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 255 papers
Lidia Ning Cintiyas, Ardhana Reswari Hasna Pratista
Panel regression on 26 Indonesian listed manufacturing firms (130 firm-year observations, 2020–2024) examines how audit committees, CEO equity compensation, and board gender diversity affect greenwashing, with ESG report assurance as modera…
Fanning K.
This study examines how corporate ESG disclosures and regulatory mandates shape investor behavior through perceptions of greenwashing. It focuses on how disclosure quality and regulatory enforcement affect investor trust. The work offers pr…
Min Zhong, Ting Yi, Shulin Xu +1
Examines how climate transition risk shapes corporate ESG greenwashing through a nonlinear governance lens. Suggests transition-risk exposure alters disclosure behavior and ESG rating distortions. Method and data details unverified as no ab…
Thomas Raymen
This article introduces 'systemic greenwashing,' showing empirically that EU-classified 'green' funds are far more carbon-intensive than funds with no sustainability objectives—despite no falsified disclosures. It argues greenwashing here s…
Andi Silvan, Rudi Zulfikar, Lia Uzliawati +1
A qualitative multiple-case study of four Indonesian state-owned/controlled firms (PGE, PLN, PHE, Pertagas) examining 2020–2024 sustainability disclosures against operational evidence across emissions, energy transition, water/waste, and bi…
Laras Angelia Nirwana Sari, Fayza Najeela Pakutandang, Wiwit Pawitri
Using netnography, this study analyzes how corporate ESG disclosures are interpreted across X, LinkedIn, Reddit, YouTube and investor forums, and how online interaction shapes corporate reputation. Findings show ESG disclosure generates bot…
Rajanala Dr. Chandra Sekhar
This conceptual paper examines the link between ESG disclosure credibility, greenwashing, and corporate accountability in India. It reviews the BRSR and BRSR Core frameworks and the consumer authority's greenwashing guidelines, grounding an…
Ivana Barbieri, Josip Čičak
A bibliometric review (WoS, Scopus, ProQuest, Lens) mapping research at the intersection of forensic accounting and sustainability reporting. It argues non-financial ESG information is also subject to manipulation, and that forensic account…
Aruga K.
This study empirically examines the 'ESG paradox' facing large-scale investors and the market penalty for greenwashing, using Japanese GX transition bonds as evidence. It sheds light on investor behavior and valuation in the transition-bond…
Moubarak M.
This paper frames greenwashing as a regulatory challenge and compares EU and US ESG disclosure regimes. It contrasts the two jurisdictions' approaches and argues for internationally harmonized ESG standards. Without an abstract, specifics a…
Binh Khieu Huu
Survey of 420 practitioners tests how internal audit function (IAF) effectiveness reduces greenwashing risk via ESG internal control quality. IAF effectiveness raises ESG control quality (β=0.499), which in turn lowers greenwashing risk (β=…
Sugianto Sugianto, Diganta Hatiboruah, Nurfitri Ramadana +1
This study examines greenwashing as a disclosure–performance gap among environmentally sensitive non-financial firms listed on the Indonesia Stock Exchange, 2019–2024. Using textual analysis of environmental narratives and PROPER-based perf…
Mehmet Günlük, Murat Özcan, Hakan BİLEN
This conceptual paper proposes a four-dimensional Disclosure Quality Index to distinguish genuine sustainability disclosure from greenwashing. It synthesizes legitimacy, signaling, and impression management theories into measurable dimensio…
Wang C.
This study examines the relationship between green bond issuance and corporate environmental decoupling. It asks whether green bonds drive genuine environmental improvement or merely produce 'greenwashing'—or conversely 'brownwashing' that …
Choi J.W.
An empirical study examining whether audit committee attributes (independence, expertise, size, meeting frequency) affect the quality of corporate ESG disclosure and the incidence of greenwashing. It focuses on how governance mechanisms sha…
Muhammad Abdur Rosyid Albana, Bagas Heradhyaksa, Pas Ingrid Pamesti +1
This study examines Indonesia's POJK No. 18/2023 on sustainable sukuk, showing that Articles 13 and 46 lack detailed provisions on external reviewer independence, competence, and accountability. These gaps—no accreditation standards, select…
Ismaila Saidykhan
This master's thesis compares sustainability reporting standards to assess which are more or less prone to greenwashing. It focuses on how differences in standard design shape corporate disclosure behavior and greenwashing incentives.
Prathiba Karthikeyan
This paper examines whether existing regulation adequately addresses greenwashing via carbon offsetting, comparing the EU and India. It analyzes the EU's Green Transition Directive, CSRD, ESRS, and India's 2024 Greenwashing Guidelines and C…
V. Novodvorska, Victor Mazur
This paper examines accountants' professional ethics as an internal mechanism to prevent greenwashing in sustainability reporting. It identifies information asymmetry, measurement difficulty of non-financial metrics, management pressure, an…
Filiz YÜKSEL
Using 2024 data from 82 firms on the BIST Sustainability Index, the study computes sustainability performance and disclosure scores, then classifies firms as 'green quiet' (greenhushing) or 'green parrot' by comparing the two. Logistic regr…
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