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 18661–18680 of 36021 papers
Thia Margaretha Tarigan, Christianus Yudi Prasetyo, Andang Wirawan Setiabudi
This study examines the effect of sustainability reporting on tax avoidance in Indonesian energy sector firms, with female board representation as a moderator. Results show that sustainability reporting alone does not reduce tax avoidance, …
Yujia Luo, Juan Ramon Candia Jorquera, Peter David Ball
This paper proposes a System-of-Systems framework to integrate manufacturing Digital Twins (DTs) with corporate Sustainability Reporting (SR). Based on literature analysis and expert interviews, it identifies data mismatches between process…
Wayan Eka Mahendra
This paper applies Fairclough's three-dimensional CDA model to 5-10 corporate sustainability reports to identify linguistic features of greenwashing. It finds ambiguous lexical choices, modality/hedging, passive constructions, and positive …
Anonymous Author(s)
This replication study validates a method for refining prompts by learning from their own mistakes in analyzing sustainability reports. It demonstrates how iterative improvement based on incorrect outputs enhances prompt quality for ESG tex…
Arif Ayluçtarhan, İpek Türker
This systematic literature review of peer-reviewed empirical studies from 2000-2024 identifies five critical dimensions of sustainability reporting: measurement deficiencies, greenwashing, standard fragmentation, assurance credibility gaps,…
Elisabet Zafra Gómez, Germán López‐Pérez, Laura Sanz-Martín +2
This bibliometric analysis of 57 papers (2016–2024) examines blockchain's role in sustainability reporting. It identifies five thematic clusters: triple-entry accounting, ESG reporting, supply chain traceability, accounting automation, and …
Anonymous Author(s)
This paper proposes and validates a method to refine prompts for analyzing sustainability reports, where the language model learns from its own mistakes. A case study demonstrates the effectiveness of this approach.
Kholishotul Fitriyah, Suwarno Suwarno
This study analyzes the impact of profitability, leverage, and sustainability committees on sustainability reporting quality in Indonesian banking companies from 2022 to 2024. Profitability (ROA) has no significant effect, while leverage (D…
Khaled Hamden Alshammari, Ibrahim Abdulrahman Alhanaya
This paper reinterprets selective SDG disclosure in university sustainability reporting, arguing that selectivity is not inherently problematic but becomes so when unexplained. Analyzing 107 university reports globally, it shows moderately …
John Quinn
This paper analyzes the EU's introduction and subsequent rollback of sustainability reporting rules, extracting key lessons for designing an optimal legal framework that promotes sustainable finance without imposing excessive regulatory bur…
Innayati Diah, Agung Firman Sampurna
This study analyzes the conflict-of-interest prevention policy at PT Adaro Minerals Indonesia Tbk and how these policies are positioned in the Governance dimension of its 2024 ESG sustainability report. Using a descriptive qualitative appro…
Sreelakshmi Mohanachandran
This paper investigates the adoption of green accounting practices across organizations, examining drivers, barriers, and links to sustainability and financial performance. Using a quantitative survey of finance and sustainability professio…
Olabode Kehinde Joseph, Jimoh Ismail, Babatunde Alanamu Rasaq +1
Investigates the relationship between sustainability reporting and financial performance of listed manufacturing firms in Nigeria, finding that both benchmark performance and environmental metrics have significant positive associations with…
Dewi Ratnawati, Linda Ayu Wulandari, Prima Tri Puspita +2
Using panel data from 43 Indonesian energy firms (2021-2024), this study examines the impact of greenwashing, foreign ownership, and profitability on market valuation, and whether sustainability report readability moderates these relationsh…
Ira Acharya, Neera Jain, Imlak Shaikh
This paper conducts a thematic review of how corporate governance mechanisms influence sustainability reporting. It finds that formalization, stakeholder focus, and attention to detail in reporting are clearly affected by the robustness of …
Shaily A Patel, Dr. Amisha Ghelani
This conceptual paper examines India's transition from voluntary to mandatory ESG reporting under SEBI's BRSR framework. It proposes a framework for corporate sustainability reporting practices and analyzes alignment with global standards. …
Bojana Novićević Čečević, Milica Djordjevic
This study examines the determinants of sustainability reporting, focusing on the influence of owner gender and financial indicators. It contributes to understanding corporate disclosure practices.
Lenny Dermawan Sembiring, Ratih Puspitasari, Umi Mas'ulah +2
This study qualitatively explains the role of green accounting in enhancing sustainability report integrity. Implementation of green accounting transforms reports from mere PR documents into honest, transparent, and accountable strategic do…
Kostiantyn Bezverkhyi, Volodymyr Khochai, Iryna Parasii-Verhunenko +3
This study develops a methodological approach for sustainability reporting tailored to crop-producing agricultural enterprises in Ukraine. It identifies indicator groups for economic, social, and environmental performance, proposing a stand…
Balal Abbasi, Mahdi Salehi, Mohammadreza Abdoli
This study examines the bidirectional relationship between board compensation and sustainability disclosure using firm data from 2013-2023. Employing Granger causality and simultaneous equation modeling, it finds that compensation positivel…
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