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 17341–17360 of 20002 papers
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…
Chinonso Victor Anidiobi
This paper critically analyzes symbolic sustainability reporting in Nigerian banks (2019-2023) using a new ESG Salience Index (ESI) to measure decoupling between philanthropy rhetoric and risk discourse. Findings show rhetorical fluency (UB…
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…
Yun Zhu, Qinghan Chen, Ma Zhong
This study proposes a framework for evaluating environmental information disclosure quality (EIDQ) of chemical firms, using a generative AI (DeepSeek-V3.2) scoring system. Analyzing 190 ESG reports from 38 Chinese chemical firms (2020-2024)…
Mei Ren, Rachel Waggett
Chapter 7 presents international case studies on transformative sustainability in the built environment across five regions, covering adaptive reuse, circular economy, climate resilience, net zero energy/water, and community wellbeing. Exam…
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…
Joe Blakey, Matthew Paterson
This paper critically examines the net zero norm, exploring the tension between its radical potential for decarbonization and its co-optation by business-as-usual interests. It argues that without systemic change, net zero may reinforce exi…
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…
Nurul Widiana Amin, I Putu Sudana, I Gusti Ayu Nyoman Budiasih +1
This study examines greenwashing potential in sustainability reports of four Indonesian cement companies using legitimacy theory. Through content analysis comparing reports and media coverage, it finds all companies exhibit greenwashing: ma…
Feng Gu, Jingze Du, Xinyi Gao
This study treats China's 2018 Environmental Protection Tax Law as an external policy shock and uses a DID design to examine its effect on ESG greenwashing in high-pollution firms. The tax significantly reduces greenwashing by increasing an…
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…
Yahaya, Onipe Adabenege
This study examines the relationship between carbon disclosure quality and financial performance for Nigerian listed non-financial firms from 2010-2024. Using panel data regression, it finds a significant positive effect of carbon disclosur…
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…
Aditi Khandelwal, Mamta Jain
This study analyzes environmental accounting disclosures and financial performance of top 50 Indian firms over 2022-2024. Net profit margin and ROA improved, but disclosure levels remained unchanged. The findings suggest that environmental …
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