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 401–420 of 1220 papers
Ghosh R.
This paper examines whether investors incorporate ESG disclosure outcomes into their investment decisions. While details are unavailable from the title alone, it raises a critical question about the effectiveness of disclosure mandates.
Seow R.Y.C.
This paper examines how family control shapes ESG disclosure across corporate life cycles. It reveals the governance-transparency link and offers insights for sustainability disclosure quality, including climate-related reporting.
Yang T.
This paper proposes a strategic framework for ESG analytics driven by competitive intelligence. It aims to organize ESG disclosure intelligence and support sustainable decision-making in corporations.
Nguyen U.
Using data from US firms, this empirical study finds that a corporate culture emphasizing transparency and ethics significantly enhances the extent and quality of ESG disclosure. Implications for investors and regulators are discussed.
Dkhili H.
This study examines how ESG disclosure affects the cost of debt, moderated by stakeholder orientation, within a knowledge-based economy. It finds that firms with stronger stakeholder orientation benefit more from ESG disclosure in reducing …
Andrades Peña J.
This paper analyzes ESG disclosure practices of municipal owned enterprises compared to private firms, examining differences in quality and scope, and highlighting unique challenges in the public sector.
Yiting Zhong
Using Chinese A-share listed firms from 2010-2024, this study constructs an ESG internal development balance indicator and finds it significantly alleviates financing constraints. Balanced ESG practices convey credible sustainability signal…
Marjorie Taboada, Peter Wanke, Yong Tan
This paper analyzes GHG emissions data from Brazilian firms (2008-2022) using an integrated multi-criteria decision-making approach to examine how firms balance economic, social, and environmental sustainability. It finds that firms coordin…
Seema Bhardwaj, Somasheker Akkaladevi, Hari Sharma
This study conducts a bibliometric and thematic evolution analysis of literature on green branding, ESG accountability, and International Financial Reporting Standards (IFRS), revealing how themes have evolved.
Ruibing Ji, Shengling Zhang, Wei Dou +1
This study examines how fintech affects corporate strategic ESG behavior (CSB), defined as inconsistencies between ESG disclosure and actual practices including greenwashing and brownwashing. Using panel data from Chinese A-share listed fir…
Kotryna Garmutė
This literature review analyzes how corporate sustainability (ESG) performance influences capital structure. Higher ESG disclosure is associated with lower cost of capital and lower financial leverage. The impact varies by sector, region, a…
Mohamed Ali Ali, Hiba Awad Alla Ali Hussin, Nadia Bushra Mohammed Ali +1
This literature review examines how ESG standards and giga projects drive Saudi Arabia's Vision 2030 economic transformation. It analyzes Tadawul's ESG disclosure framework, Aramco's carbon neutrality pledges, and NEOM, highlighting both su…
S. Wibowo, Susila Tri Wulandari, Herenia Gutiérrez-Ponce
This study examines the effect of ESG disclosure on firm value and the moderating role of board independence in Southeast Asian banking firms (Indonesia, Malaysia, Singapore, Thailand, Philippines) from 2010-2023. Using panel regression, it…
Zihan Guo
Using panel data of Chinese A-share listed firms (2018-2024) and PSM-DID, this paper finds that a one-standard-deviation increase in ESG disclosure quality raises Tobin's Q by 6.8%. Auditor independence positively moderates this effect, esp…
Vitalie Toma
The paper assesses how Moldova can strengthen corporate environmental reporting and accelerate the green transition by aligning with EU CSRD and ESRS E1-E5. It provides a gap analysis revealing weak public ESG disclosure, lack of Scope 2-3 …
Olayinka Odunayo Akinlade, Olabisi Bolarinwa Odewole, Chinanuife Emmanuel +2
This study examines the relationship between sustainability reporting quality and corporate reputation in Nigerian oil and gas firms using data from 2019-2025. High-quality ESG disclosures strongly correlate with reputation (r=0.842), with …
Jaehyun Park, H. Kwon
This study examines whether sustainability disclosure affects firm value through external ESG evaluation, using Korean listed firms (2019-2021). Regression and mediation analyses show that disclosure is positively associated with external E…
Ali Ahmed, Daniel Nenguke, Filip Dudek
This paper introduces the 'Green Premium Paradox,' where investors pay a premium for ESG-labeled stocks without verifying the truthfulness of sustainability claims. Using behavioral finance, the authors develop a model connecting ESG disclo…
G SRINIVAS KULKARNI
This study examines the impact of mandatory ESG disclosure under India's BRSR framework on firm financial performance in environmentally sensitive sectors. Using panel data from NSE 500 firms, it finds that environmental intensity measures …
Safaa Houna, Lena Sticken, Károly Szóka
This paper develops a conceptual framework integrating behavioural insights into ESG reporting led by CFOs. It explains how cognitive biases shape disclosure decisions and how nudging mechanisms can counteract them, improving transparency, …
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