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 1–20 of 49 papers
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…
Le Luo, Xin Tan, Q. Zhou
This paper conducts a systematic review of economic consequences of ESG practices disaggregated by the ESRS framework. It reveals that climate change, consumers, and own workforce dominate the literature, while biodiversity and circular eco…
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…
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…
Mohammad Talha
This study examines the early effects of the EU's CSRD on firms' sustainability and financial performance using panel data from 2017-2023. Using a difference-in-differences approach, it finds that mandatory ESG disclosure leads to significa…
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…
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…
Zhaoyang Lu, Martijn Sander
Using firm-level panel data from eight G20 economies (2015-2023), this paper examines the impact of ESG disclosure and circular economy (CE) practices on firm performance, with regulatory strength as a moderator. Applying second-generation …
Jiacheng Liu, Ye Yuan, Zhelun Zhu
This paper synthesizes interdisciplinary insights from accounting, finance, and computational linguistics to review how AI (especially NLP and ML) enhances ESG disclosure quality across readability, comparability, informativeness, and credi…
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)…
Nazaf Quaser, Articl Info
This study qualitatively analyzes the role of ESG reporting in enhancing market transparency and investor confidence. Through a systematic review of international disclosure standards and regulatory frameworks, it demonstrates that high-qua…
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…
Deepti Pathak, Monika Chopra
This study uses S&P 500 data (2012-2023) to examine how institutional ownership affects ESG disclosure scores. It finds significant influence in visible sectors like utilities, consumer staples, and industrials, with governance disclosure m…
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…
C. Cepêda, A. Monteiro, Cristina Aibar‐Guzmán
This study examines factors influencing ESG decoupling (gap between disclosure and performance). Using panel data from 3,465 large firms (2009-2023), it finds that higher financial performance increases decoupling, while normative and coerc…
Muhammad Adnan Ali, Dr. Gohar Mahmood, Shahid Mahmood
This study uses a 30-country panel (2015-2024) to examine how national ESG disclosure quality, green bond issuance, and carbon reporting transparency affect sustainability performance. It finds that green investment flows fully mediate the …
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…
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