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 208 papers
(著者不明)
This paper provides a data-driven assessment of greenwashing in green bonds issued by big tech companies. It examines the gap between issuers' claims and actual environmental impact, offering insights for improving the credibility of the gr…
O.S. Fedorova
This paper analyzes how the role of narrative in sustainability reporting transforms under the CSRD and ESRS, shifting from auxiliary description to strategic analysis and impression management. It highlights risks of greenwashing and syste…
Giacomo Zatini, Nicola Torricella, Armando Della Porta
This study examines whether mandatory sustainability disclosure under the EU NFRD reduces corporate greenwashing among listed European firms, using a regression discontinuity design around the 500-employee threshold. Crossing the threshold …
Hao X.
This paper uses evolutionary game theory to analyze the mechanisms behind greenwashing in ESG disclosure. It examines how regulatory stringency and audit intensity influence corporate strategies, identifying conditions for effective policy …
Vlada Konstantinova
This mixed-methods study examines how CSRD affects perceived greenwashing in Finland's energy sector, contrasting views of managers, auditors, and customers. Auditors trust the regulation most, customers least. Technical terminology hinders…
Juwita R.
This paper examines green legitimacy versus greenwashing in the investor relations of Indonesia's coal mining industry. It critically analyzes whether increased climate-related disclosure reflects substantive decarbonization actions, questi…
Dzul Fadhilati, Muthmainnah Muthmainnah
This review synthesizes 2018-2025 literature on external assurance as a governance mechanism to detect and mitigate greenwashing in sustainability reporting. Using agency, legitimacy, and signaling theories, it reveals the dual role of assu…
Suwarno Suwarno, Maria Yovita R Pandin, Sukaris Sukaris
This study systematically reviews 136 Scopus-indexed articles (2016-2025) to map greenwashing in sustainability reporting, identifying theoretical foundations, antecedents, mechanisms, consequences, and research gaps. Legitimacy, stakeholde…
Cheng C.
This paper examines how supply chain risk exposure influences corporate greenwashing behavior. The title suggests a focus on the gap between corporate talk and actual walk, likely analyzing whether firms with higher supply chain risks are m…
L. S, Safdar D, Pooja V +1
This paper examines how greenwashing perception deters retail ESG investment in Maharashtra, India, and whether BRSR awareness moderates this effect. Based on secondary data, it finds that greenwashing fear reduces investment intention and …
Chang Liu, Xinyu Wang, Anna Warchlewska +2
This study examines the impact of industry-specific information disclosure guidelines (IIDGs) on corporate greenwashing using a sample of listed firms in China from 2008 to 2023. Employing a staggered DID model, it finds that greenwashing s…
Yiran Feng
Using panel data of Chinese A-share listed companies (2013-2023) and a DID approach, this paper finds that carbon trading policy significantly increases greenwashing behavior, yet has no significant impact on traditional financial indicator…
(著者不明)
This paper examines the impact of greenwashing on corporate financial reporting and accounting practices. While specific details are unavailable, it likely addresses challenges related to disclosure credibility and auditing.
Nurhikmah Dewi Anugrah, Aunneke J Paembonan, Zuhalwah Yuliah Ilham +2
This study analyzes how Planet and People dimensions are represented in PT Unilever Indonesia's 2025 Sustainability Report using Roland Barthes's semiotics, exploring implications for green accounting. Using interpretive qualitative methods…
Le Thi Thu Huyen
This paper addresses greenwashing risk in ESG disclosure, where voluntary assurance creates gaps between reported and actual performance. Through qualitative analysis, it links independent audit mechanisms to forms of greenwashing, arguing …
Moh. Ubaidillah
This study examines the impact of independent directors and audit committee capability on financial performance (ROA), and the moderating role of corporate greenwashing (ESG decoupling), using 250 firm-year observations from 50 Indonesian c…
Wang Hongwei
This paper examines whether carbon emissions trading (ETS) deters corporate greenwashing, using the deviation between ESG scores and ratings as a proxy. A double-difference analysis on Chinese firms shows that ETS implementation significant…
Oprescu, Robert-Daniel, Eugenia, Busmachiu, APOSTU, Iulia Maria +1
This paper presents a bibliometric review of ESG disclosure and greenwashing literature, analyzing 4,162 articles from Scopus using VOSviewer. It maps research trends from 2015 to 2026, identifying four clusters: ESG governance and reportin…
Christiansen K.L.
This paper critically examines the discourses surrounding corporate net-zero commitments, focusing on how phrases like 'burgers that eat carbon' may contribute to greenwashing. It reveals the rhetoric behind corporate sustainability claims …
Shukla, Aditya
Using the IPL Green Dot Ball Pledge as a case study, this blog analyzes the legal vacuum around ESG accountability in India, highlighting greenwashing practices. It critiques India's weak disclosure framework, lack of enforcement, and fragm…
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