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 1241–1260 of 37113 papers
Nadiia Novytska, Ilias Sviatko, Jorge Augusto Meira +4
Develops an AI framework that classifies claims in corporate ESG disclosures using a 12-frame taxonomy across epistemic, agency, valence and legitimacy families. A document-to-dashboard workflow extracts claim-level frames, semantic triples…
Hunter Hughes
This report frames AI as the operating system for climate stabilization, replacing slow Earth System Models with neural operators and foundation models delivering 10,000× faster forecasts. Deep RL and MPC enable grid balancing, curtailment …
Mohit Gundwal, Nagendra Kumar Sharma
This study converts India's mandatory BRSR ESG disclosures into an adaptive supplier-governance decision framework. Combining Fuzzy BWM weighting with Fuzzy TOPSIS, it ranks eight listed Indian pharmaceutical firms across fourteen environme…
Chukwubuikem Kwazu
Argues ESG is not one legal object but a bundle of disclosure, governance, externality, due-diligence and product-claim issues requiring disaggregated rules. Compares UK, EU and US at a moment of regulatory reversal: EU's CSRD/CSDDD scope c…
Ngoc Toan Pham, Hieu Le Tran Trung
Using a 265-economy panel (2006–2020), this study estimates a dynamic FDI model combining the three ESG pillars with accounting and tax variables (IFRS adoption, audit quality, business disclosure, corporate tax burden) via fixed effects, t…
Vini Fitri Melani
A bibliometric and PRISMA-guided systematic review of greenwashing research in sustainability reporting, analyzing 1,280 Scopus documents (2003–2024) with Bibliometrix. Publications surge after 2021 and accelerate post-2024. Dominant themes…
Treetraporn Ketsomboon
Using a 2016–2025 panel of 51 Thai property funds and REITs, this study tests whether ESG disclosure adoption affects valuation, volatility, and required returns. Adoption is associated with a significant decline in P/NAV (coefficient -0.10…
Kambale, Paluku
This review synthesizes theoretical and empirical work on how CSR and ESG performance translate into firm value through stakeholder trust, reputation, transparency, risk reduction, governance, and access to finance. It argues the relationsh…
Rismawati Rismawati, Fitriani Fitriani, Muhammad Aqsa +1
Using 200 firm-year observations from 50 Indonesian listed firms (2021–2024), this study tests which ESG disclosure dimension is most value-relevant via regression and relative importance analysis. Environmental disclosure alone is signific…
Manirul Islam
Using a 430-firm S&P 500 panel (2010–2024), the study estimates sustainability disclosure directly as a function of assurance and observable conduct. Assured firm-years show ~0.3 SD more disclosure conditional on ESG controversies, but high…
Hollivia Nurhalisa Tifani, Siti Nurlatifah
Using 76 firm-year observations from Indonesia's consumer non-cyclical sector (2022–2025), this study regresses firm value (PER) on intellectual capital and ESG disclosure. IC shows a significant positive effect, while ESG disclosure shows …
Yu, Mingqin
This thesis reframes ESG metrics as a domain knowledge representation and system design problem, delivering three artefacts: an ESG Metric Knowledge Graph modelling metrics, calculation logic, dependencies and provenance as first-class enti…
Ayush Mishra
CSRD simplification exempts 80% of EU firms from detailed ESG reporting, cutting disclosure granularity by 60%. This mixed-methods study finds recipient specificity of €100bn+ annual ESG donations drops 45–65%, raising money-laundering and …
Vishnu Kumar Mahawar, Rashi Mathur, Poonam Saini +1
Using 271 NIFTY 500 firms (2019–2025), this study finds ESG disclosure significantly raises corporate value (Tobin's Q, Market-to-Book) and reduces investment inefficiency, i.e. improves investment efficiency. Panel methods (fixed effects, …
Suvidya V, Krishnan M
This conceptual paper reviews ESG investing, greenwashing and greenhushing, integrating the Theory of Planned Behavior and Goal Setting Theory into a framework centered on retail investors. It argues that harmonised reporting standards, dis…
V.M. Ivanytskyi
This paper frames the Governance component of ESG reporting as an object of accounting, analysis, and control. Drawing on CSRD, ESRS, IFRS Sustainability Disclosure Standards, and GRI, it systematizes key elements and proposes implementatio…
Rayman Dhaliwal
This paper critically examines India's BRSR framework introduced by SEBI as a shift toward comprehensive ESG reporting aligned with international standards and NGRBC. It evaluates BRSR's effectiveness in enhancing corporate accountability a…
Akshatha
This conceptual paper develops a corporate governance strategy for managing greenwashing risk and UK ESG disclosure compliance, drawing on literature, regulatory documents, and reporting frameworks. It presents an ESG Risk Mitigation Matrix…
Kudakwashe Munyepwa
Using panel data from Zimbabwe Stock Exchange listed firms, this study empirically examines determinants of ESG disclosure quality via a framework-aligned disclosure index. Firm size, profitability, foreign ownership and board independence …
Yishuang Xu
This study develops and validates the Disclosure Quality Index (DQI), a 120-point instrument measuring the completeness, specificity, comparability, and decision-usefulness of ESG reports. Applied to all 24 UK-listed REITs over four fiscal …
Browse by Topic