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 3021–3040 of 3071 papers
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…
Sara Mustafa Alatta Mohamed, Yosra Azhari Elamin Elboukhari
This study examines the relationship between ethical leadership and ESG disclosure among 147 non-financial firms listed on the Saudi Stock Exchange from 2020 to 2024. Using random-effects panel regression, it finds a positive and significan…
Swati Verma, Rajat Panwar
This study analyzes ESG disclosures under India's BRSR framework for 100 large manufacturing firms. It finds reductions in emission intensity, increased renewable energy use, and adoption of water/waste treatment initiatives, while highligh…
Mashkhurbek Jalalov
This study examines the relationship between ESG disclosure quality and international competitiveness among commercial banks in Central Asia and the EU. Using a novel ESG Disclosure Quality Index (EDQI) and panel regressions on 495 bank-yea…
Kateryna Lysenko-Ryba
This paper analyzes preparations for new sustainability regulations in supply chains and identifies challenges and concerns in ESG reporting. It examines the current state of regulatory compliance and corporate issues.
Radosveta Krasteva-Hristova, Ива Монева
This study examines how digitalization can reduce the cost and complexity of ESG and circular economy reporting for women-led SMEs within the EU sustainability reporting framework. It identifies four key challenge domains: measurement, valu…
Wasim Akram, Shabana Khatoon, Dr. Asgar Ali
This paper proposes the User-Centered ESG Information Architecture (UC-ESG-IA) framework to address poor usability of ESG reports. Using a mixed-method study with 312 stakeholders and usability testing on NIFTY-listed companies in India, it…
Santi Gopal Maji, Rituraj Boruah
This study analyzes the impact of sustainable business practices (SBPs) on the disclosure of climate change risks and opportunities (CCRO) using S&P 500 data from 2011-2023. SBPs significantly increase the likelihood of CCRO disclosure, esp…
Ziyue Huang
This study examines tensions between the CSRD and data privacy. Extensive ESG disclosure required by CSRD may conflict with GDPR, especially in high-risk sectors like finance and digital platforms where centralized data storage amplifies br…
Dr. Rajat Dixit, Dr. Govind Prasad Goyal, Dr. Archana Singh +4
This paper proposes 'Green Governance 4.0', a new paradigm integrating law, management, and digital technologies for environmental sustainability. It argues that combining adaptive legal regimes (e.g., Paris Agreement, CSRD, ISSB), strategi…
Jiaman Li, Tongtong Zhao, Farhad Taghizadeh-Hesary
This study uses DID analysis on 451 EU listed firms from 2018-2023 to examine CSRD's impact on financial performance. CSRD significantly improves financial performance, especially for firms with older boards, smaller size, and higher female…
Phoebe Koundouri, Conrad Felix Michel Landis, Konstantinos Dellis +1
This article reviews the integration of Sustainable Development Goals into ESG criteria within the EU policy framework. It advocates for more comprehensive and interdisciplinary approaches to embed long-term SDGs in corporate sustainability…
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