This page provides an English interface to the gxceed GX paper corpus. The corpus aggregates papers from 13 open 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 110 papers
C. Burns
This qualitative study of a large Australian finance organization reveals that despite espoused egalitarian values, high power distance and 'nice' norms suppress subordinate voice, enabling greenwashing and hindering sustainability embeddin…
Gözlügöl A.A.
This paper critiques credit substitution in sustainable finance, suggesting that green bonds may merely replace conventional debt rather than funding new green projects, undermining environmental additionality. It highlights a critical flaw…
Lisa Anderson, L. Emily Hickman
This paper investigates whether CEO political orientation affects the quality and transparency of corporate climate pledges. Using data from 2015-2023, it finds that Republican-leaning CEOs' firms have less ambitious and less transparent pl…
Kharisma D.B.
This paper examines greenwashing in Islamic finance services and the role of green disclosure regulations in addressing it, analyzing whether regulations are effective and highlighting unique challenges in Islamic finance.
Laetitia Nabintu wa Nciko
This paper compares the African Court and the East African Court of Justice (EACJ) rulings on forced evictions linked to carbon credit projects (green grabbing). It argues the EACJ offers more effective remedies by integrating procedural an…
Li W.
This study investigates whether retail investor attention acts as a guardian of corporate ESG integrity or a catalyst for greenwashing. Analyzing a large sample of firms, the paper finds that increased retail attention is associated with im…
Asif M.
This paper proposes a framework to detect and deter ESG greenwashing, enhancing the credibility of corporate sustainability disclosures and enabling investors and regulators to assess genuine sustainability performance.
Yan X.
This paper analyzes impression management in corporate climate disclosures and its effect on credit availability, examining how strategic presentation of climate information influences lenders' decisions and borrowing costs.
Sutrisno Sutrisno, Syahril Djaddang, S. Suratno
This study analyzes antecedents of fraud in ESG reporting in Indonesian higher education institutions using Pentagon Fraud Theory (pressure, opportunity, rationalization, competence, arrogance). Organizational behavior mediates effects; pre…
Afriani Pravitasari, Finarsih Septria, Dorit Hartini
This study examines the effect of ESG disclosure and capital structure on earnings management in Indonesian palm oil companies from 2022-2024. Panel data regression reveals that ESG disclosure does not significantly affect earnings manageme…
E. Santoso, A. Yusup, N. Triani
This study examines the relationship between SDG disclosure and earnings management in Indonesian banks. Using content analysis of GRI-based reports and loan loss provisions as a proxy for earnings management, it finds a positive associatio…
Benjamin Wood, Scott Slater, Sharon Friel +3
This paper examines the influence of BlackRock, Vanguard, and State Street on corporate governance in health-harming commodity industries. Analysis of voting at 2024 shareholder meetings shows they overwhelmingly opposed social/environmenta…
Bima Rafly Fachrezzi
This paper critically examines sustainability accounting through Baudrillard and Foucault. It argues that ESG disclosures function as simulacra that obscure environmental realities and as a disciplinary technology normalizing corporate beha…
Teresa Casas Grille
This paper conceptualizes Galicia's wind power expansion (1990-2021) as state-corporate crime, arguing that green transition narratives and legal instruments enable territorial dispossession and structural inequality. Using green criminolog…
Christoph Gaßner, Thomas Slunecko
This paper critically analyzes the carbon tracking app OneClimate, arguing that individual carbon footprint measurement undermines collective climate action and is co-opted by capitalism. The app acts as a 'micro-dispositif' aligning self-g…
Zhang Y.
This paper examines the impact of vague language (blur phraseology) in ESG reports on firm value using textual analysis of Chinese listed companies. It finds that blur phraseology negatively correlates with firm value, suggesting investors …
Tim Wood
This book investigates oil industry-sponsored citizen advocacy groups (astroturf) in the US and Canada. Through interviews, it explains why these groups form, why people join, and how they intervene in governance. It reveals that many campa…
David Johnwade Maghanoy
This paper proposes the Eco-Fiduciary Accountability Paradigm (EFAP), a data-driven framework to enhance corporate environmental accountability in the Philippines. It addresses the gap between mandatory sustainability reporting (PFRS S1 and…
Bing Cheng Ben Chester Cheong
This commentary examines the growing use of carbon credits by companies, highlighting concerns about greenwashing, weak accountability, and the risk of delaying meaningful emissions reductions. It discusses both the potential and limitation…
Morrison L.J.
This paper examines the gap between corporate climate commitments and actual emissions reductions in Australia, providing empirical evidence of greenwashing and highlighting the need for stronger accountability mechanisms.
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