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 1921–1940 of 3040 papers
Sungsook Kim, Hansol Choi
This paper evaluates the social (S) dimension of ESG reports in the financial industry using big data analysis, focusing on financial consumer protection. It reveals current practices and suggests improvements for ESG disclosures.
Elisabeth Lauboling, Marlinda Ina, Sirilia S.J Ruben +1
This qualitative study examines ESG-based sustainability accounting at Surabaya's Public Works agency. Findings show early-stage implementation with limited integration into accounting systems due to regulatory and capacity gaps. Recommends…
S. Pimenow, Olena Pimenowa, Piotr Prus +1
This conceptual paper argues that AI-mediated decision systems, digital infrastructures, and cyber-physical environments create governance challenges not fully captured by existing ESG frameworks. It proposes 'Technological Sustainability (…
Musammat Tahmina Khanom, Mohammad Zahed Hussain
This review synthesizes literature on digitalization, AI, blockchain, ESG integration, and cybersecurity in financial reporting. It finds that while digital systems improve efficiency, they raise concerns about third-party dependency and co…
Mohd Tarmizi Ibrahim, Mohd Mas Rizat Abdul Latif, M. A. Mahat +1
This systematic review of 50 peer-reviewed articles examines ESG-tax governance interactions in Malaysia. It finds that corporate governance (board diversity, independence) improves tax compliance and ESG disclosure quality, while environme…
Dr. A. Anandhiprabha
This study examines AI's impact on sustainable financial growth across banking, MSME, corporate, and FinTech sectors. Analyzing data from 320 organizations, it finds AI widely used in risk assessment, fraud detection, and ESG-based manageme…
Jain P.
This meta-analysis examines the relationship between ESG disclosure and corporate dividend policy. By synthesizing existing studies, it quantifies the impact of ESG disclosure on dividend decisions, offering insights into how sustainability…
Msomi T.S.
This study examines the impact of ESG disclosure on firm value for non-financial firms listed in South Africa. It suggests that comprehensive ESG disclosure positively influences firm value, highlighting the importance of ESG information in…
Zhang K.
This study empirically analyzes the relationship between ESG information disclosure and audit fees for non-financial A-share listed companies in China. It examines how the quality of ESG disclosure affects audit risk and fees, suggesting th…
Siueia T.T.
This paper examines the association between corporate social responsibility (CSR) and earnings quality in the extractive industry. Findings suggest that firms with higher CSR performance tend to have higher earnings quality, reducing earnin…
Nguyen T.H.
This paper investigates determinants of CSR disclosure and its effect on financial performance among Vietnamese firms. Findings suggest that firm size and industry influence disclosure levels, and CSR disclosure may positively impact financ…
Vaitiekuniene R.
This study examines the impact of sustainability practices on capital costs for banks and fintech firms globally, suggesting that ESG activities may lower capital costs.
Zariņš K.
This paper examines the relevance and challenges of corporate sustainability reporting in public healthcare institutions, analyzing legal perspectives. It highlights sector-specific reporting practices and barriers, offering insights for ex…
Conggang Lv, Xuting Zhang, Huiming Lv
This paper conducts an exploratory case study on the feasibility of green financing for the smart textile industry from an ESG perspective. It develops a multi-dimensional evaluation framework using AHP to weight 15 indicators, finding that…
Sebastianus Laurens, K. Khomsiyah, Titik Aryati
This study examines the effects of sustainable production, green intellectual capital, and green technology innovation on sustainable finance, with green strategic management as a moderator. Surveying 352 Indonesian production companies, it…
Nimer K.
This paper examines whether family businesses in the GCC add value to ESG reporting, using the socioemotional wealth model. It analyzes how family-specific motivations influence reporting quality and scope, offering insights into regional E…
Xiang Y.
This study examines how political tensions between home and host countries affect multinational enterprises' disclosure of ESG activities in host countries, highlighting strategic disclosure behaviors influenced by geopolitical risk.
Bachner F.
This paper analyzes how ESG-related comments in corporate earnings calls affect investor perception. It investigates the market reaction to ESG mentions, highlighting the importance of ESG communication for investor relations.
Wang J.
This study analyzes determinants of CSR disclosure in Chinese firms, contributing to understanding of ESG reporting practices in emerging markets.
Li D.
This study empirically examines the existence of an ESG premium in the U.S. corporate bond market using propensity score matching. It analyzes whether bonds issued by firms with high ESG ratings exhibit lower yields, revealing how investor …
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