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 32281–32300 of 36620 papers
O. Maslak, Tetyana Maslak
This paper examines the formation of an organizational and economic platform based on ESG principles to enhance enterprise-stakeholder interaction. It analyzes Ukrainian and international approaches, proposes a toolkit for assessing platfor…
J. Dossa, Aamir Ali Gopang, Dara Thomas +3
Using panel data from Chinese A-share listed firms (2009-2022), this study finds that ESG rating divergence negatively impacts firm financial performance, especially for high-carbon firms and those with ESG disclosures. The 2021 CSRC disclo…
Beatrice Mkunde, Anthony Mzurikwao
This study investigates ESG integration in Tanzanian consumer goods firms, finding adoption is compliance-driven rather than strategic. Barriers include high costs, fragmented regulation, and limited expertise. It proposes a unified nationa…
Hua Guo, Jiayao Hong
This study constructs an ESG intelligence transformation model for investor decision-making in China's capital market, based on information chain theory and intelligence transformation theory. Analyzing Chinese securities analyst reports, i…
Meina Liu, Shuke Fu, Jiachao Peng +1
This paper empirically demonstrates a positive association between firm-level Green Total Factor Productivity (GTFP) and ESG performance using Chinese A-share listed companies from 2011 to 2022. Employing instrumental variable and panel ana…
Yishi Qiu, Susheng Wang
This study examines whether top management team (TMT) environmental attention mitigates ESG rating divergence. Using Chinese A-share non-financial firms from 2015 to 2023, textual analysis and high-dimensional fixed-effects regressions show…
Anita Anita, Khelly Khelly
This study examines whether CEO tenure moderates the relationship between sustainability performance and financial performance for Indonesian listed firms. Sustainability performance is measured by GRI-aligned disclosure, financial performa…
Amin Lotfy
This study conceptually examines how sustainability-oriented double materiality reshapes audit risk assessment and professional judgment in assurance engagements. It proposes a framework that positions double materiality as the subject of a…
Elfadhli, Revi Gampito, Sri Madona Candra +6
This study examines green financing practices in Islamic rural banks in West Sumatra using the SASB index. Environmental initiatives exist but are informal and lack systematic documentation. Social dimension shows strong commitment to emplo…
V. Roška
This paper examines the concept of double materiality introduced by the EU CSRD, combining a literature review with a survey of 210 Croatian entrepreneurs. It confirms that a balanced business model incorporating ESG aspects contributes to …
Anton V. Kozhokar
This study analyzes the practical aspects of preparing sustainability reports in Russian and foreign power generation companies. It examines how firms navigate international standards (GRI, IFRS-ISSB) and emerging national standards, provid…
A. Chakraborty, D. Ranjan, M. Singh
This study develops a GRI-compliant environmental reporting framework for Indian manufacturing SMEs using Modified NGT and Grey AHP. It creates a materiality matrix for environmental challenges and emphasizes ESG reporting, especially Scope…
Tasrim
This qualitative review of 2020–2025 peer-reviewed literature examines how sustainability accounting is integrated into financial decision-making and its impact on corporate value creation. While large firms in developed markets show progre…
Z. Baharom
This critical review examines machine learning (ML) in corporate financial sustainability (CFS), highlighting risks of automated greenwashing and reinforced inequalities in ESG scoring and predictive analytics. It proposes a four-pillar fra…
Charles Golding
This paper analyzes the practical integration of sustainability into commercial property valuation. It discusses challenges amid mature ESG frameworks and economic uncertainty, offering a contemporary view on asset-level assessment.
Wahid Winarto, Syaiful Ali
A systematic review of 70 peer-reviewed articles (2017-2024) identifies five thematic clusters in integrating big data analytics into sustainability accounting: supply chain & circular economy, AI-enabled practices, climate change & standar…
Hassan Alalmaee
This study analyzes the impact of sustainability-related uncertainty on financial development using the ESG-Based Sustainability Uncertainty Index (ESGUI) across 25 countries from 2003-2021. Fixed-effects and IV estimations reveal a signifi…
Árni Claessen, Throstur Olaf Sigurjonsson, Stefan Wendt
Based on document analysis of sustainability reports from ten leading Icelandic firms and interviews with company representatives, this study finds that current governance disclosures cover only 20-30% of ESRS minimum requirements. Key chal…
A. Telukdarie, M. Nyathi, R. J. Fabchi
This paper proposes an AI-centric framework using NLP and centralized data management to standardize ESG reporting and combat greenwashing. A DistilRoBERTa model fine-tuned on sustainability reports from 440 firms in South Africa and India …
Veronica Tania Manirili, Giska Audia Fatima Ina, Janete Firdaus Adele Djawa +1
This qualitative literature review examines how sustainability accounting frameworks (GRI, ISSB) enhance transparency and sustainability performance. It finds that structured ESG disclosures improve stakeholder assessment and help firms eva…
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