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 41–60 of 256 papers
A. Csordás, M. Al-Dalahmeh
This study examines the relationship between ESG disclosure and foreign direct investment (FDI) across 28 countries, applying legitimacy theory. Results show that Western nations with developed ESG standards dominate as investors, while dev…
Gabriele Oliveira da Silva, Rebeca de Souza Faria, Elisângela Leitão de Oliveira +3
The cement industry is a major CO2 emitter, making ESG integration crucial. This qualitative literature review identifies decarbonization strategies including energy efficiency, waste co-processing, clinker factor reduction, supplementary c…
Haseeb Anwar, Shahan Shah, Md Mahbub Ur Rahman
This paper critically reviews the theoretical and empirical literature on the ESG disclosure-firm value relationship, organizing the terrain around four mechanisms: information asymmetry reduction, stakeholder effects, signaling, and agency…
Khurram M.U.
This study empirically examines the impact of ESG disclosure on internal pay gaps using Chinese firm data. It suggests that stronger ESG disclosure may promote wage equality within firms, highlighting the social implications of disclosure p…
Jilin Zhang, Zhicheng Yao, Wenxu Chen +3
Using panel data on Chinese A-share listed firms and their direct suppliers and customers from 2013-2022, this study finds that a firm's ESG disclosure is positively associated with the average disclosure of its supply chain partners. The p…
Krueger P.
This paper empirically analyzes the effects of mandatory ESG disclosure regulations worldwide. It examines how such regulations influence corporate behavior and market outcomes, potentially reducing information asymmetry and improving ESG p…
A. Andrikopoulos, P. Michaelides, Guanxia Xie
Using patent data from over 3,500 Chinese listed firms, this study develops a structural model to show that ESG disclosure significantly boosts green innovation: disclosers see a 15.8% increase in green patent applications and 21.4% in auth…
Sitong Zhang
Using the 2016 HKEX mandatory ESG disclosure policy as a quasi-natural experiment, this study employs a DID approach with A+H shares as treatment and A-only shares as control. It finds that mandatory ESG disclosure significantly increases s…
Yuriko Uemura, Hidemichi Fujii
Using a global panel of 1,180 firms across 53 countries, this study finds that human capital disclosure is positively associated with cost of capital, but when coupled with strong management practices, it lowers cost of equity, especially w…
Roshan S
This paper proposes an integrated model linking ESG rating disagreement to institutional investment decisions via greenwashing perception and trust, moderated by disclosure quality and assurance. Based on a survey of 450 investors, it addre…
Radosveta Krasteva-Hristova, Luminița Diaconu
This study evaluates ESG disclosures of 36 organizations in Bulgaria and Moldova using a Data Gap Matrix covering 15 indicators. It separates disclosure quality into availability, granularity, and auditability, finding auditability weakest.…
PhD Sérgio Teixeira
This study compares sustainability reports of companies adopting GRI standards versus those following only IFRS, analyzing 60 firms listed in New York, London, and Frankfurt. Results show GRI adopters have greater ESG disclosure coverage an…
Annisa Fithria, R. Ainy, Andreas Vernando +2
Using panel data of 576 banks across 62 countries from 2009-2023, this study finds that IFRS adoption is positively associated with ESG disclosure, especially for environmental and social components. Major events like the Paris Agreement an…
Yuhao Gu, Han Lai
Using Chinese A-share non-financial firms (2018-2023), this study empirically shows that ESG performance, especially the environmental pillar, curbs corporate governance risk (irregularities, analyst forecast errors). High-quality disclosur…
Imen Fakhfakh, Amal Ghribi, Soulef Smaoui
Using panel data from 251 banks across 56 countries (2009-2024), this study finds that ESG performance generally enhances bank stability (Z-score), but this effect weakens as the share of green financial products increases, indicating a sub…
Chayapat Phonlaboon, Nuttavong Poonpool, Salakjit Ninlaphay
This study examines the relationship between ESG disclosure and investor reactions for Thai listed firms using Bloomberg ESG scores and an event study approach. Analyzing panel data from 2019-2022, it finds that overall ESG disclosure and e…
Haorong Han
This study compares ESG disclosure quality of BYD and Tesla from 2022 to 2024, developing a unified framework assessing content completeness, data continuity, and visualization effectiveness. It finds BYD follows a standards-oriented approa…
Fei Wu
This study empirically examines how ESG rating disparities affect corporate patient capital using a two-way fixed effects model. Findings show that rating disparities significantly increase patient capital, especially in non-state-owned and…
Kefan Yu
This paper analyzes ESG disclosure in the luxury industry through a case study of Kering Group, set against the backdrop of the EU CSRD. Using legitimacy and stakeholder theory, the authors build a 48-indicator ESG disclosure scoring system…
Wallamkupar Dkhar, B. Lyngdoh, Paramjeet Kumar
This systematic review integrates consumer perception research with corporate net-zero practices, identifying environmental knowledge, awareness, and concern as key antecedents of favorable green marketing responses, while price sensitivity…
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