This page provides an English interface to the gxceed GX paper corpus. The corpus aggregates papers from 13 open 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 184 papers
Saprida Khoirotunnisa, Maylia Pramono Sari
This study analyzes determinants of sustainability assurance levels (none, limited, reasonable) among Asian energy firms using panel data regression. Findings show that assurance provider attributes, media pressure, and profitability positi…
Ariela Caglio, Xi Chen, Gaia Melloni
This paper empirically examines the relationship between ESG pay features (incorporating ESG metrics into executive compensation) and firm value among international adopters of integrated reporting. It investigates whether ESG-linked compen…
(著者不明)
This study empirically shows that green finance significantly reduces ESG rating divergence, primarily by enhancing corporate disclosure quality and reducing information asymmetry. It offers insights for policymakers and investors to improv…
Viviana Fernandez
Family firms underperform in social initiatives and ESG management quality but avoid greenwashing and non-compliance. They are less likely to track scope 1 and 3 emissions, with socioemotional wealth acting as a reputational floor.
Monica Singhania, Deepika Swami
This meta-analysis synthesizes 50 studies (2011-2024) across 15 countries to examine the ESG-cost of equity (CoE) relationship. It finds a positive association, which is weakened in countries with strong governance and high sustainability c…
Yahaya, Onipe Adabenege
This study examines the relationship between ESG disclosure quality and analyst forecast accuracy for 148 Nigerian listed firms from 2011-2025. Using a composite disclosure index based on GRI and NGX guidelines, panel regressions show that …
Sushmita Dhar, Mohd Imran
This study develops a quantitative ESG framework using India's BRSR disclosures to evaluate corporate environmental performance. It finds high PPP-adjusted emissions in cement, water stress in mining, and that 88% of firms omit Scope 3. The…
Olumide Samson Ola, Mohd Lizam
This systematic review synthesizes empirical evidence on ESG disclosure and REIT financial performance from 2016-2024. Analyzing 28 studies, it finds predominantly positive associations (~68%), with social and governance pillars most impact…
Saira Baloch, Kaneez Fatima, Nadir Khan +2
This study analyzes the impact of ESG disclosure on accounting and market-based performance of 1,406 listed firms across 11 Asian economies from 2002 to 2023. Using panel regression, Granger causality tests, and SEM, it finds that ESG discl…
Liu C.
This paper empirically examines how corporate greenhushing (underreporting of environmental initiatives) affects the cost of equity capital. Findings suggest that greenhushing increases perceived risk and raises the cost of capital, indicat…
Viktorija Stasytytė, Sana Shahid
This paper conducts an exploratory structured literature review of publications from Web of Science and Scopus to systematically visualize the overlap between ESG risks and enterprise risk management (ERM). Using keyword-based thematic mapp…
Brian Ballou, J. Owen Brown, J. Gregory Jenkins +1
In an integrated reporting setting, this experiment examines how ESG assurance provider type (CPA vs non-CPA firm) and disclosure of assurance team composition (multidisciplinary team including engineers, scientists) affect investor judgmen…
Imen Jellouli, Emna Mnif
This bibliometric analysis of 3,180 publications (2006-2025) maps the intellectual structure and thematic evolution of AI in sustainable finance. It reveals a post-2020 surge and thematic reordering toward AI-driven decision support for cli…
Enas Kamal Khaled Abu Farha, Lana K. Abu Farha, M. Omoush +2
This integrative review synthesizes literature on sustainable finance and responsible investment, highlighting the role of corporate governance (board diversity, audit committees) and ethical decision-making. It finds that ESG integration a…
Lacerda de Carvalho P.
This paper provides empirical evidence on the relationship between ESG practices and cost of capital for companies in G20 countries. It suggests that better ESG performance is associated with lower cost of capital, reflecting investor deman…
I. Guzov, Zhuldyz R. Babaeva
This paper examines the theoretical and institutional development of sustainability ratings amid growing regulatory pressure on non-financial reporting. It identifies methodological fragmentation due to diverse criteria, scoring scales, and…
A. Laskin, Vilma Luoma-aho, Alina Arti
This paper conceptualizes corporate washing in ESG discourse within financial communication and investor relations. It defines washing by three conditions: claims perceived as removed from reality, merely symbolic, and reliant on emotional …
Lingyun Zhang
This paper systematically analyzes how corporate ESG performance influences audit fees and audit opinions through theoretical mechanisms and case studies from multiple industries. It finds a dual impact: strong ESG practices reduce perceive…
A. Oussii, Maher Jeriji, K. Chebbi
This study analyzes the relationship between ESG performance and audit fees using a sample of 492 non-financial companies from the STOXX 600 index from 2012 to 2023. Fixed-effects regressions show that higher ESG scores are associated with …
(著者不明)
This paper examines the financialization of sustainability via ESG ratings and market valuation. Using a global panel of 4,200 firms, it finds that ESG rating upgrades yield 2.1% abnormal returns and downgrades -3.4%. Inter-rater disagreeme…
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