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 101–120 of 506 papers
Sunday Joseph Inyada
This study examines how fintech innovations relate to carbon credit disclosure in Nigeria (2015–2024). Using ARDL and Granger causality on sustainability reports and carbon market data, it finds tokenized credit volumes and carbon prices si…
Goffredo, Sergio, Dâmaso, Mafalda, Vlassis, Antonios
A StreamSCAPES report mapping how VOD platforms and audiovisual professionals implement the climate transition across the value chain, based on a survey, 18 interviews, and a literature review. Larger platforms advance carbon accounting and…
Singhania M.
This paper comparatively analyzes ESG regulatory framework trends across developed and developing nations. It maps differences and convergence in disclosure regimes and policy approaches. Though no abstract is available, the cross-country c…
Stevanie Amadea Ivana Govianne, Condro Widodo
Panel analysis of 33 Indonesian-listed energy firms (165 observations, 2020–2024) tests how governance, media exposure, and environmental performance affect carbon emission transparency. Only media exposure significantly improves transparen…
Godwin Abungu, Stephen Okelo, Micah Nyamita
Using 40 one-year-ahead bank-year pairs from 10 Kenyan listed banks (2020-2024), this study tests whether integrated reporting disclosures predict subsequent ROA. All three disclosure dimensions correlate positively with future ROA, but onl…
Dwi Suhartini, Maheran Zakaria, Rizdina Azmiyanti +2
A comparative study of how corporate governance structures shape the quality of mandatory sustainability reporting among energy companies in Indonesia and Malaysia. It offers empirical evidence from emerging markets adopting mandatory discl…
Saumya, Mohammad Subhan, Afzalur Rahman +1
Using a PVAR-GMM model on 100 NSE-listed Indian firms (2013–2025), this study tests whether corporate governance and integrated reporting form a dynamic causal system. It finds significant bidirectional relationships: board independence and…
Hammer A.J.
This study analyzes carbon disclosures from aquaculture firms to show that mitigation efforts are unevenly distributed, leaving strategies unbalanced. It demonstrates how disclosure data can be used to evaluate the gap between reported emis…
Yu E.P.y.
This paper examines international variation in ESG disclosure, asking whether cross-listed firms disclose more than domestically listed peers. It empirically tests whether exposure to multiple capital markets and regulatory regimes raises d…
(著者不明)
Using 65 firm-year observations from 13 Indonesian-listed energy firms (2020-2024), this study examines how GHG emissions and carbon disclosure quality affect firm value, with institutional ownership as moderator. Emissions show a negative …
(著者不明)
Using 2018–2023 panel data on listed firms in Indonesia and Malaysia, this study tests the link between climate risk (carbon emissions, waste) and modern slavery disclosure (MSD). GLS random-effects estimation finds no significant associati…
(著者不明)
This study manually codes 55 banks across 11 European countries to compare ESG governance maturity under CSRD/ESRS. EU-core and Croatian banks reach the highest maturity, while Western Balkan banks cluster at partial integration with no loc…
(著者不明)
This paper systematizes the evolution of theoretical approaches to sustainability reporting into eight stages, arguing the current phase is a 'digital integration approach' that unifies financial and non-financial data via ERP, Big Data, AI…
(著者不明)
Using textual analysis of 10-K filings from US listed firms (2009-2019), this study examines how firm life-cycle stages shape sustainability disclosure. Mature firms disclose more, consistent with signaling theory, while growth-stage firms …
Zhao S.
This paper examines how China could build a greenhouse gas emission assessment system and what legislative path would institutionalize it. Without an abstract, details are unclear, but it appears to address the design of emission measuremen…
Evi Bintang Marlina Hutapea, Sofie
Using panel regression and Sobel tests on Indonesian-listed manufacturers (2020-2024), this study finds sustainability reporting significantly raises firm value and lowers cost of capital. Cost of capital significantly mediates the reportin…
Tatenda Nharo, Oliver Takawira, Kudzai Matiashe
This study empirically examines how board governance attributes shape the quality of sustainability disclosure in integrated reports, using evidence from the Johannesburg Stock Exchange Integrated Reporting Awards. It links governance struc…
Daniel Aghanya, Ved Dilip Beloskar, Nikhil Sapre +1
Using 3,647 firms from G7 and BRICS, this study examines how sustainability reporting quality (SRQ) affects corporate investment intensity and inefficiency, moderated by political stability. Higher SRQ reduces overall investment and worsens…
Agnieszka Szulc‐Obłoza, Dominik Śliwicki, Monika Pietkiewicz +2
This study compares 15 stakeholder groups' ESG perceptions with management's financial materiality assessment in a European corporate group under CSRD. Intergroup differences appeared for selected environmental and social issues, while gove…
Silvia Solimene, Nathalie Colasanti, Carmela Gulluscio +1
This study examines how corporate legitimacy drives impression management in post-crisis sustainability reporting. Using longitudinal qualitative content analysis of Carnival Corporation's reports after the Costa Concordia disaster (2012–20…
Browse by Topic