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 2441–2460 of 2774 papers
Elena Fedorova, Svetlana Ledyaeva, Elena Meshkova +2
This study examines how cultural factors influence ESG disclosure practices and their impact on bank performance across different continents. Findings suggest that cultural dimensions like individualism and uncertainty avoidance moderate th…
Taoufik Elkemali
Using 12,025 European firm-year observations, this study finds that R&D intensity positively influences ESG disclosure, with board independence strengthening this link. It highlights innovation-related informational frictions as a key deter…
Zhao Zhang, Bing Zhang, Jiyuan You +2
This paper empirically examines the relationship between ESG disclosure quantity and firm value, finding that more disclosure is not always beneficial. It suggests that excessive disclosure may impose information costs and noise, highlighti…
Katherine Helen Aurora, Suci Normala, Riana Sari +3
This study examines the strategic link between integrated sustainability reporting (ISR) and financial performance in emerging markets. Using 448 data points from five countries and structural equation modeling, it finds that ESG disclosure…
Bianchi M. T., Cicchini D., Principale S.
This study examines the impact of publishing sustainability plans on firm performance and decoupling (gap between reported and actual outcomes) using panel regression on 990 European NFRD firms from 2018-2022. Results show that adopting a s…
Kiswanto Kiswanto, Ufi Dalilati, Caraka Hadi +3
This study examines how board size, nationality diversity, and institutional ownership affect carbon emission disclosure (CED) among Indonesian listed energy firms, with ROA as a mediator. Expected results indicate that strong governance en…
Yulazri Yulazri, Eka Bertuah, Sugiyanto Sugiyanto +1
This systematic literature review synthesizes 14 empirical studies (2007-2024) on ESG performance and enterprise value. It finds a generally positive association, varying by industry, ownership, and regulation. The review highlights measure…
Nasruddin ., Weni J.A. Musa, Marike Mahmud
This review synthesizes literature on industrial symbiosis (IS) and eco-industrial parks (EIPs) from 2000-2026 in the context of ESG and decarbonization. It finds that environmental improvements are strong but dependent on baselines and ass…
Dr. Subholaxmi Mukherjee -
This paper critically examines India's evolving ESG disclosure regime, highlighting the shift from voluntary to quasi-mandatory with the BRSR framework. It addresses the rising phenomenon of greenwashing and legal risks, arguing for a conve…
Nhung Do Cam1* , Ha Do Thi Thu2
This study uses S&P Global ESG scores for over 200 U.S. commercial banks from 2014-2024 to analyze ESG adoption. It highlights how regulatory milestones like TCFD recommendations and the SEC's 2024 Climate Disclosure Rule shape disclosure e…
Olajumoke Mary Ogundipe
This study compares how ESG disclosure reshapes audit accountability in European and African financial institutions. European markets show strong ESG-audit integration driven by CSRD, while African markets exhibit gradual adoption. An integ…
Yifei Liu
This paper develops an ESG disclosure quality evaluation system for the textile and apparel industry, based on GRI standards and accounting quality characteristics. Analyzing 200 Chinese listed firms in 2023, it finds an average score of 5.…
Nurrahmaniah Nurrahmaniah, Popong Nurhayati, Bagus Sartono
This study analyzes the effect of ESG disclosure transparency on the financial performance of 40 mining companies listed on the Indonesia Stock Exchange (2018-2023). Using panel data regression, it finds that ESG disclosure positively and s…
Tri Wulandari, Syafrida Hani, Maya Sari
This study examines the effect of sustainability reporting and ESG disclosure on firm value (PBV) in Indonesian energy sector firms listed on IDX from 2019-2023, with profitability (ROA) as a moderator. Findings show only sustainability rep…
Wilson, Bernard, Agility, Michael Samuel, Oluwaseyi, Matthew Solomon +2
This paper examines the link between UK ESG finance architecture and productivity-led growth. Using panel data on 487 UK-listed firms (2015-2024), it finds that top ESG quartile firms have 12.3% higher total factor productivity. The 2023 Su…
van der Heever W.
This study proposes using explainable AI to analyze public opinion on ESG and green finance, identifying key factors influencing societal acceptance. It provides a methodological framework for understanding perception of these concepts, wit…
(著者不明)
This PhD thesis comprehensively examines environmental accounting, renewable energy, ESG reporting quality, and their impacts on corporate finance and credit ratings. It compares STOXX Europe 600 and S&P 500 indices (2005-2023) and analyzes…
Toerien F.
This study examines the impact of board gender diversity on ESG disclosure quality using South African firm data. Results suggest higher female board representation improves ESG scores.
Metwally A.B.M.
This paper examines how audit committee and sustainability committee characteristics (e.g., independence and expertise) moderate the relationship between ESG disclosure and firm value, contributing to understanding of governance mechanisms …
Sun Y.
This study examines whether innovative ESG disclosures under an integrated reporting framework yield economic benefits for Chinese firms. It investigates how novel disclosure practices are valued by investors and markets.
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