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 3741–3760 of 32575 papers
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,…
Irfana Rahma Dzikria, R. Hakim
Using a 2016–2025 panel of Canadian non-financial firms in four high-emission sectors (Energy, Materials, Transportation, Utilities), this study tests whether carbon risk (emission intensity) relates to accounting conservatism (Khan–Watts m…
Young-Gyun Ahn
Using Korean listed shipping firms (2013–2025), this study decomposes GHG emission changes. Weak-governance firms suffered more from COVID-19 and kept high emissions, while strong-governance firms responded to IMO regulations and cut emissi…
Xuan Chen
A Stackelberg-Nash hybrid game model compares no-sharing, resource-sharing, and resource-sharing-with-carbon-cost scenarios in a consumer electronics closed-loop supply chain. Resource sharing raises total profit and recovery rates, while c…
Bagas Kurniawan, Hermanto Siregar, Tony Irawan +1
Two-way fixed-effects models on 841 firms (2017–2023) and 856 (2010–2023) across eight East Asian and ASEAN markets show the ESG-score level coefficient is indistinguishable from zero once clustering hierarchy is accounted for; disclosure m…
Joni Prasetiyanto, Mochammad Al Musadieq, Muhammad Faisal Riza +1
This peer review report addresses a systematic literature review on how digital innovation drives corporate sustainability. From 231 Scopus records, 49 quantitative open-access studies (2023-2026) were synthesized. Digital innovation genera…
Sajead Mowafaq Alshdaifat
Using PLS-SEM in SmartPLS on survey data from accounting, finance, sustainability and governance professionals in Jordanian medium and large firms, this chapter shows that Artificial Intelligence Capability (AIC) significantly improves both…
Mumini Damilola Osuolale, Juliana Felkner
Using PLS-SEM on survey data from Nigeria's AEC sector, this study examines how established barrier constructs relate to self-reported adoption of sustainable construction materials. Only regulatory complexity and performance uncertainty wa…
Zanna Hamajalo
This study analyzes how sustainability reporting affects firm performance (ROA) in 10 listed Nigerian oil and gas firms over 2014–2023 using panel regression. Environmental, social, and governance disclosures show a weak positive relationsh…
Idener (Spain), KRAFTBLOCK, Phase Change Material Products (United Kingdom)
A preliminary report assessing lifecycle impacts of CSP with thermal energy storage, from resource extraction through end-of-life. It applies the EU Safe and Sustainable by Design (SSbD) framework combined with Circular Economy strategies, …
Filipe Ambrósio, Rui Costa
This study assesses accounting connectivity between FY2024 ESRS sustainability statements and IFRS financial statements for all 22 Portuguese companies on Euronext Lisbon, using a 26-item Accounting Connectivity Index across four dimensions…
Diana Neamah Abdulrazzaq
A questionnaire survey of 409 employees in private Iraqi firms finds that corporate sustainability-report disclosure aligned with international standards positively affects financial performance, with no significant differences by responden…
Vivi Kirana Effendi, Iis Nurasiah, Risma Desiyani
This study examines how ESG disclosure and liquidity affect firm value among manufacturing firms listed on the Indonesia Stock Exchange (2020-2025) using a random effects model. ESG disclosure shows a positive, significant effect on firm va…
Allice Eduarda Paixão Costa, Raimundo Lima Filho, José Alberto Gonçalves De Moura +1
This study analyzes how the 2019 Brumadinho dam collapse reshaped socio-environmental disclosure and accounting recognition at Brazil's two largest mining firms. Before the disaster, sustainability narratives were largely symbolic and decou…
Michael Ofosu Antwi
A PRISMA 2020 systematic review of 2013–2025 literature shows board effectiveness, audit oversight, ERM, and internal controls drive more credible, decision-useful disclosure. Disclosure expectations have expanded from financial risks to ES…
Yuli Soesetio, Linda Shine Sekar Ningrum
This study distinguishes the financial effects of substantive environmental action (eco-innovation) from symbolic sustainability reporting (ESG disclosure) using 1,158 observations from 236 high environmental-risk firms (2018-2025). Eco-inn…
Saiful Anwar, Dian Agustia, Wiwiek Dianawati
Using 13,107 firm-year observations from 1,781 non-financial firms across Asia-Pacific, Europe, and MEA (2016–2023), this study examines how mandatory ESG disclosure and firm size jointly shape the ESG–cash holdings relationship. Under volu…
Song Dongze
This paper proposes HiCon-ESG, a confidence-aware, hierarchy-regularized learning method for fine-grained classification of ESG disclosure text. By incorporating the hierarchical structure of ESG topics into regularization while accounting …
Nayla Zahiya Syifa, Yusnaini Yusnaini
A systematic literature review of 20 international papers (2022-2026) examines how ESG rating divergence affects corporate transparency and disclosure. Divergence stems from differing agency methodologies, indicators, weightings, and data s…
Taufiq - Taufiq, Satriananda Satriananda, Nanang Rahmat Wijaya
A case study of PT. XYZ's central water treatment plant analyzing how seasonal changes affect raw water quality, TSS removal efficiency, and operational carbon footprint. Dry-season deterioration in color, turbidity, and TSS raised coagulan…
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