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 761–780 of 2732 papers
Yunhan Wan
This study critically evaluates GRI-based sustainability reports of multinational corporations, revealing imbalances in stakeholder participation (overemphasis on investors/regulators) and double materiality integration (environmental risks…
Santosh Mahapatra, Tobias Schoenherr, Jayanth Jayaram
This study assesses factors that contribute to firms' carbon footprint reduction efforts, examining how managerial, regulatory, and economic determinants shape corporate decarbonization actions. Provides empirical evidence for designing eff…
Lindsey Roche, Peter Holzapfel, Matthias Finkbeiner
This study extends the primary data share (PDS) indicator from product carbon footprinting to social LCA, proposing three data specificity indicators (PDS, site-specific, and company-specific). Applied to lithium production in Chile, the fo…
Lee H.Y.
This study examines the relationship between corporate tax burden and ESG tax disclosure in sustainability reports. Although the abstract is not available, the title suggests an analysis of how tax transparency in ESG reporting relates to t…
Aevoae G.M.
This paper examines how environmental, social, and governance (ESG) factors influence systemic risk in the financial system. It explores transmission channels and implications for financial stability, offering insights for regulators and di…
Nguyen Q.T.
This empirical study examines how ownership structure and board characteristics influence CSR disclosure levels among Vietnamese listed firms. It finds significant associations between governance factors and disclosure extent, contributing …
Siew R.Y.J.
This study empirically examines how ESG disclosures and institutional ownership influence market information asymmetry. Findings likely indicate that better ESG disclosure reduces information asymmetry, with institutional ownership potentia…
Anna Michalska-Szajer, Arkadiusz Kozłowski, Hanna Klimek +2
This paper examines the challenges Polish seaport authorities face in implementing ESG reporting within an international context, likely addressing data gaps, regulatory complexity, and capacity constraints. It contributes to understanding …
Emmanuel Kwaku Manu, Bismark Asante, Gabriel Eweje
Using panel data from 39 sub-Saharan African countries (2000–2023), this study examines how ESG drivers affect sustainability transition performance. Environmental pressures (carbon intensity, energy use) consistently hinder transitions, wh…
Wasiuzzaman S.
This study examines how national culture moderates the relationship between ESG disclosure and firm performance, offering implications for investors and regulators in cross-country settings.
Liu X.
This study empirically examines how spillover effects within business groups influence ESG rating disagreement. By clarifying how information sharing and reputation contagion among group firms affect analyst assessments, it offers implicati…
Garip O.
This paper examines how micro-level firm characteristics and macro-level institutional factors jointly shape ESG disclosure practices across emerging and developed markets. It provides comparative evidence on the determinants of disclosure …
Lilis Renfiana, Misnen Ardiansyah, Alexander Thomaas Reed
This study empirically shows that Sharia screening, conventional ESG, and Maqasid-based Islamic ESG produce divergent assessments for the same 33 Indonesian issuers in the Jakarta Islamic Index 70. Despite a strong positive correlation betw…
Vasilis Menexes-Eemvraizoglou, Dorothea Kasiteropoulou
This study analyzes the sustainability reports of eight major Greek companies for 2022, using GRI guidelines, to assess their alignment with Sustainable Development Goals. It finds satisfactory integration of management principles but ident…
Muhammad Mubeen, Saira Arshad, Hafiz Muhammad Arslan +1
This study examines whether gender-diverse boards are associated with stronger sustainability compensation incentives, and whether internal audit and GRI reporting moderate this link. Using a global 2012-2023 firm panel with fixed effects, …
Muhammad Razaq, Lela Nurlaela Wati
Using 2018–2024 data from 68 Indonesian manufacturing firms, this study applies binary logistic regression to examine how ESG disclosure, green investment, and board gender diversity affect corporate reputation. It finds positive significan…
Yuhang Yang, Alexios Kythreotis
This review uses bibliometric analysis (CiteSpace) and systematic literature review of 792 WoS articles (2008-2024.10) to map ESG-green innovation research. It reveals rapid growth, core themes (sustainability, CSR, firm performance), and a…
Revi Candra, Nurul Nazifah, Gampito +2
This study analyzes how profitability affects firm value in Indonesian plantation companies listed on the IDX (2021–2023) and whether sustainability reporting moderates this relationship. Using moderated regression on 11 firms, it finds neg…
Najihah Abdul Rahim, Joeaiza Juhari, Norhaidah Ahmad +3
This paper critically reviews social sustainability challenges in the Malaysian palm oil industry, focusing on labor welfare, migrant worker management, stakeholder engagement, ESG reporting transparency, and the tension between profit maxi…
Martinus Budiantara, Mulyanto Nugroho, Maria Yovita R Pandin
This study examines how sustainability reporting, carbon emission disclosures, and sustainability performance affect audit opinions among 67 Indonesian energy firms (2022-2024), with financial reporting quality as a mediator. Using PLS-SEM,…
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