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 81–100 of 1321 papers
Li S.
This study examines the impact of ESG disclosure uncertainty on total factor productivity in China's heavily polluting industries. Introducing the concept of 'pseudo patient capital', it finds that disclosure uncertainty reduces productivit…
Nagriwum T.M.
This paper analyzes the strategic aspects of ESG disclosure in emerging markets, examining how regulatory environments influence corporate disclosure behavior, highlighting the challenge of balancing governance and sustainability.
Xue N.
This paper empirically examines how social trust moderates the impact of ESG disclosure on firms' financing costs. It suggests that higher social trust enhances the credibility of disclosures, thereby strengthening their positive financing …
Zikra Makhriza, Dini Wahjoe Hapsari
This study examines the impact of carbon emission disclosure, eco-efficiency (ISO 14001 certification), and enterprise risk management disclosure on firm value (Tobin's Q) for IDX80 companies in Indonesia from 2020 to 2024. Using panel data…
Ezaddin Abdualadim M Bakir, Abulgasem Mahmoud Abusatala
Using regression analysis on Libyan National Oil Corporation data, this study shows that environmental accounting disclosure positively and significantly influences sustainable development (R²=0.507). It recommends adopting GRI standards an…
Ivan Skaloš, Anna Lašáková
This paper examines the mutually reinforcing relationship between corporate Anti-Bribery and Corruption (ABC) systems and ESG frameworks. It argues that strong ABC supports governance and risk reduction, while ESG principles can improve ABC…
Hanny Ulfa Hidayati, Nanu Hasanuh
This study analyzes the impact of Environmental, Social, and Governance disclosure on the financial performance (ROA) of 12 Indonesian banks from 2020-2024, with firm size as a moderator. Results show that environmental and governance discl…
Lhassan Essajide, Slimane Ed-dafali, Hicham Sbai +1
This systematic review of 77 peer-reviewed studies examines the interplay between ESG disclosure and green innovation. It finds that a virtuous equilibrium between transparency and innovation is heavily contingent on a state-led, policy-int…
Irina Coiciu
This study examines the relationship between ESG disclosure and financial performance (ROI, ROE) among eight major Romanian companies in automotive, energy, and retail sectors from 2021-2023. Findings indicate that firms with strong ESG ali…
Yiji Cai, Xiaoying Cui, Meng Chen +1
This study analyzes how blockchain-enabled ESG reporting can incentivize supplier ESG investment under imperfect authentication accuracy. It finds non-monotonic investment at medium accuracy, asymmetric profit impacts (U-shaped for retailer…
Dr. Vaibhav Sharma Ms. Anuradha Singh
This paper explores sustainable finance development in India, focusing on green accounting, ESG reporting, and integrated reporting within corporate governance. It highlights the SEBI-mandated BRSR framework that formalizes ESG disclosures …
(著者不明)
This paper analyzes the divergence in ESG ratings across different agencies, identifying causes such as methodological differences and data gaps. It discusses consequences for investors and companies, and explores potential solutions for co…
Nitin Jain
This study examines the relationship between firms' innovation ambidexterity (balance of exploratory and exploitative innovation) and ESG disclosure consistency. Using panel data from global firms (2016-2022), it finds an inverted U-shaped …
Adinda Oktaviya, Acep Komara
This study analyzes how ESG disclosure moderates the impact of profitability (ROA) and leverage (DER) on stock prices, using 33 basic materials companies listed on the Indonesia Stock Exchange in 2024. Findings show profitability positively…
Youssef Ghizlane, Meryem Chiadmi
This paper empirically examines the relationship between ESG disclosure and financial performance using Moroccan firm data. It contributes evidence from an emerging market, testing how ESG transparency affects financial outcomes.
Z. Paracha, Umair Paracha, Muhammad Sadiq Shahid
This systematic literature review examines the links between FinTech adoption, environmental finance, CSR, and sustainability performance. Analyzing 847 papers, it identifies six thematic clusters including green innovation and IT governanc…
Manish Shukla, Mitali Tiwari, Mojca Studen
This paper examines the link between ESG integration and corporate financial performance (ROE, ROA, cost of debt) for 10 Indian listed firms from FY2021-2025. High ESG adopters show significantly higher ROA (13.18% vs 4.64%) and lower cost …
O. Seroka‐Stolka
This paper analyzes the concept of environmental safety within CSRD and ESRS frameworks, investigating how companies' ESG reports comply with new environmental reporting standards. Findings are particularly relevant for SMEs facing upcoming…
(著者不明)
This paper examines the divergence and disagreement among ESG ratings, linking it to greenwashing. It analyzes how rating inconsistencies affect corporate behavior and investment decisions, emphasizing the need for transparency.
S. Hatane, S. Santoso, Cynthia Ivana Suseno +1
This study analyzes sustainability reports of six top ESG-performing banks in Indonesia to evaluate social disclosure performance covering workforce, human rights, community, and product responsibility. Findings reveal emphasis on employee …
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