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 21–40 of 721 papers
He F.
This study examines how mandatory corporate ESG disclosure affects investors' heterogeneous expectations and stock market quality (e.g., liquidity, price efficiency). Without an abstract, methods and findings are unclear, but it is a policy…
Jeanne A.
An empirical study examining what drives corporate climate transparency across S&P 1200 firms. It likely tests how investor pressure, regulatory context, and firm characteristics shape disclosure levels using a large cross-country sample. T…
Alsadoun A.A.
An empirical study examining how cybersecurity risk disclosure and governance affect firm value and stock return volatility. It shares methodological ground with ESG/non-financial disclosure research by tracing how disclosed risk informatio…
Merika X.A.
A study on the interplay between climate regulation and ESG disclosure in maritime transport. Likely examines how tightening shipping regulations shape corporate disclosure behavior, though details are unavailable without an abstract.
Yashomandira Kharde, Prashant Barge, Dhanashri Sanadkumar Havale
This study identifies 14 barriers to sustainability reporting among Indian SMEs through a systematic literature review, then structures them using Interpretive Structural Modelling and MICMAC analysis with a nine-expert panel. Lack of regul…
Jui-Chu Tien, Yu-Xuan Huang
This study tests whether board composition affects the readability of corporate sustainability reports, using 1,334 firm-year observations from S&P 500 companies (2016–2023). Contrary to conventional wisdom, it finds no statistically signif…
Ramyashree M S, Sahanashree N, Pavithra Salanke +1
This conceptual paper challenges the regulatory premise that more sustainability disclosure yields better-informed investors. It introduces the 'credibility wedge'—the gap between disclosure quantity and investor-perceived reliability—and m…
Ting Su, Xinyu Chen, YaXin Li
This study compares 2025 sustainability reports and issuer-level green or carbon-neutral debt disclosures for 12 Shanghai-listed infrastructure companies in transport, energy and environmental services. Five reporting controls (assurance, o…
Huan Cai, Jiayi Xu
A qualitative comparative case study analyzing the 2024 sustainability disclosures of wind-turbine makers Goldwind (China) and Vestas (Denmark). Across climate action, supply-chain labor and occupational safety, it identifies three coexisti…
Aasfor, Tony
This study integrates the ESG framework (CSRD/ESRS) with information-security regulation (NIS2, DORA, GDPR, eIDAS2) as a single plane of risk governance. It develops the Strategic Stability Index (SSI.), a 0–100 composite of security maturi…
Davies, Joseph
Nigeria mandates IFRS S1/S2 for all public interest entities from 2028. Using a 15-indicator index (max 45), the study scores 11 listed and OTC oil & gas entities, ranging from 86.7% (Seplat Energy) to 8.9%; upstream averages 60.0%, downstr…
Ting Su, Xin-Yu Chen, Ya-Xin Li
Examines alignment between sustainability reporting controls and labelled green-debt disclosures for 12 Shanghai-listed infrastructure firms across transport, energy and environmental services. Five controls (assurance, boundaries, oversigh…
Aloke Soumya Saborna, Rahul Rohit, Mst. Aysha Akter
A 30-item CER Disclosure Index applied to 170 Bangladeshi garment-belt manufacturers (714 firm-years) yields a pooled score of 35.5/100, with emissions accounting the weakest domain and no assurance obtained. The nominal 18.9% fall in emiss…
Rina Br Bukit, Sylvia Veronica Siregar, Ira Geraldina +3
Panel regression on 1,601 sustainability assurance reports from 20 emerging countries (2017–2023) examines readability determinants. More paragraphs and sentences improve readability, while difficult words and long sentences reduce it. Fema…
Arivuselvee Vellore Jayaraman, V. Thulasi, V. Balasubramaniyan +1
This chapter examines independent assurance as a mechanism to enhance the credibility and comparability of ESG and non-financial disclosures. It reviews the theoretical foundations of ESG assurance, the main assurance standards, the profile…
Xin-Ge Wu
Using Chinese A-share non-financial listed firms from 2009–2024, this study examines how lifted short-selling restrictions affect ESG disclosure behavior. Short-selling capital targets firms in the top quartile of pre-treatment disclosure m…
Rasyid Tarmizi, Etty Puji Lestari, G. V. Kahar +3
This study proposes a Smart Sustainability Reporting Framework integrating Carbon Disclosure Analytics and Environmental Management Accounting (EMA) to examine their influence on enterprise value. Using panel data from non-financial firms l…
Noha Abdelrahman, Barbara M. Porco, Kenneth Edgar D'Silva +1
Using 100 Global Fortune companies over 2011-2015, this study examines firm-level drivers of sustainability reporting quality through legitimacy theory. Firms that externally assure their reports show significantly higher GRI-based reportin…
Ria Karina, Teddy Jurnali, Sheila Septiany +1
Using 807 firm-year observations from Indonesia Stock Exchange companies (2019–2023), this study examines how risk committees affect risk and sustainability disclosure. Risk committees positively influence risk disclosure but have no signif…
Xu (Vivian) Zheng, Yongchao Martin Ma, Vincent Chi Wong +1
This study examines how firms' carbon disclosure affects low-carbon product sales, framed through the three-factor theory of customer satisfaction. It theorizes the pathways by which disclosed carbon information shapes consumer satisfaction…
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