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 32241–32260 of 36620 papers
Lorena Pérez-Alfonso, Sofía García-Manglano
This study examines how environmental sustainability practices relate to financial performance (ROA) in Spanish IBEX 35 firms, in the context of CSRD/ESRS. Using fsQCA on three conditions (renewable energy share, waste recovery, EMAS maturi…
Lóránd Levente Szávó
This study comparatively analyzes sustainability and ethical responsibility in the semiconductor industry, focusing on TSMC and SMIC. TSMC shows strong commitments to carbon neutrality and water recycling, while SMIC aligns with national po…
Chinonso Victor Anidiobi
This policy brief analyzes five years of sustainability reports from three major Nigerian banks, revealing a gap between ESG rhetoric and quantitative, verifiable data. Using a novel ESG Salience Index, it identifies an 'Invisibility Proble…
T. Yoon
This study analyzes CEO messages from 343 Korean and 323 global sustainability reports using text mining. Korean firms emphasize management, growth, and market, while global firms highlight community, customer, and commitment. Korean firms …
Haozhe Song, Gunnar Rimmel
This paper uses international data to examine how lenders perceive heterogeneity in voluntary assurance of sustainability reports. Assurance reduces debt costs only for firms with above-average sustainability performance, penalizing greenwa…
Jin-soo Kim, Yun-Kyeong Lee
This study empirically examines the impact of sustainability reports and third-party greenhouse gas verification opinions on firm value using KOSPI-listed firms for 2022-2023. Results show that voluntary disclosure increases firm value, and…
Ekaterina V. PERFIL'EVA
This paper assesses the environmental sustainability of five Russian mineral fertilizer producers using an integral indicator based on GHG emissions, energy efficiency, water use, waste management, and ESG disclosure. It finds significant d…
Н.Ю. Пин
This study analyzes how ESG principles in the textile industry can reduce environmental impact and enhance competitiveness. It compares reports from international organizations and disclosures standards (GRI, CSRD, SASB), highlighting chall…
M. Ismail
This study compares the value relevance of ESG disclosures between Egyptian and Saudi listed firms. In Saudi Arabia, ESG performance positively impacts firm value, driven by governance disclosures. In Egypt, the relationship is negative. Th…
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…
H. T. Bui, T. A. Trinh, Nhung Vu +2
This study uses deep learning-based ESG scores to analyze the relationship between firm systematic risk and economic policy uncertainty. It examines whether ESG performance contributes to risk reduction.
Zixuan Hu
This study empirically analyzes how ESG ratings constrain earnings management in Chinese A-share listed firms from 2011-2020. It finds that superior ESG performance reduces abnormal business activities that embellish financial statements, w…
Zhang Yuan, Wang Yiman
This study examines the impact of ESG rating divergence on annual report tone management using a sample of non-financial Chinese listed firms from 2015-2024. Results show a significant positive relationship, mediated by corporate reputation…
Н.Г. Вовченко, С. А. Булгаков, А.А. Суховеева
This paper examines how the ESG agenda transforms the role of internal audit. It identifies five new tasks: independent assurance of ESG reporting, assessment of ESG risks and controls, compliance monitoring, consulting for ESG integration,…
Fadi Alkaraan, Mahmoud Elmarzouky, V. G. Venkatesh +3
This study uses large-scale UK data (32,273 firms from the UK Innovation Survey, FTSE All-Share data, and annual reports) to show that AI-powered Industry 4.0 technologies enable circular economy strategy practices, boosting ESG and ecosyst…
R. Adri, Satriawan Surya, Herman Halim +1
This study examines how ESG performance translates into firm value in Indonesia, characterized by high information asymmetry and strong political-business linkages. Using panel data from 2010-2023, they find that political connections stren…
Agita Dini Febrianti, M. Sari
This study examines how board characteristics (size, independence, gender diversity) affect environmental disclosure and the moderating role of environmental assurance, using panel data (2020-2024) from Southeast Asian non-financial firms. …
Tingting Li, Huiting Wang
This study analyzes the relationship between ESG performance and corporate financial performance using 200 US listed firms (2010-2020). It finds a significant positive link, with financing constraints negatively moderating and ownership con…
A. Nizamdinova, Zhuoshan Yang, E. Aktureeva
This paper examines the role of environmental management accounting within the ESG indicator system of sustainable business development in Kazakhstan. Using mixed methods, it finds a significant correlation between environmental expenditure…
Sumadi
This study empirically examines how digital finance technologies (blockchain, fintech, AI) enhance ESG integration and traceability in gold markets. Using data from the World Gold Council and IMF, it finds that digital finance improves ESG …
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