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 256 papers
Yang Y.
This paper empirically examines the impact of ESG disclosure on corporate bond credit spreads in China. It investigates whether transparency in ESG information reduces investor risk perception and affects financing costs. Considering China'…
Yucheng Li
Using Chinese A-share firms (2015-2022), this study finds that ESG rating discrepancies undermine the persistence of corporate green innovation. The effect operates through financing constraints and heightened business risk, and is stronger…
Zixi Xu
This study empirically shows that firms with better ESG performance engage in significantly less tax avoidance. The mechanism is that strong ESG performance eases financing constraints, reducing the need for tax avoidance. The effect is str…
Islam, Md Jaber Al
This thesis empirically shows that banks' environmental engagement lowers funding costs, ESG controversies trigger income-increasing earnings management, and managerial ability mitigates ESG washing, using international samples and robust e…
Anushka Bogdanov, Kunaal Kalyan, Andrey Bogdanov +2
This paper frames ESG ratings as emerging financial market infrastructure, analyzing regulatory developments across major jurisdictions including the EU, UK, India, Japan, Singapore, US, China, and African markets. It advocates a principles…
van Hoang T.H.
This paper empirically examines whether ESG disclosure transparency mitigated stock price declines during the COVID-19 pandemic for UK listed firms. Firms with higher disclosure quality likely gained investor trust and resilience. Offers in…
Giannopoulos G.
This paper empirically examines the relationship between ESG disclosure and financial performance among Norwegian listed firms. It investigates how the quality and extent of disclosure affect firm value and profitability, offering insights …
Gaofei Wang, Yong-Hai Wang
Using Chinese listed non-financial firms from 2015-2023, this study finds that ESG rating divergence significantly reduces bank loan limits, consistent with heightened default risk concerns. The effect is stronger for non-SOEs and firms wit…
Paolo Matteucci, Daniela Venanzi
This study examines whether industry-adjusted ESG scores alter the risk-return profile of factor-based investment strategies across six equity regions from 2001 to 2023. It finds that industry-adjusted ESG strategies do not improve average …
Satish Kumar K, Lokanadha Reddy M
This study maps the growth, collaboration, and thematic evolution of ESG disclosure research using bibliometric analysis of 941 Scopus-indexed articles (2013-2024). Research accelerated post-2020, with 399 articles in 2024 alone. China lead…
Aso Abdullah, Khaoula Omhand
This study analyzes the impact of board gender diversity (BGD) and internal governance on ESG disclosure in the global tourism and hospitality industry, using panel data of 282 firms from 49 countries (2015-2024). BGD is positively associat…
Wang S.
This paper examines the nexus between ESG performance, disclosure, and green bond issuance among China-listed companies. It empirically investigates how ESG disclosure influences green bond issuance and their interplay, highlighting the lin…
Elena Fleacă, A. Marcinkowski, Zdeňka Konečná +3
This paper proposes a conceptual framework integrating knowledge management (KM) processes with Hofstede's cultural dimensions (power distance, uncertainty avoidance) to explain variations in ESG disclosure practices. Using a SIPOC-based pe…
Konstantin Völker, Reiner Quick
Using 2,142 firm-year observations from European companies (2013-2022), this study analyzes determinants of voluntary sustainability assurance (SA) through a three-pillar governance framework. Sustainability strategy is the primary driver, …
Inguna Lazdina, Inguna Lazdina
This study develops a conceptual framework linking ESG and financial risk transmission in circular economy value chains. Through comparative analysis of CSRD, ESRS, SFDR, and EU Taxonomy, it identifies regulatory, operational, reputational,…
Patrycja Krawczyk, Patrycja Kokot-Stępień
This study examines whether ESG Disclosure Scores can proxy for the quality of knowledge in sustainability reports, using WIG20 companies and a newly developed Quality of Knowledge Index (QKI). Results show a weak positive correlation, indi…
Saha R.
This empirical study examines the relationship between ESG disclosure quality and carbon intensity among S&P 500 firms. Findings suggest that firms with better ESG disclosure tend to have lower carbon intensity, implying that disclosure can…
Xue Lei
Using Chinese A-share firms from 2013-2023, this study shows that compensation clawback provisions with environmental and safety triggers significantly improve ESG performance. Executives become more risk-averse, increasing cash holdings, r…
Tamimi N.
This paper analyzes ESG disclosure scores of S&P 500 companies, examining the degree of transparency and its association with firm characteristics. It suggests implications for firm value and investor decision-making.
Simona-Elena Drăgoiu, Mihail Bărănescu, Daniel Melinte
Against stricter European regulation, this bibliometric study of 469 Web of Science articles examines firm size as a determinant of ESG reporting quality. Using keyword co-occurrence and network analysis, it maps thematic clusters (ESG disc…
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