This page provides an English interface to the gxceed GX paper corpus. The corpus aggregates papers from 14 contributing 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 181–200 of 256 papers
Zhao Xue
This paper systematically examines how ESG ratings affect corporate financial and non-financial performance, using stakeholder theory and resource-based view. It finds that superior ESG performance improves financial metrics and long-term c…
Tanveer Bagh, Elie Bouri, Hammad Riaz +1
This study examines the effect of ESG performance on corporate risk-taking in a global sample of 8,492 firms across 52 countries (2011-2023). Higher ESG standards reduce excessive risk-taking, strengthened by strong governance. Mechanisms i…
Yuyi Pan
This paper examines how ESG ratings and securities markets drive green technology development in carbon-intensive industries. It analyzes the impact of ESG scores on financing costs and equity premiums, and tests their effect on R&D expendi…
Dr. Hitesh G. Suthar, Dr. Ketan Rabhadia, Manish Gupta +2
This study examines how the convergence of ESG and fintech drives sustainability. It covers green fintech platforms, AI-driven ESG scoring, and blockchain-enabled traceability for green bonds. It highlights how regulatory pressures and cons…
Jiale Cai
This paper analyzes how ESG integration improves long-term portfolio risk-adjusted returns through tail risk avoidance and cost of capital optimization. It finds significant heterogeneity between developed and emerging markets in excess ret…
Robert Stewart
This paper theorizes how ESG reshapes corporate responsibility through a three-part process: amoralizing ethical issues into financial categories, legitimating them via quantification, and institutionalizing them through audit-based governa…
J. Dossa, Aamir Ali Gopang, Dara Thomas +3
Using panel data from Chinese A-share listed firms (2009-2022), this study finds that ESG rating divergence negatively impacts firm financial performance, especially for high-carbon firms and those with ESG disclosures. The 2021 CSRC disclo…
Tasrim
This qualitative review of 2020–2025 peer-reviewed literature examines how sustainability accounting is integrated into financial decision-making and its impact on corporate value creation. While large firms in developed markets show progre…
Marta Santacroce, M. Contalbo, Sara Pederzoli +4
This paper presents CLARIESG, an end-to-end system for extracting and analyzing ESG information from complex tables in sustainability reports. It combines robust table extraction with structured prompting for unit normalization and cross-do…
Annika Stenström
This paper analyzes the weaponization of ESG infrastructures (reporting standards, investment practices, regulation) amid growing anti-ESG backlash. Contrasting recent cases in the EU and US—such as attempts to scale back sustainability rep…
Soohun Kim, Jiyeon Seo, Aaron Yoon
This paper examines how negative ESG incidents increase firms' downside beta using RepRisk data. The effect is stronger for severe and novel incidents and after the Paris Agreement and SASB disclosure guidance. Findings suggest ESG contribu…
Shaji Thomas
This paper systematically reviews ethical challenges in ESG-based climate risk reporting and corporate net-zero commitments using the PRISMA framework. It identifies three main issues: reliability of carbon disclosures, alignment of ESG met…
Ayse Hyusein, M. Seraj
This study examines the impact of ESG disclosure and green innovation on carbon emission efficiency (CEE) and firm valuation in energy-intensive and heavy-polluting industries. Using data from the London Stock Exchange Group Asset 4 Databas…
Alva Marasigan, M. Houqe, Warwick J. Stent +1
This study examines drivers of sustainability reporting quality (QSR) in the electricity sector using two dimensions: relevance and reliability. Using S&P Global Top 250 data, it finds that sustainability performance, GRI adoption, and inst…
Valentin Burcă, Oana Bogdan, T. Cilan +4
This meta-analysis of 19 high-quality accounting journal articles (2014-2024) examines whether sustainability reporting (SR) moderates or mediates the relationship between corporate sustainability performance and financial performance. Resu…
Ana-María Gisbert, Jacobo Gomez-Conde, Bin Pan
This study examines how the EU Non-Financial Reporting Directive (NFRD) disciplines voluntary ESG disclosures. Using a Spanish ESG dictionary and shareholder letters from 2010-2022, the authors find a weak link between voluntary ESG talk an…
Xin Gu
This paper examines how green credit policies and ESG ratings jointly influence corporate carbon emission management. Using stakeholder and signaling theories, it finds that while green credit incentivizes substantive emission reductions th…
Samuel Ribeiro Navarrete, Nawazish Mirza, Monica Violeta Achim
This paper empirically analyzes the impact of sustainable reporting on ESG controversies in the European Union. It provides implications for the implementation of the CSRD.
Veneziani, Monica, Cosa, Marcello, Torelli, Riccardo +1
This paper benchmarks ESG practices of 12 leading HVAC companies (2019-2023) using a tri-axial framework aligning LCA, IEQ, and CSR with ESRS. Findings show environmental metrics are more mature than social/governance; disclosures emphasize…
Sipei Zhou
This paper argues that ESG oversight has become a de facto global minimum for capital market access, citing the EU's CSRD, SEC climate proposals, and Japan's TEPCO judgment. Through comparative analysis of Delaware's Caremark doctrine, Germ…
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