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 1–20 of 256 papers
Rawan Amro
This meta-analysis synthesizes empirical accounting and finance studies on the financial consequences of ESG disclosure. It finds a significant negative association between ESG disclosure and cost of capital (equity and debt), driven by low…
A. Begim
This article analyzes three moral concepts underpinning sustainable finance—financial materiality, 'what gets measured gets managed,' and double materiality—as forms of economic morality. Drawing on ethnographic research in Norway, it shows…
A. A. Terentev, E. Vetoshkina
This article frames ESG factors as central to transforming corporate control systems, combining institutional and strategic analysis with regulatory review (CSRD, SEC, ISSB, SASB, GRI) and case studies of firms like Microsoft, Ørsted, and U…
Mahdi Salehi, Amirhossein Arminkia, Saeid Homayoun +1
Using 168,198 firm-year observations, this study shows that higher ESG scores significantly increase the likelihood of conducting sustainability audits. CSR strategy mediates this link, translating ESG performance into formalized assurance,…
P. Pinheiro, José Luís Silva
Using LSEG ESG data for 2,435 listed firms (2007–2024), the study reconstructs firm-level sustainability histories and identifies six development pathways based on level, linear change, and curvature. Pathway membership links to governance,…
(著者不明)
ESG-CFP research yields conflicting results despite 2,000+ papers. This review argues the issue is poor ESG measurement quality, not weak theory, noting pairwise correlations among six major rating providers average only 0.54. It shows grea…
Abdullah Kursat Merter, Y. S. Balcıoğlu, Tuğba Arslanoğlu Karakaya
This study analyzes the impact of board-level sustainability committees, GRI adoption, and external assurance on ESG scores for BIST Sustainability Index firms. Using fixed-effects panel regression, it finds positive effects, with multinati…
Jaime F. Lavín, Paulo Buchuk, Mauricio A. Valle +1
Using panel data of Chilean listed firms (2015-2022), this study examines the association between voluntary ESG disclosure pillars and cost of debt. Environmental and governance disclosures are consistently associated with lower debt costs,…
Perigon Partners Ltd
An annual benchmark of ESG reporting across 60 UK and Irish banks, building societies, and fintechs, assessed solely from public disclosures. Findings: 40 firms have net zero targets, 19 have transition plans; mortgage emissions intensity v…
Jake Reynolds, Joe Gladstone
This paper uses a conjoint experiment (N=499, 21,000 choices) to test how reframing fund carbon emissions—via visual/numeric labels or verbal analogies to personal carbon footprints—affects sustainable investment. A 5-star visual eco-label …
M Pattanaik, Jitendra Mahakud
This study examines the impact of board gender diversity (BGD) on renewable energy consumption using firm-level data from 18 G20 countries (2010-2022). Findings show BGD positively influences renewable energy consumption, with stronger effe…
Yizhi Guan
This study compares ESG disclosure quality between 10 traditional energy and 34 new energy companies using content analysis. New energy firms adopt more frameworks, achieve higher MSCI ratings, and include Scope 3 in net-zero commitments mo…
YunWei Shen
Using panel data of Chinese A-share listed firms from 2011 to 2023, this study finds that ESG disclosure significantly reduces stock price synchronicity, with stronger effects in non-manufacturing and state-owned enterprises. Environmental …
Cordazzo M.
This paper empirically examines whether the EU Non-Financial Reporting Directive (NFRD) influences the value relevance of ESG disclosure for Italian firms. It analyzes the effect of mandatory disclosure on investor valuation, shedding light…
Adriana Rossi, Maria Federica Izzo, Riccardo Tiscini
This empirical study examines Italian companies in environmentally sensitive industries (2018-2023) to identify drivers of environmental SDGs disclosure in non-financial reports. Findings show that sustainability committees with experts, st…
Derived from original PMR research written by Kristjan Jespersen, Katryn Pasaribu, Andreas Gonzalez Elsgaard, and Jonas Aastrup Nielsen using AI and an editor
During Russia's invasion of Ukraine, firms with higher ESG scores, especially environmental and social, experienced greater market-capitalization resilience. Governance scores showed no significant protective effect. Investors can use ESG a…
Salma KAMEL, Imane RAHJ
This paper conducts a bibliometric analysis and systematic literature review (2015-2024) on ESG operationalization and firm value. Analyzing 168 articles quantitatively and 40 in-depth, it finds that ESG operationalization creates firm valu…
Amira Tarek Ibrahim Metwally, Sandra Ibrahim Mikhael Ibrahim
This study examines how ESG performance and ESG washing affect firm value in the context of digital financial system development. Using panel data from global ESG Leaders Index firms (2018-2023) and fixed-effects regressions, it finds that …
Sofiіa Kafka
This paper proposes an analytical methodology to integrate non-financial reporting into strategic management under CSRD/ESRS and Omnibus I, based on double materiality. Using hybrid weighting combining ESRS materiality, expert evaluation, a…
Laurence L. Delina, Leslie Anne L. Yasis
Firms under identical ESG reporting requirements vary in how they 'speak' the Social pillar. This study introduces 'disclosure posture' as the balance between quantitative and qualitative Social disclosures, analyzing 28 firm-year observati…
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