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 28501–28520 of 32159 papers
Mariana Ciurel, Corina-Ionela Dumitrescu
This study develops a Corporate Governance–Sustainability Index for Central and Eastern Europe (CGSI–CEE), integrating governance mechanisms (board effectiveness, leadership structure, ownership discipline) with sustainability transparency …
Ken Holley, Virginia Cathro
This paper examines the impact of mandatory climate reporting on corporate social responsibility, organizational transformation, and market dynamics in New Zealand. It provides empirical insights into how reporting obligations influence cor…
Esam O. Elharon, Noora A. Hassan, Ahmed Z. Metwally
This paper examines how proactive climate change disclosure affects corporate credit ratings, with a focus on the moderating role of accounting earnings quality. It highlights the risks of earnings management and advocates for more frequent…
Ntombizandile Mbiza, F. Matenda, J. D. Mvunabandi +1
This scoping review synthesizes 19 studies on enablers and barriers to corporate blue accounting disclosure. Findings show disclosure is driven by stakeholder pressure and climate commitments, but hindered by lack of standardized frameworks…
Gilang Surya Pratama, Rilla Gantino
Using panel data from 40 Indonesian mining companies (2018-2024), this study examines how financial performance (ROE) and environmental performance (PROPER rating) affect carbon emission disclosure. Fixed effects models show both significan…
Hadiyan Prayoga, Felicyta Adelanam Soko, J. Badruzaman
This study examines whether SASB-based materiality disclosure provides value-relevant information to investors. Using Indonesian listed firms from 2017-2022, it finds a positive relationship between materiality disclosure and stock prices, …
Katarzyna Kobiela-Pionnier, Mariusz Karwowski
This paper identifies challenges in digitalizing sustainability reporting using the XBRL ESRS taxonomy, based on interviews with XBRL experts. The ESRS taxonomy is more complex than the ESEF taxonomy, featuring many non-numeric tags. Compan…
Krishna Harsukhbhai Chothani, V. Varma, Bhavsinh M. Dodia +2
This paper systematically reviews 75 peer-reviewed articles (2017–2025) on environmental disclosure practices using PRISMA, bibliometric analysis, and the TCCM framework. Findings show significant growth in disclosure research following ESG…
Thepparit Sinthamrongruk, Keshav Dahal, N. Harnpornchai
This study proposes a lightweight Web3D digital twin framework that integrates IoT sensors and browser-native 3D visualization for real-time ESG monitoring. Validated in a 12-month deployment with 60 sensors, it achieved 66 FPS rendering, 7…
Lativa, Etty Murwaningsari, Juniati Gunawan
This study examines the moderating role of sustainability reporting quality (SRQ) on the link between green competitive advantage (GCA) and green innovation (GI) on firm performance. Analyzing panel data from 248 Indonesian manufacturing fi…
Yasser Elouargui, Abdellatif Sassioui, M. Chergui +4
This paper introduces ESG-Graph, a lightweight and interpretable graph-based framework for ESG text classification. It leverages a taxonomy based on the European Sustainability Reporting Standards (ESRS) and uses a multi-layer Graph Attenti…
Justyna Przedańska
This article analyzes the juridification of ESG in EU law by examining the CSRD and CSDDD as a coherent regulatory regime. It finds that coupling mandatory transparency with due diligence obligations shifts environmental and human rights pr…
T. Tsalis, Nikolaos S. Trevlopoulos, G. Avlogiaris +3
This paper examines the quality of ESG disclosures of Greek firms using a content analysis framework based on the Athens Stock Exchange guidelines. Findings show moderate disclosure quality, with environmental issues best disclosed and indu…
Rima Margaryan
This paper compares ESG audits and Green IT audits, finding them complementary: ESG provides a broad strategic framework for sustainability, while Green IT offers quantitative depth on digital systems' environmental performance. Integrating…
Mozhgan Soltanisehat, Iva Jestratijević
This study critically examines Nike's sustainability reporting by comparing six frameworks: Higg Index, GRI, SASB, SDGs, TBL, and Double Materiality. It finds that environmental reporting is the most consistent, while gaps remain in labor r…
V. Dragomir, M. Dumitru, Adriana Duțescu +2
This paper proposes a methodology to assess corporate contributions to the UN SDGs using the European Sustainability Reporting Standards (ESRS). Through comprehensive mapping and digital integration, it enables investors and regulators to u…
Yanxuan Deng, Wenqing Zhu, Jinjia Chen
This paper examines ESG practices of Chinese Fortune Global 500 firms, finding significant industry differentiation in performance, disclosure framework adoption, and governance maturity. While leading firms align with international standar…
M. Aluchna, Maria Krawczyńska-Kaczmarek
This paper examines the growing demand for ESG data in Polish banks. Driven by regulatory pressure and stakeholder expectations, banks increasingly require corporate ESG data. Based on a 2024-2025 survey, it shows how sustainable finance ev…
Dongkwan Kim, Hanung Nam, Hwanuk Yu +2
This paper proposes an integrated 2D-LSMC real options method for solar PV facility planning, simultaneously optimizing investment timing and spot-PPA selection. It supports decision-making under uncertainty and contributes to the economic …
Shixuan Li
This study reviews the literature on corporate governance, ESG performance, and firm performance among Chinese listed companies. It finds that strong corporate governance drives better ESG performance, which enhances corporate reputation, r…
Browse by Topic