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 881–900 of 1421 papers
Chunjing Li, Wenwen Guo, Jingqiang Wang
This paper systematically reviews the feasibility of green hydrogen for maritime shipping, covering production, storage, transport, and infrastructure. It highlights policy support and collaboration as key enablers, while acknowledging cost…
Carluys, Suescum Coelho
This paper systematically analyzes ISSA 5000, the first global standard for sustainability assurance issued by IAASB in 2024. It reviews the standard's principles, interplay with GRI, ISSB, and CSRD, empirical evidence on assurance quality,…
N. Braun, Keane Ong, Rui Mao +2
This paper proposes a parameter-efficient framework for detecting greenwashing in sustainability reports. It combines contrastive learning with ordinal ranking to structure LLM latent spaces, uses gated feature modulation to filter disclosu…
Lorena Pérez-Alfonso, Sofía García-Manglano
This study examines how environmental sustainability practices relate to financial performance (ROA) in Spanish IBEX 35 firms, in the context of CSRD/ESRS. Using fsQCA on three conditions (renewable energy share, waste recovery, EMAS maturi…
Jiale Cai
This paper analyzes how ESG integration improves long-term portfolio risk-adjusted returns through tail risk avoidance and cost of capital optimization. It finds significant heterogeneity between developed and emerging markets in excess ret…
Hasan Tutar, C. Erden
This systematic review of 106 studies (2015-2025) analyzes how ESG factors and circular economy practices shape resilience in critical mineral supply chains. It proposes the Critical Minerals Integrated Sustainability Framework (CMISF) link…
Robert Stewart
This paper theorizes how ESG reshapes corporate responsibility through a three-part process: amoralizing ethical issues into financial categories, legitimating them via quantification, and institutionalizing them through audit-based governa…
J. Dossa, Aamir Ali Gopang, Dara Thomas +3
Using panel data from Chinese A-share listed firms (2009-2022), this study finds that ESG rating divergence negatively impacts firm financial performance, especially for high-carbon firms and those with ESG disclosures. The 2021 CSRC disclo…
Amin Lotfy
This study conceptually examines how sustainability-oriented double materiality reshapes audit risk assessment and professional judgment in assurance engagements. It proposes a framework that positions double materiality as the subject of a…
Tasrim
This qualitative review of 2020–2025 peer-reviewed literature examines how sustainability accounting is integrated into financial decision-making and its impact on corporate value creation. While large firms in developed markets show progre…
Z. Baharom
This critical review examines machine learning (ML) in corporate financial sustainability (CFS), highlighting risks of automated greenwashing and reinforced inequalities in ESG scoring and predictive analytics. It proposes a four-pillar fra…
Marta Santacroce, M. Contalbo, Sara Pederzoli +4
This paper presents CLARIESG, an end-to-end system for extracting and analyzing ESG information from complex tables in sustainability reports. It combines robust table extraction with structured prompting for unit normalization and cross-do…
Annika Stenström
This paper analyzes the weaponization of ESG infrastructures (reporting standards, investment practices, regulation) amid growing anti-ESG backlash. Contrasting recent cases in the EU and US—such as attempts to scale back sustainability rep…
Tomislav Radoš
This paper analyzes the postponements and transitional exemptions under the EU CSRD, examining how regulatory amendments balance sustainability transition goals with competitiveness. Using ESG rating results for 2025 and ESG Academy outcome…
Soohun Kim, Jiyeon Seo, Aaron Yoon
This paper examines how negative ESG incidents increase firms' downside beta using RepRisk data. The effect is stronger for severe and novel incidents and after the Paris Agreement and SASB disclosure guidance. Findings suggest ESG contribu…
Lei Lei, Fei Xue, Jinxin Zhang +2
This paper uses agent-based simulation and global case studies to examine how blockchain can address the 'lemon market' problem in carbon trading, improving market efficiency and transparency, and incentivizing cleaner production through di…
Cristina Jareño-Escudero, Eva Lucas-Segarra, Joan Romero-Clausell +2
This study compares five industrialised retrofit kits and five conventional renovation scenarios for a public housing stock in Spain, assessing trade-offs between operational and embodied carbon. It uses carbon payback and cumulative emissi…
Ziyou Li
This paper analyzes the impact of the EU's Carbon Border Adjustment Mechanism (CBAM) on global trade order, using Malaysia as a case study. CBAM increases export costs for products like steel and palm oil, reducing competitiveness but accel…
Ruxia Lyu, Zhitang Li, Reza Zanjirani Farahani
This paper analyzes supplier financing mechanisms for green transformation under carbon regulation. It shows that when traditional trade credit fails, energy performance contracts (EPC) succeed. Provides new insights for corporate decarboni…
Hao Wang, Mingjie Huang, Li You +5
This paper proposes a multi-timescale optimization framework for an integrated cooling, heating, electricity, and hydrogen system. It incorporates uncertainty, demand response, and carbon trading to simultaneously reduce costs and emissions…
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