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 2181–2200 of 3040 papers
V.V. Shkromyda, T. Gnatiuk, Alina Hrubelias
This paper compares non-financial reporting models in Switzerland, UAE, Chile, Singapore, and Indonesia, finding that institutional incentive configurations determine effectiveness, not formal obligation. It proposes an integration model fo…
Anggun Permata Husda, Nur Inda Sari, Sari Budiarti
This study examines the impact of green accounting and ESG disclosure on sustainability performance using data from 7 agriculture companies listed on the Indonesia Stock Exchange (2020-2024). Multiple regression analysis shows both green ac…
Thevan Kumar, Tan Seng Teck, L. S. Geok +4
This paper critically examines whether ESG indices provide a perfect measure of corporate responsibility. Through analysis of Apple and Volkswagen cases, it identifies strengths (transparency, sustainability integration) and limitations (in…
Krishnashis Das, Subhrakamal Banerjee
This report analyzes Citigroup's FY2023 ESG performance using official reports and third-party ratings, with 26 data visualizations. Key findings include $441 billion in cumulative sustainable finance, 49% reduction in Scope 2 emissions (ex…
Huajian Jiang
ESG-DocQA is a validated benchmark dataset for evidence-grounded question answering over corporate ESG reports. It includes 300 samples, annotation guidelines, and experimental results, focusing on document-image grounding. The dataset is a…
Abdul Ghafoor, Yasar Bayraktar, Ammar Ali Gull +1
This study investigates how the adoption of executive compensation clawbacks affects corporate climate engagement for US-listed firms from 1996-2017. Using a Climate Engagement Index (CINDEX) based on four variables including CDP reporting,…
Kingsley Chibuzo Ozike, Ikugbe Eldred Ebunu, M. S. Kamara +2
This paper comparatively analyzes how ESG compliance contributes to agribusiness resilience through stakeholder trust and sustainability performance in Nigeria and Brazil. Integrating Resource-Based View, Stakeholder Theory, and Institution…
Naila Amara, Abdulrahman Alomair, Abdulaziz S. Al Naim
This study examines how gender diversity on audit committees influences ESG disclosure quality in UK firms. Findings suggest that greater diversity leads to more comprehensive ESG reporting.
O. Fomina, Uliana Shakhova
This conceptual paper proposes integrating ESG indicators into accounting systems to reduce information asymmetry between enterprises and stakeholders. It suggests expanding analytical accounting with ESG attributes while preserving synthet…
Petr Prochazka, Емил Велинов, Irem Akem
This study examines how top management team diversity impacts ESG performance in multinational freight transport companies under the EU's CSRD. Based on case studies of 13 firms, it finds that board diversity, especially in social and gover…
Onipe Adabenege Yahaya
Using panel data of 148 Nigerian firms from 2010-2025, this study examines the impact of triple bottom line (ESG) reporting on financial performance (ROA). Governance quality shows a significant positive effect, while environmental and soci…
Radosveta Krasteva-Hristova, Iva Moneva
This conceptual study examines how digitalization can reduce ESG and circular economy reporting costs for women-led SMEs in the EU, focusing on the Danube Region. It identifies four accounting challenges (measurement, valuation, disclosure,…
Naiping Zhu, Ke Wang, Abednego Osei +1
This study examines how ESG strategies influence decarbonization in high-emission industries, focusing on the mediating role of digital transformation and the moderating role of sustainable governance. Using panel data of 574 manufacturing …
Xuan Zhang, Zijing Wu, Qiang Li
This study integrates ESG factors into supply chain finance risk assessment for the fashion textile and leather industry using AHP-FAHP. Key risks include high environmental certification costs, social media trend volatility, and NFT valuat…
Suham Cahyono, Ardianto Ardianto, H. Djajadikerta
This study examines the relationship between ESG disclosure and accounting conservatism using a global sample of 13,398 firm-year observations. It finds that higher ESG disclosure is associated with lower conservatism, and investor trust in…
Supri Yanto, Putri Irmala Sari
This study examines how ESG disclosure and sales growth affect stock returns in Indonesia's non-financial firms, with firm size as a moderator. Results show both ESG disclosure and sales growth positively impact stock returns, and firm size…
Huixin Feng
This paper reviews the challenges ESG information disclosure poses to traditional audit models, including verification scope, evidence collection, and professional judgment. It proposes improvement paths aligned with regulatory trends like …
Chauhan S.
This paper examines the interaction between the ESG framework and climate laws in India. It explores how Indian climate legislation influences ESG standards and the potential for harmonization. By comparing legal frameworks, it offers insig…
Erben Yavuz A.
This study examines the impact of corporate governance on sustainability disclosures, comparing financial and non-financial firms. It finds that governance structures influence the extent and quality of disclosures, with differences between…
Sahu S.R.
This study examines whether ESG reporting improves corporate financial and non-financial performance. It likely uses meta-analysis or empirical methods to assess the relationship between reporting quality and firm outcomes.
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