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 40 papers
E. Toplu, Can Toplu
This article examines how sustainable apparel brands can move nature-based claims from activity-based storytelling to verified impact reporting, using Tentree as a case. It identifies five requirements for credible claims and analyzes Tentr…
Duan Wang, Yang Zhou, Byungjun Yu
Using Chinese manufacturing panel data, this study finds greenwashing contagion through interlocking directorates, moderated by financing constraints. Firms with fewer constraints are more susceptible, especially in marketized regions and h…
Rafal Sieradzki, Praveen Kumar Ashok Kumar
This paper measures the Disclosure-Performance Gap (DPG) between voluntary environmental disclosure and realized emissions performance for 200 large European firms, finding that flagship index membership and TCFD endorsement widen the gap, …
Aniketh Bharathwaj
This paper theorizes greenwashing in international mutual funds using signaling and agency theories, comparing EU SFDR and US SEC Names Rule amendments. It identifies four typologies of greenwashing and argues that regulatory fragmentation …
JunYoung Hur
This paper structurally defines the 'Phantom Abatement Loop,' a self-reinforcing mechanism where corporate transition pressure converts into offset demand, project finance, reported abatement claims, and perceived progress. It argues this l…
Giacomo Zatini, Nicola Torricella, Armando Della Porta
This study examines whether mandatory sustainability disclosure under the EU NFRD reduces corporate greenwashing among listed European firms, using a regression discontinuity design around the 500-employee threshold. Crossing the threshold …
Vlada Konstantinova
This mixed-methods study examines how CSRD affects perceived greenwashing in Finland's energy sector, contrasting views of managers, auditors, and customers. Auditors trust the regulation most, customers least. Technical terminology hinders…
Suwarno Suwarno, Maria Yovita R Pandin, Sukaris Sukaris
This study systematically reviews 136 Scopus-indexed articles (2016-2025) to map greenwashing in sustainability reporting, identifying theoretical foundations, antecedents, mechanisms, consequences, and research gaps. Legitimacy, stakeholde…
Chang Liu, Xinyu Wang, Anna Warchlewska +2
This study examines the impact of industry-specific information disclosure guidelines (IIDGs) on corporate greenwashing using a sample of listed firms in China from 2008 to 2023. Employing a staggered DID model, it finds that greenwashing s…
Yiran Feng
Using panel data of Chinese A-share listed companies (2013-2023) and a DID approach, this paper finds that carbon trading policy significantly increases greenwashing behavior, yet has no significant impact on traditional financial indicator…
Wang Hongwei
This paper examines whether carbon emissions trading (ETS) deters corporate greenwashing, using the deviation between ESG scores and ratings as a proxy. A double-difference analysis on Chinese firms shows that ETS implementation significant…
Oprescu, Robert-Daniel, Eugenia, Busmachiu, APOSTU, Iulia Maria +1
This paper presents a bibliometric review of ESG disclosure and greenwashing literature, analyzing 4,162 articles from Scopus using VOSviewer. It maps research trends from 2015 to 2026, identifying four clusters: ESG governance and reportin…
Heng Zhao, Olayinka Moses, Muhammad Nurul Houqe +1
This study examines whether greenwashing (divergence between ESG disclosure and realized performance) is associated with aggressive tax avoidance, using a panel of S&P 500 non-financial firms from 2002-2022. Constructing a Greenwashing Inde…
Giuliana Birindelli, Aline Miazza, Vera Palea +1
This paper examines how external stakeholder voices, categorized as contextual (regulations, country climate performance, public attention) and firm-specific (ESG ratings, analyst coverage), influence banks' greenwashing. Using panel data f…
Sevia Dian Saraswati, Ferry Irawan, Anda Dwiharyadi
This study systematically reviews the literature on sustainability reporting, greenwashing, transparency, and firm value. Analyzing 62 peer-reviewed articles, it finds that sustainability reporting can both reduce information asymmetry and …
Antonio J. Mateo‐Márquez, J. M. González-González, Constancio Zamora‐Ramírez
This study investigates how characteristics of emission reduction targets influence corporate greenwashing. Analyzing 4,938 international observations via probit regression, it finds that science-based validation and broader organizational …
Ukamaka Mercy Esomchi, M. Adeoba, Ahunna Eleanor Dike
This review synthesizes multidisciplinary literature on corporate greenwashing, tracing its evolution from early legitimacy-based accounts to contemporary measurement frameworks based on the gap between disclosed and actual environmental pe…
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 …
Johannes Bösch, Maximilian J. Blaschke
This paper examines German households' awareness and preferences for temporal matching in green electricity tariffs marketed as "100% renewable." Through a stated-choice experiment with over 1,000 participants, it finds that 85% of consumer…
(著者不明)
This paper analyzes the challenges companies face in implementing anti-greenwashing measures, particularly the difficulty of disclosing and assessing the materiality of Scope 3 emissions in second-hand clothing sales.
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