classification criteria for corporate reporting based on indicator type, non-financial reporting standards, disclosure areas, and form of non…
Yana A. Kochetova, Alexander Usanov
This study analyzes how the quality of corporate governance affects access to green financing. It examines key elements such as transparency, accountability, board efficiency, and ESG integration in building investor trust. The paper highli…
Edosa Getachew Taera, Maria Fekete Farkas, Zoltán Bujdosó +1
This study examines how CSR influences sustainable finance outcomes in the Ethiopian insurance industry through ESG practices. Results show a positive direct and indirect effect of CSR on sustainable finance via ESG, but ESG adoption also i…
U. Andrusiv, Olena Stoliarenko, H. Kupalova +3
This paper examines the impact of ESG factors on investment strategy and securities trading in Ukraine's context of sustainable finance. It finds that less than 5% of trading volume involves companies with public ESG strategies, and green b…
Dejan Glavas, Ftiti Zied
This special issue examines the real effects of sustainable finance through four articles: the environmental impact of green bonds, the influence of climate regulation on fossil fuel companies, biases in ESG scoring, and market reactions to…
Imad Ali, Dr. Muhammad Yaseen, Dr. Sajjad Ahmed
This study examines the impact of sustainable finance awareness, ethical investing orientation, perceived corporate social responsibility (CSR), and investor risk perception on behavioral intentions toward socially responsible firms. Using …
P. Stefanizzi, Chiara Creti', F. Monge +1
This study analyzes nine ESG questionnaires from large and small Italian banks, revealing convergence on indicators like GHG emissions, renewable energy, governance, and gender equality. Unlike divergent international ESG ratings, Italian b…
Thongpong Pongphanich, Kittima Ngamvilaikorn, Prajya Ngamjan
This study examines the impact of digital finance on ESG performance using panel data from 523 Thai listed companies (2018-2024). It finds that financing constraints and green innovation mediate this relationship, with family ownership mode…
Arpita Agarwal, Vertika Goswami
Using survey data and SEM, this study finds that aggregate ESG scores lack predictive power for investment performance, while specific factors (renewable energy use, board independence) show significant effects. It challenges the reliabilit…
H. Sourour, Jarray Habiba
This study examines the impact of CSR mechanisms on green finance adoption by banks in selected emerging economies from 2008 to 2021. It finds that CSR committees and sustainability reporting significantly increase the likelihood of banks f…
Alejandro Acevedo Amorocho, Á. Acevedo-Duque, José Gerardo De la Vega Meneses +2
This study develops and validates a 5P-ESG composite index for emerging markets, extending ESG with Peace and Partnerships dimensions. Using PCA-based weighting and MSCI COLCAP data, it demonstrates feasibility and shows ranking shifts comp…
Ke Zhang
This study examines how digital inclusive finance affects corporate ESG performance using a sample of Chinese A-share listed firms from 2020 to 2023. By combining the Peking University Digital Inclusive Finance Index with firm-level ESG dat…
B. Solikhah, Ching‐Lung Chen, Pei‐Yu Weng
This study examines how governance strength, financial pressure, and family control influence ESG reporting biases (overstatement and understatement). Strong governance reduces greenwashing, while high short-term financing risk increases it…
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