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 16461–16480 of 20002 papers
Anh‐Tuan Doan, Vu-Hao Doan
Using cross-country bank data, this paper examines whether ESG disclosure reduces income smoothing. Findings indicate that stronger ESG disclosure is associated with lower income smoothing, suggesting enhanced transparency and reduced earni…
Maheshika Senanayake, Fajar Kristanto Gautama Putra, R. P. Gregory +3
This study compares biodiversity and ESG disclosure practices of Indonesian and Korean companies in Indonesia. While sustainability reporting increased significantly, only 7% treated biodiversity as material and 27% aligned with GRI 304. Ko…
Kate M Grey
This paper proposes NS-ESG, the first composite sustainability reporting standard for digitally-native network states. It addresses five structural gaps in existing ESG frameworks (legal-form, cross-jurisdictional, protocol emissions alloca…
Nguyen Minh Hieu, Luong Dac Duc, Nguyen Tra Giang +2
This study empirically examines the impact of ESG disclosure on the financial performance (ROA, ROE) of commercial banks in the ASEAN+3 region from 2015 to 2024. Using a self-constructed ESG disclosure index based on GRI standards and Bayes…
Desti Faradila, M. Sidik, Sri Astuti
This study analyzes the impact of ESG disclosure and firm size on the performance (Tobin's Q) of 24 energy sector companies listed on the Indonesia Stock Exchange from 2021 to 2024. Using panel data regression, it finds that social disclosu…
Fiona Magee
This paper develops a web application using LLMs to automatically summarize, analyze, and compare ESG reports. It enables stakeholders to reduce manual review effort, identify trends, and benchmark against peers. The prototype demonstrates …
Amani Ebnaoof
This study examines the relationship between AI adoption and ESG disclosure among Saudi-listed non-financial firms from 2020-2024. Using fixed-effects regression on 130 firms, it finds that AI adoption significantly improves ESG disclosure …
Ngoc Pham Thi Bich, Trong Vu Quang, Giang Nguyen Minh +1
This study examines the impact of accounting conservatism on ESG disclosure levels among Vietnamese listed non-financial firms. Using a panel dataset of 1,116 firm-year observations from 2018 to 2024, it finds that firms with higher account…
M. Pinarci
This paper proposes a causal inference framework combining BERT and Double Machine Learning to detect greenwashing in corporate sustainability reports. Using synthetic panel data, it identifies approximately 6.5% of high-disclosing firms as…
F. Rauf
This study examines the impact of Green AI adoption on ESG disclosure quality, focusing on the moderating role of audit committee gender diversity. Using a dynamic capabilities perspective, it finds that Green AI improves disclosure quality…
M. Awaluddin
This study examines the impact of ESG disclosure and corporate governance on firm value for listed companies. Using panel data, it finds that ESG disclosure positively affects firm value (Tobin's Q), and that governance quality strengthens …
Ibrahim Sakin, Z. Turk
This study analyzes determinants of sustainability disclosure using a panel of 85 DJSI-listed firms from emerging and world markets (2016-2022). It finds that in emerging markets, governance mechanisms have limited explanatory power, while …
Virginia Yuli Pratama, J. Prasetio
This study examines the moderating role of sustainability reporting on the relationship between profitability and firm value in the Indonesian consumer non-cyclical sector. Using 68 observations from 2022-2024, hierarchical regression analy…
Muhammad Jameel Hussain, R. Zahid, Yang Qian +1
This study examines how CEO risk orientation affects environmental sustainability disclosure using 37,779 firm-year observations of Chinese listed firms from 2009-2023. Risk-averse CEOs disclose less environmental information, and greater d…
Erekle Pirveli, T. Uman, V. Partsvaniya
Analyzes how politically motivated Russian foreign ownership affects sustainability disclosure in Georgia, using CSRD/ESRS benchmarks. Russian-owned firms disclose less, especially on social and governance dimensions, while environmental di…
Ilenia Fraccalvieri, Nicola Raimo, Vitiana L’Abate +2
This systematic literature review analyzes 150 empirical articles (2004-2025) on sustainability disclosure in banking. It classifies disclosure into five typologies and identifies ten key drivers (e.g., bank characteristics, governance, ins…
Yanli Wang
This study examines the association between ESG disclosure quality and retail investor trading in China's A-share market. Using a five-dimensional quality framework, it finds that a one-standard-deviation increase in disclosure quality is a…
Janani Uthpala, Mishara Wickramasinghe, Ayona Fernando +1
This systematic review of 33 studies examines how Green ERP systems support carbon accounting, green supply chain integration, and ESG performance measurement. Findings highlight improved data transparency and automated reporting, but also …
Mahmoud Karimi, Halis Simsek
This study evaluates techno-economic and environmental performance of hydrogen production via co-gasification of biomass and plastic waste with and without CCS. Co-gasification reduces LCOH to 2.18 USD/kg (7% below biomass-only), while CCS …
Emir Fejzi'c, Will Usher, I. Jensen +12
This paper compares climate-neutrality pathways for Nordic power sectors using eight structurally diverse energy system models without input harmonization. There is broad agreement on a transition dominated by wind and solar PV with declini…
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