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 1281–1300 of 3102 papers
Meejung Hong, Jae-hyun Hong, Jae-Jang Yang +2
This study analyzes 420 middle-market enterprises (MMEs) in South Korea to examine how firm characteristics affect ESG performance. Firm age negatively impacts all ESG indicators (organizational inertia), while female board representation p…
Panpan Feng, Jiangwu Pang, S. Jeon
This study analyzes how public environmental concern affects firms' ESG rating divergence. Using panel data from Chinese A-share listed firms (2015-2022), it finds that public scrutiny significantly increases rating divergence, with negativ…
Aamir Ali, Shah Mehmood Wagan
This study investigates the impact of ESG rating divergence on corporate carbon performance using Chinese A-share listed firms. It finds that ESG rating divergence significantly reduces carbon performance by hindering green innovation. The …
Jianmin Wang, Rui-Han Feng, Lixiang Wang
This study examines how ESG rating discrepancies affect corporate financing constraints using data from five rating agencies on Chinese A-share listed firms from 2018-2023. Findings show that ESG rating divergence exacerbates financing cons…
A. Uzhva, Oleksandr Biloivanenko
This paper proposes a methodology for integrating ESG components into the accounting and analytical support for settlements with buyers and customers in the context of sustainable development. It argues for transforming traditional accounti…
Hendry Wijaya, Helma Malini, Muclas Hendri +2
This study examines the impact of ESG disclosure and green product innovation on financial performance (ROA, ROE) in Indonesian consumer non-cyclicals firms, with firm size as a moderator. Using Moderated Regression Analysis on data from 20…
Mona Basali, S. Alshahrani
This study examines the relationship between ESG disclosure and financial performance for Saudi non-financial firms (2019-2023). It finds that robust corporate governance mediates the translation of ESG into improved ROA, but the direct ESG…
Tanja Keeve
Using the UK gender pay gap disclosure mandate, this paper shows that mandatory ESG disclosure regulations spill over to unregulated firms via ESG rating peer benchmarking. Unregulated firms with ESG ratings similar to regulated peers are m…
Wareewan Charoenroop, Kornwika Chaiwong, Chamaipon Ratanacharoenchai
This study examines the relationship between ESG disclosure ratings and firm performance (ROA, ROE, Tobin's Q) for Thai listed firms using panel data regression on 210 firms with 420 firm-years from 2023-2024. Using the Hausman test to choo…
R. Busari
This study empirically examines the impact of voluntary ESG disclosure on share price performance for 76 listed non-financial firms in Nigeria (2013-2022). Environmental reporting positively affects stock returns, while governance reporting…
Chen Sijia, Yangfan Liu, Muhammad Arif
This study examines how ESG rating disagreements affect corporate environmental investment using Chinese A-share non-financial firm panel data. It finds that greater disagreement is associated with higher environmental investment, mediated …
Dharmendra Singh, Garima Malik, Moez Ben Yedder
This study systematically reviews 164 articles on ESG rating disagreement using bibliographic coupling and TCCM framework. It identifies six research clusters, maps causes and consequences, and proposes an integrated conceptual model. The f…
Yuejia Dai, Yuanhua Liu
Using data from Chinese A-share listed firms (2009-2024) and Huazheng ESG scores, this study employs a panel threshold Logit model to analyze nonlinear effects of ESG on ST risk and ESG rating migration. Findings show a single threshold eff…
Jialu Li
This study empirically examines the impact of ESG ratings on accounting information quality of listed companies, using internal control as a mediating variable. It finds that higher ESG ratings improve accounting information reliability, qu…
Wennanxiang Wang, Minna Yu, Luqing Shi +1
This study examines the impact of institutional investor network centrality on ESG rating divergence using Chinese firm data. Higher centrality mitigates divergence by improving disclosure willingness, standardizing disclosure, and reducing…
Ummi Nurun Nissa, N. D. Hendranastiti
This study empirically examines the effect of ESG disclosure on investment-financing maturity mismatch using a fixed effects panel regression on 76 listed non-financial firms from ASEAN-4 (Indonesia, Malaysia, Thailand, Philippines) from 20…
Mohd Faizuddin Muhammad Zuki, Muhammad Arif Fadilah Ishak, Hassan Muhammad Hafiz
This study evaluates how six Islamic banks in Malaysia operationalize green finance and sustainability through content analysis and a Green Banking and Sustainability Index (GBSI). Scores range from 40.3 to 66.7, indicating moderate but une…
Jan Marvin Apel, P. Velte
This systematic review of 70 archival studies examines how within-gender heterogeneity in board diversity (e.g., executive vs. non-executive roles) relates to ESG performance and reporting. It finds consistent positive effects from female n…
Diva Bestiaulia, Aang Munawar, Tri Marlina +1
This systematic literature review examines the relationship between sustainability accounting and investment decision-making from 1990 to 2025, identifying key themes, challenges such as standardization and regional imbalances, and proposin…
Larthia Gaspari, M. Guidi, Marco Giuliani
This study investigates how a municipally owned enterprise (MOE) in Italy uses SDG reporting to balance public and private expectations. Through a qualitative case study, it shows that reporting serves as a sensemaking and governance tool t…
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