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 3517 papers
Marisa Christy Neno, Maria Regina Sofie Daneswari
This study uses a systematic literature review to analyze the evolution of ESG disclosure in corporate accounting. Findings show a shift from shareholder- to stakeholder-centric approaches and improved transparency, but challenges include r…
統合思考にみる財務報告のあり方(第29回秋季大会統一論題「財務情報と非財務情報の分析-統合報告を見つめて-」)
(著者不明)
This paper examines how integrated thinking influences financial reporting. It explores the potential of integrating non-financial and financial information to improve reporting quality, discussing the role of reporting in value creation.
ソフトローとしてのCSR国際規格の有効性に関する分析フレームワーク試論
(著者不明)
This paper proposes a tentative analytical framework for evaluating the effectiveness of international CSR standards as soft law. It provides perspectives on assessing their impact on corporate behavior and actual implementation.
責任投資の視点からみた損害保険会社の社会戦略
(著者不明)
This paper examines social strategies of non-life insurance companies from a responsible investment perspective. It analyzes how ESG considerations in investment decisions affect insurers' social roles and business strategies, presumably fo…
「責任ある投資」が変える近未来の企業社会
(著者不明)
No abstract available; summary not possible.
(05)ソフトローとしてのCSR国際規格のエンフォースメントとその有効性
(著者不明)
This paper examines the enforcement mechanisms of international CSR standards (e.g., ISO 26000, UN Global Compact) as soft law and evaluates their effectiveness. It discusses the institutional efficacy and impact on corporate behavior.
日本と中国におけるCSR報告書の動向
(著者不明)
This paper investigates trends in CSR reports in Japan and China. While specific methods and results are unclear, it examines developments in sustainability disclosure through a comparative perspective between the two countries.
サステナビリティ情報開示における論点—課題と対応—
(著者不明)
Discusses challenges and responses in sustainability information disclosure. Although specific content is unclear, it suggests improvements in disclosure quality and impacts on corporate practice.
サステナビリティの時代における会計教育
(著者不明)
This paper discusses how accounting education should evolve in the age of sustainability, proposing curriculum changes and teaching methods to equip future accountants and managers with relevant skills.
原子力事業をめぐる企業の社会的責任
(著者不明)
This paper discusses corporate social responsibility (CSR) in the nuclear power business. While the abstract is unavailable, it likely addresses social acceptance and safety measures in nuclear power generation.
サステナビリティとパーパス経営
(著者不明)
This paper discusses the relationship between corporate sustainability and purpose-driven management. It emphasizes integrating sustainability into corporate purpose and proposes practical management approaches.
非財務情報の保証問題
(著者不明)
Research on assurance of non-financial (ESG/sustainability) information. Discusses reliability and standards for assurance.
Asep Yusup Mamun, Várallyai László
This paper conducts a PRISMA-based systematic review and bibliometric analysis of how Development Financial Institutions (DFIs) advance ESG integration. Analyzing 826 articles (1996-2024), it identifies four mechanisms: sustainability-orien…
Vutri Anggraeni, Susi Sarumpaet
This study examines the effect of ESG disclosure on earnings management in 33 mining companies listed on the Indonesia Stock Exchange from 2020 to 2024 using panel data regression. The results show no significant impact, suggesting ESG disc…
Bushra Mohd Zaki, Siti Nur Aqilah Ab-Wahab, Hock-Ann Lee +4
This chronological review examines greenwashing's impact on ESG research and practice across three phases from 2020 to 2026. It shows a shift from disclosure credibility to AI and digital governance, concluding that greenwashing is a govern…
Akinyomi Oladele John, Omokehinde Joshua Odutola, Bamwa Blessing (PhD) +2
This systematic review of 74 studies examines how corporate governance mechanisms influence sustainability disclosure quality in Nigeria. Board independence, diversity, and ownership structure generally promote transparency, but effects dep…
Mansi Ahuja
This conceptual paper explores the interrelationship between digital financial transformation and ESG-oriented investment strategies, arguing that technology-enabled systems improve transparency and reporting accuracy, strengthening respons…
Hamza Aliyu, M. Muhammad, S. A. Modibbo +1
This study examines the relationship between social sustainability disclosure and share prices of seven listed oil and gas companies in Nigeria from 2015 to 2025. Using a disclosure index via PCA and panel regression, it finds a significant…
Wanda Adiawati Febriani, Laras Pratiwi
This study analyzes the effect of free cash flow and sustainability assurance on CSR disclosure quality in Indonesian food and beverage manufacturing companies listed on the IDX from 2022-2024. Free cash flow is not significant, but sustain…
Zahra Choirunisa, Neila Widiya Andini, Titiek Rachmawati
This study analyzes the application of sustainability accounting and its role in enhancing ESG reporting quality at PT Indofood Sukses Makmur Tbk. Using qualitative content analysis, it finds that while the company integrates sustainability…
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