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 1361–1380 of 2744 papers
Sayfullayev Mekhroj Sayfullayevich
This paper examines the concept and specific aspects of preparing audit opinions in ESG auditing within the context of sustainable development. It reviews theoretical and practical approaches to ESG audit reporting and develops relevant sug…
Aneta Nowakowska-Krystman, Joanna Antczak, D.M. Fronczek +1
This paper examines the degree of preparedness for ESG reporting among selected defense industry companies worldwide, with a specific focus on Polish firms. It compares non-financial disclosures using GRI and SASB standards, based on websit…
Dr. Shrinivas R Patil
This study evaluates ESG mutual fund performance in India using a matched-pair design of ten ESG and ten conventional large-cap funds from 2019 to 2024. Using Sharpe ratios, Fama-French three-factor model, and paired t-tests, it finds ESG f…
Podapala Siva Reddy, Gandla Archana, Saranleen Kaur +2
A survey of 312 corporate finance executives in Indian listed and large unlisted firms examines drivers of ESG integration into capital budgeting. Using PLS-SEM, it finds that stakeholder pressure, ESG awareness and capability, organization…
Taras Gagalyuk, Volodymyr Metelytsia, Vladislav Valentinov
This case study of Ukraine’s agricultural sector examines how ESG indicators become consequential under wartime conditions. Large firms integrate ESG due to international finance and export value chains, while SMEs are indirectly exposed. F…
Tegar Ditya Pragama, Disman, Heny Hendrayati +1
This paper constructs an ESG disclosure dataset for Indonesian forest-utilizing companies listed on the IDX, covering 71 firm-year observations from 41 firms across palm oil, pulp and paper, and forestry sectors. Using 144 GRI-based indicat…
Renu Goyal, Dr. Shikha Singh
This paper reviews the role of Key Performance Indicators (KPIs) and Environmental and Social Impact Assessment (ESIA) in sustainability reporting. It covers KPI selection, frameworks, and limitations, as well as ESIA methodologies and inte…
Patil, Shrikant L
This study examines the impact of ESG adoption on corporate profitability in emerging economies using panel data. It finds that ESG adoption generally improves financial performance (ROA, ROE, Tobin's Q), but the effect depends on instituti…
Valentina Beretta, Chiara Demartini, Eugenia Parodi +1
This study analyzes the evolution of sustainability reporting quality (SRQ) in Italian banks under mandatory disclosure (2017-2023). Using institutional theory, it finds that improvements are driven mainly by environmental disclosure, while…
Amjad Ali, Jairaj Gupta, Emad Elkhashen
This systematic review identifies 14 manifestations of greenwashing in sustainability disclosures, including disclosure manipulation, decoupling between symbol and substance, and strategic disclosure. It evaluates direct measurement approac…
bhavya bajaj
This paper critically analyzes whether ESG responsibilities have become legally binding obligations in India, examining the nexus between ESG standards and directors' fiduciary duties under the Companies Act, 2013. Through a doctrinal analy…
Renato Oswaldo Martínez López, Fredy Oswaldo Martínez López
This paper evaluates the alignment of Peru's corporate governance framework with the sustainability and resilience principle of the OECD Corporate Governance Principles (2023). Through documentary analysis of governance and sustainability r…
Manish Kumar
This paper argues that existing ESG disclosure frameworks (ISSB, CSRD, GRI, SASB) are structurally inaccessible to early-stage student ventures. It proposes the Micro-Scale Sustainability Disclosure Framework (MSDF), a lightweight three-pil…
Erkin Temirovich Shodiev
This study proposes a methodological framework integrating ESG indicators into traditional financial analysis. It finds that firms with strong ESG performance exhibit higher operational efficiency, lower capital costs, and greater resilienc…
Manjira Roy
This paper presents a method for deriving restaurant touchpoints from ESG disclosure data using NVivo software. Through a practical case study, it offers a methodology to extract actionable sustainability points from ESG reports.
Daniel Alonso‐Martínez, Eleonora Di Maria
This study examines the impact of participation in collective actions (Net Zero, Climate Ambition Alliance, SME Climate Hub) on sustainability performance among 1244 European certified B Corps. Results show positive association with B Impac…
Affini D.N.
This paper proposes a framework for integrating ESG practices into sustainable banking governance, examining the roles of capacity building, green competencies, fintech, and green innovation.
Bonsu M.A.
This paper examines how corporate strategies in fintech and green finance affect ESG performance, with government policies as a moderator. Empirical findings suggest that green finance strategies improve ESG scores, and supportive policies …
Olivares P.A.V.
This paper conducts a bibliometric analysis of sustainable finance, digital transformation, and circular economy literature from 2015 to 2025. The title suggests a shift from dual pathways to a triadic convergence, but details are unavailab…
Atif M.
This study examines the effect of ESG disclosure on corporate cash holdings from a life-cycle perspective. It suggests that better ESG disclosure reduces information asymmetry and weakens the precautionary motive for holding cash.
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