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 141–160 of 2732 papers
Weiqing Dai, Pengcheng Zhong
This study examines how disagreement among ESG rating agencies affects corporate bond default risk, and whether investor confidence mitigates resulting financial vulnerability. It links ESG rating fragmentation to credit risk and cost of ca…
Haizhou Tang, Zhiming Xie, Qiang Fu
An empirical study examining the internal firm-level factors that shape ESG ratings among Chinese listed power companies. It analyzes how attributes such as firm size, governance, and disclosure posture influence ratings, aiming to clarify …
Chao Wei, Yuzhao Zhang
An empirical study examining the relationship between ESG ratings and over-indebtedness among Chinese firms. It likely tests whether higher ESG scores correlate with lower leverage or financing costs, or whether over-indebted firms manipula…
Hongli Fan, Yuqi Wang, Zhi Zhuo +1
This study examines how corporate digitalization affects divergence in ESG ratings. It explores whether digital transformation improves disclosure quality and reduces rating dispersion. ESG rating divergence matters for investors and cost o…
Keelan McMahon, Orla McCullagh, Philip O'Regan
This paper critically examines how academia has uncritically adopted ESG ratings, thereby legitimising rating agencies' methodologies and reinforcing the authority of the ESG rating industry. It highlights the risk that unvalidated ESG scor…
Alves R.
An empirical study examining whether ESG ratings relate to stock returns across global markets. It questions whether ratings predict investment performance and whether regional differences exist, with implications for how ESG evaluation aff…
M.M Naburgi
Using 440 firm-year observations from 44 listed Nigerian financial services firms (2015–2024), this study applies random-effects panel regression to test how four sustainability disclosure dimensions affect firm value (Tobin's Q). Economic,…
Marco Casale, Alessandra Faraudello
A systematic review of 106 articles (2000–2025) on ESG and sustainability reporting in extractive industries, using bibliometric mapping, thematic analysis, and content coding. The field is expanding but fragmented: theory remains anchored …
Б. С. Батаева, М. А. Измайлова
This paper examines climate strategy implementation at five Russian mining and metals companies amid the shift to a green economy. Metals firms outperform mining firms on climate and environmental strategy, showing lower environmental toxic…
S. Rusmita, Fadillah Mansor, N. Ali +1
Using an unbalanced panel of 84 Sharia-listed non-financial Indonesian firms (2015–2024, 593 firm-years), this study tests whether immediate-protection (PL) and longer-horizon welfare (PLA) commitments affect ESG performance differently dur…
Aishwarya Rao L., Sathisha H. K.
An empirical study of ESG compliance in manufacturing, correlating ESG ratings (CRISIL and similar platforms) with firm value and operational efficiency using 2024 secondary data. It finds a positive association between higher ESG scores—es…
Triana Agustin
Using 85 firm-year observations from 17 Indonesian non-banking SOEs (2020–2024), this study tests ESG, governance, and firm attributes on earnings quality with earnings management as mediator via PLS-SEM. ESG and governance negatively affec…
Nurtasyani Yusni, Anugrah Syahrani, Andi Aprilia Rahayu +1
This literature review examines how humanistic values—human dignity, justice, empathy, and moral responsibility—can be integrated into ESG, CSR, GHRM, and sustainable finance frameworks. It argues that instrumental ESG implementation risks …
Kirandeep Kaur Bajwa
This conceptual paper positions UI/UX design as an underexplored governance layer for operationalizing ESG accountability. It proposes the ethics-by-design for ESG (EbD4ESG) framework to address ethical and regulatory risks from manipulativ…
Ali H. I. Aljadba, Abdallah A. S. Fayad, Khaled O. Alotaibi +1
Using a balanced panel of 11 industrial firms listed on the Palestine Exchange (2018–2024), this study examines how board gender diversity, nationality diversity, and non-executive director representation relate to ESG disclosure. Female, f…
Emrah Karapinar, Roberto Leonardo Rana, Leonardo Orsitto +2
This systematic review synthesises decarbonisation strategies across the olive oil supply chain—cultivation, milling/retail, and waste management—using PRISMA and 42 peer-reviewed studies. It develops a matrix linking these strategies to ES…
Jia Luo, Junping Xu, Xiaohui Li
Using a global panel of 1,320 listed firms (2010–2023), this study tests whether ESG disclosure's link to environmental performance is linear or subject to diminishing returns. Fixed-effects, CRE, quadratic, threshold, and spline models rev…
Zhelun Zhu, Jiacheng Liu, Ye Yuan
This provides replication materials for a study examining how ESG rating divergence shapes corporate financial reporting behaviour and the validity of the underlying evidence base. It enables reproducible testing of whether disagreement amo…
Garsaa A.
An empirical study examining the link between firm transparency/disclosure and employee-oriented corporate social performance (the 'S' in ESG) among European listed firms. It speaks to whether disclosure quality tracks social performance, b…
Handel Benedicto Mangero, David P. E Saerang, Peter M. Kapojos
Using 156 firm-year observations from 39 Indonesian consumer non-cyclical firms (2021–2024), this study tests how sustainability reporting (SRDI) and accounting conservatism (CONACC) affect earnings management (Modified Jones discretionary …
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