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 61–80 of 256 papers
S. M. Zhang, G. Z. Wang
This study empirically analyzes the impact of ESG information disclosure on accounting conservatism using data from 1,028 Chinese listed companies. ESG disclosure quality is measured via third-party ratings and an entropy-weighted index, wh…
Enrico Supino, Maurizio Marano
This study analyzes voluntary sustainability disclosures of 99 large Italian unlisted companies using a 94-item CSRD-aligned grid, finding that compliance burden is substantial and uneven. Governance, planning, and performance disclosures a…
Hussain Muhammad, Mohamed Aman
Using panel data from STOXX Europe 600 firms, this study finds a positive association between environmental performance and disclosure, strengthened by climate governance and weakened by ESG controversies. Credible disclosure requires stron…
Daniel Yeung, Lingju Chen, Qingliang Tang
This study re-examines the ESG-financial performance link using a configurational approach. Analyzing 1,380 environmentally mature firms (CDP score ≥ B) with fsQCA, it identifies five equifinal pathways to high profitability (ROA). Strong E…
Zhen Chang
This study examines the relationship between ESG scores and default risk for corporate bonds in developed economies (US, UK, Eurozone, Japan) from 2018 to 2025. Using MSCI and Bloomberg ESG ratings, credit spreads, and probability of defaul…
Ruijun Ma
This study analyzes the impact of ESG disclosure on investor preferences using panel data of Chinese A-share listed firms from 2016-2023. Fixed-effects regressions reveal a significant negative association between ESG scores and excess retu…
Pierluigi Martino, Silvia Ferramosca, Marco Allegrini
This study examines how ESG controversies affect firms' decisions to obtain external assurance for sustainability reports, using panel data from European listed firms. It finds that firms facing ESG controversies are less likely to adopt as…
Joanna Krasodomska, Ewelina Zarzycka
Under CSRD, sustainability reporting assurance becomes mandatory, and in some countries only statutory auditors can provide it. Surveying 283 Polish statutory auditors in 2024, this study finds that those ready to provide assurance are driv…
Mutalib Anifowose, Manirul Islam, Md Yousuf Ali +1
Using S&P 500 panel data (2010-2023), this study finds that stronger audit committee attributes improve ESG disclosure quality, especially in environmental and social dimensions, and that female CEO leadership amplifies this effect. Robust …
Huijuan Sun, Ziming Wang, Fengyuan Xi
This paper empirically examines how ESG disclosure affects stock price efficiency and interacts with firm market power. It suggests that substantive disclosure matters more than symbolic gestures, offering implications for market participan…
Z. Sanusi, Nur Aima Shafie, A. Ghazali +2
This conceptual paper addresses symbolic ESG reporting and proposes five integration mechanisms (board ownership, materiality discipline, target architecture, internal economic linkage, verification) that determine whether disclosure become…
Elena Fleacă, Theodora Mihaela Doltu, Irina Kostadinova +9
A cross-country survey dataset on sustainability reporting practices, collected within the STAR project. It includes variables on environmental and social performance, governance, ESG reporting maturity and quality, stakeholder involvement,…
Huimin Shao, Qing Jin, Jia Zhou +4
Using Chinese A-share listed firms from 2010-2024, this study finds that ESG performance enhances financial performance, mediated by green innovation and moderated by financial risk. Benefits are stronger for non-state-owned, high-disclosur…
Achmad Jaelani, Atik Budi Paryanti
Using panel data from Southeast Asian listed banks (2015-2023), this study examines how debtor firms' ESG disclosure affects bank credit risk (NPL ratio) and the moderating role of banks' sustainability commitment. Results show ESG disclosu…
Thicia Stela Lima Sampaio, María Belén Lozano, Marcelle Colares Oliveira
This systematic review of 23 articles examines how ownership structure influences carbon performance, identifying 53 shareholding attributes and 294 relationships. It highlights entrenchment and alignment effects in climate governance, offe…
Siavash Alimadadi, Jonatan Pinkse
This viewpoint introduces 'carbon subsumption,' where sustainability governance privileges carbon as the dominant metric, making biodiversity visible only when convertible to carbon. It identifies three mechanisms: assimilation, subordinati…
Andrea Caccialanza, M. Cotugno, S. Perdichizzi +1
This study analyzes 2,202 listed non-financial firms across 11 G20 countries from 2010 to 2021, examining the impact of CSR committee presence and composition on ESG performance. Findings show that board size, gender diversity, and independ…
Eliwa Y.
This paper empirically analyzes the impact of ESG practices on the cost of debt using firm-level data from EU countries. It suggests that firms with higher ESG scores may obtain more favorable borrowing conditions, underscoring the economic…
Dunfjäll M.
This paper examines the evolution of materiality assessment in corporate sustainability reporting under the EU's CSRD, discussing challenges and opportunities of double materiality implementation and its impact on reporting practice.
Konstantinos Georgantas, Michalis Skordoulis, Fotios Rizos +2
This systematic review (PRISMA 2020) examines how inclusive and sustainable local development is conceptualized and operationalized in municipalities, organizing evidence into three pillars: conceptual/theoretical approaches, governance/pol…
Browse by Topic