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 1781–1800 of 2744 papers
Boiță M.
This paper proposes a sustainable governance framework for AI-enabled management of transfer pricing documentation, integrating compliance, digitalization, and CSRD requirements to reduce reporting burden and enhance transparency.
Sibo Chen
This paper argues that the political backlash against ESG investing reflects a deeper conflict over governing climate and social crises through financial metrics. It contends that ESG metrics cannot be depoliticized because metrics themselv…
Ahmad Dbies, Mohammed Idris, Sodfa Eltaher
This study examines motives and techniques of earnings management in Jordanian companies and their implications for corporate sustainability and ethical financial reporting. Based on a survey of 74 auditors, it finds significant relationshi…
F. Nugraha
This study examines how Indonesian ESG Star companies disclose economic inequality in sustainability reports (2022-2024) using narrative analysis. Results show disclosures are largely symbolic and normative, aimed at legitimacy rather than …
Jauza Nada Alfiyah, Khomsiyah Khomsiyah
This study examines the effect of earnings management on market reactions to earnings announcements, moderated by ESG disclosure scores, using 195 Indonesian non-financial firms from 2022-2024. The results show that earnings management does…
A. Sholoiko, F. Mamatov, Yurii Syromiatnykov +9
This paper systematizes existing research on green skills in finance, synthesizing 47 articles from a systematic review following PRISMA 2020. It develops a framework showing that green skills are multidimensional, including environmental k…
Suyoko Suyoko, Rhenald Kasali, S. Hati +1
This systematic literature review reconceptualizes ESG orientation as a boundary-spanning organizational capability shaped by multi-level drivers. It argues that this capability helps firms move from symbolic to substantive ESG practices, r…
Fathi Jouini
This study examines the impact of corporate Zakat contributions on SDG engagement using a panel of 334 Saudi non-financial firms from 2015-2024. It finds that Zakat has a positive but limited direct effect, but the presence of a CSR/sustain…
Xiaoxian Zhao, Swann Chmil, Takashi Kanamura
This paper examines the risk mitigation effects of ESG scores on Chinese A-shares and tests for Sustainability Kuznets Curves during the COVID-19 periods. It suggests that stocks with higher ESG scores experienced less downside during the p…
Popoola, Muhammad Lanre, Mustafa, Moa (Prof), Ayeni, Abdulhakeem Adeyemi
This study examines the moderating effect of corporate governance on the relationship between sustainability reporting and firm value among listed oil and gas companies in Nigeria. It contributes to the literature on ESG disclosure in emerg…
Abdul-Rafik Abdulai
This study examines whether audit committees enhance the credibility and assurance of ESG disclosures using data from listed firms in Sub-Saharan Africa. Findings suggest that audit committees positively influence disclosure quality.
O. Oluwagbade, N. Awotomilusi, Omowumi Olanike Oshatimi +2
This study analyzes 115 largest listed firms in Sub-Saharan Africa (Nigeria, South Africa, Kenya) over 15 years to examine how economic sustainability practices (EVA, market share, input intensity, procurement cost, firm size, tax complianc…
Vikas Garg, Neha Puri
This bibliometric analysis maps the research landscape of corporate sustainability and green finance, identifying key themes, influential works, and future research directions.
Neifar Abdelkefi S.
This paper empirically analyzes how CEO power affects operational risk and ESG disclosure in Islamic banks. It examines how CEO characteristics influence risk management and transparency under the unique governance structures of Islamic ban…
Dua J.
This paper examines the relationship between financial accessibility and ESG issues at the country level in emerging markets. It analyzes how institutional and economic contexts influence ESG performance, offering insights for policy and pr…
Khalid Mujahid Alharbi, Alan Farley, Hong (Helen) Yang
This study examines how Saudi Arabia’s Vision 2030 and 2017 Corporate Governance Regulations (CGR) influenced corporate social responsibility disclosure (CSRD) by listed firms. Using structural equation modeling on panel data from 2014–2019…
Jinu Kurian, Shalini Wadhwa, Jojy Abraham
This paper conducts a systematic literature review on how servitization (product-to-service business model transition) can catalyze circular economy and net-zero transitions. It finds that digitalization, AI, and Industry 5.0 technologies e…
Haoren Li
This study uses data from Hong Kong listed companies (2015-2023) to examine the relationship between ESG disclosure and financial performance. It finds that ESG disclosure can enhance reputation and reduce capital costs, but may also increa…
Nibras Anny Khabibah, G. Susilo, Herlina Manurung
This study examines ESG disclosures in two women-led Indonesian social enterprises, revealing that disclosures serve as legitimacy-building mechanisms by intertwining moral and pragmatic strategies. It highlights the need for flexible, gend…
Amr Moharram, Waleed M. Al‐ahdal, Shayuti Mohamed Adnan +2
This study examines the relationship between ESG disclosure (ESGD) and firm performance (ROA and Tobin's Q) in the Egyptian market, focusing on the moderating role of accrual and real earnings management. Using a self-constructed ESGD index…
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