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 20541–20560 of 36021 papers
Erokhin, D.
This study analyzes 553 YouTube videos and 5060 comments on ESG reporting. Videos mostly endorse ESG, but comments show skepticism and concerns about greenwashing and politicization. Low correlation between video and viewer sentiment highli…
Renu Goyal, Dr. Shikha Singh
This paper reviews the role of Key Performance Indicators (KPIs) and Environmental and Social Impact Assessment (ESIA) in sustainability reporting. It covers KPI selection, frameworks, and limitations, as well as ESIA methodologies and inte…
(著者不明)
This paper proposes a refined model for accounting of ESG obligations in ICT sector enterprises based on IFRS S1 and IFRS S2. It identifies 4 categories of ESG obligations specific to ICT and 6 structural components of ESG reporting, tested…
Pieter de Jong, Inga Timmerman, Alona Bilokha
This paper introduces the ESG communication gap: a within-firm measure of divergence in ESG risk disclosure between mandatory (10-K) and voluntary (earnings calls) venues. Analyzing 1,396 U.S. firms from 2006-2024, it finds the gap is perva…
Patil, Shrikant L
This study examines the impact of ESG adoption on corporate profitability in emerging economies using panel data. It finds that ESG adoption generally improves financial performance (ROA, ROE, Tobin's Q), but the effect depends on instituti…
Valentina Beretta, Chiara Demartini, Eugenia Parodi +1
This study analyzes the evolution of sustainability reporting quality (SRQ) in Italian banks under mandatory disclosure (2017-2023). Using institutional theory, it finds that improvements are driven mainly by environmental disclosure, while…
Amjad Ali, Jairaj Gupta, Emad Elkhashen
This systematic review identifies 14 manifestations of greenwashing in sustainability disclosures, including disclosure manipulation, decoupling between symbol and substance, and strategic disclosure. It evaluates direct measurement approac…
bhavya bajaj
This paper critically analyzes whether ESG responsibilities have become legally binding obligations in India, examining the nexus between ESG standards and directors' fiduciary duties under the Companies Act, 2013. Through a doctrinal analy…
Renato Oswaldo Martínez López, Fredy Oswaldo Martínez López
This paper evaluates the alignment of Peru's corporate governance framework with the sustainability and resilience principle of the OECD Corporate Governance Principles (2023). Through documentary analysis of governance and sustainability r…
Ellen Kulset, Charlotte Haugland Sundkvist, Tonny Stenheim
This study uses dictionary-based tone analysis to examine climate disclosures under the mandatory CSRD/ESRS framework. Analyzing firms listed on the Oslo Stock Exchange, it finds that disclosures are generally not neutral: firms use more po…
Isaiah Oluwasegun Owolabi
This paper presents an ESG-as-Code framework that translates ESG regulatory texts (CSRD, SDR, SEC) into machine-executable compliance logic. It demonstrates how containerized AI workflows on Kubernetes-OpenStack enable automated, auditable,…
Manish Kumar
This paper argues that existing ESG disclosure frameworks (ISSB, CSRD, GRI, SASB) are structurally inaccessible to early-stage student ventures. It proposes the Micro-Scale Sustainability Disclosure Framework (MSDF), a lightweight three-pil…
Je Hyun BAE, JaeHo Lee, Eun-Chong Kim +1
This study uses Gemini 3 Flash to measure disclosure quality in Korean voluntary sustainability reports. It finds that voluntary reporters have higher ESG ratings, and textual quality and reporting continuity are associated with subsequent …
Md Faiz Ur Rehman Saquib, SyedKumail Ameer, pranshu munjial +2
This study analyzes the technical bottlenecks in hydrogen production via steam methane reforming, focusing on nickel catalyst deactivation. It quantifies the energy penalty of integrating CCUS for blue hydrogen (from 0.96 to 4.42 kWh/kg) an…
Zhu, Yuanrui
This dissertation builds measurement-informed geospatial LCA models for U.S. LNG and plastic supply chains. Results show significant methane underreporting and regional variation; CO₂ dominates at liquefaction sites (>95% of GHG using 100-y…
Hao Li, Wenqiu Zhang, Yuanxin Xiang +3
Using panel data from Chinese cities (2005-2021), this study finds that green finance significantly improves carbon emission efficiency through green technological innovation and industrial structure rationalization, with positive spatial s…
Erkin Temirovich Shodiev
This study proposes a methodological framework integrating ESG indicators into traditional financial analysis. It finds that firms with strong ESG performance exhibit higher operational efficiency, lower capital costs, and greater resilienc…
Yanbing Zhang, Changzheng Zhang, Chengyu Li
This paper investigates the emergence and dissolution of green innovation bubbles among Chinese power industry chain enterprises from 2016 to 2023. Using the AMO framework and double machine learning (DDML), it identifies causal drivers, an…
Nataliia Maslak
This paper systematizes innovative financial instruments for climate-oriented agriculture, including green bonds, parametric insurance, carbon credits, and blended finance. It identifies barriers to implementation in Ukraine and proposes an…
Bartholomew Paudyn
This paper critically examines ESMA's Strategy 2023-28, focusing on how AI and machine learning in ESG ratings may hinder sustainable finance and technological innovation. It argues that algorithmic decision-making exacerbates greenwashing …
Browse by Topic