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 13201–13220 of 35087 papers
Shukla, Aditya
Using the IPL Green Dot Ball Pledge as a case study, this blog analyzes the legal vacuum around ESG accountability in India, highlighting greenwashing practices. It critiques India's weak disclosure framework, lack of enforcement, and fragm…
Riffi, Somaya, Ghorbel, Elhem, Schmidt, Franziska +1
This review quantitatively synthesizes studies on natural fiber-reinforced compressed earth blocks (CEBs) using PRISMA and statistical analysis, linking fiber type and treatment to performance. LCA comparisons with cement and lime stabilize…
Tetyana S. Hayduchok, Nina I. Tsehelnyk, Yuliia V. Maksymiv +1
This article comprehensively analyzes the transformation of accounting systems, corporate reporting, and ESG auditing within the emerging European model of sustainable business. It examines integrating financial and non-financial indicators…
Anas Jameel, Anshal Tiger, Waseem Ahmed
This foundational paper systematically examines the theoretical origins, definitional evolution, and empirical evidence of ESG as a multidimensional governance construct. It traces ESG's lineage from CSR and stakeholder theory to global rep…
Copes, Simone, Lamanna, Giuseppe
This paper analyzes the evolution of sustainability reporting under the CSRD and ESRS, focusing on the inherent challenges of ESG data and the principle of double materiality. It examines the potential criminal liability of companies for fa…
Dr. Neha Agarwal
This chapter analyzes global frameworks (SDGs, Paris Agreement, GRI, OECD guidelines) and Indian regulations (Companies Act, BRSR, SEBI disclosure norms) governing sustainable business, arguing that voluntary actions are insufficient and bi…
Giuseppe Bifulco, Giulia Scardozzi, Sara Trucco
This study examines how ESG disclosure volume affects readability in European listed banks' annual reports (2014-2024) using the Gunning Fog index. It finds that environmental and social disclosures improve readability, while governance and…
null Khairul Thaffan, null Fanji Farman
This study examines the impact of CSR disclosure, carbon emissions disclosure (GRI 305), and ESG scores on firm value (PBV) for Indonesian banking firms listed on the IDX from 2020-2024. Using panel data from 39 firms (195 firm-year observa…
Tunggala, Dina, Noviana, Fitria, deviarti, holly
This study analyzes the effect of carbon emission disclosure on corporate sustainability for 16 Indonesian chemical companies listed on the Indonesia Stock Exchange. Using content analysis and simple linear regression, the results show that…
null Madhuri N P, null Thamotharan A
Analyzes green lending, ESG disclosure, and financial performance in four Indian private banks (FY2018-23). Green loans remain under 1.5% of advances, but disclosure quality improved after SEBI's BRSR framework. No strong short-term correla…
null Almira Yumna Putri, null Wirmie Eka Putra, Yuliusman Yuliusman +1
This systematic literature review (2016-2025) examines the role of internal control systems in sustainability disclosure. It finds that internal control has evolved from compliance to a strategic tool, and its integration with ESG strategie…
Rosidawaty, Andika Mugi Gumilang, Tanti Septiani +1
This study examines the impact of ESG disclosure on financial performance (ROA, ROE, Tobin's Q) for 18 Indonesian energy companies (2020-2024) using multiple regression. Results show ESG disclosure significantly positively affects ROE but n…
Huang, Bo, Yan, Yan, Lu, Jianan +1
This paper proposes TASR, a trustworthy LLM-based framework for TCFD-aligned sustainability report analysis. It integrates LLM-based scoring, benchmarking against third-party ESG ratings, and predictive modeling. Experiments on 100 U.S. oil…
Mohammad Shubita, Moade Shubita, Mohammad Alqam +2
Using panel data from 31 Jordanian industrial firms, this study examines the differential effects of environmental, social, and governance disclosures on the weighted average cost of capital (WACC). Results show no statistically significant…
Michael Kraten
This article argues that ESG accounting continues to gain relevance despite regulatory pauses like the SEC's delay in enforcing climate disclosure rules. It identifies five unexpected industry shifts showing ESG's growing permanence: adopti…
Syed Quaid Ali Shah, Walid Cheffi, Muhammad Nurul Houqe +1
This study examines how corporate governance affects ESG disclosure in Saudi listed banks, with fintech adoption as a mediating channel. Using panel data from 2015-2024, it finds that stronger governance positively influences overall ESG di…
Durga Prasad Samontaray, Randheer Kokku, Najeeb Muhammad Nasir +1
This study examines the relationship between corporate FinTech disclosure and ESG reporting among Saudi non-financial firms (2021-2024) using textual analysis. It finds a positive association, especially with environmental disclosure, sugge…
Seung Il Baik, Hana Kim
This study evaluates a wastewater reuse system (MBR+UF/RO) in Jeju using dynamic LCA and techno-economic assessment with hourly data. Nine scenarios combining renewable penetration (0-80%) and operational strategies (WWTP-coupled vs VRE-fol…
Adrienn Veit, Elvira Böcskei
This study examines whether the accounting dimension appears in international literature on accounting treatment of green and sustainable financial instruments. From 1,721 Scopus-indexed articles, 165 relate to accounting, reporting, or dis…
Serhii Petrukha, Nina Petrukha, Roman Miakota +2
This paper analyzes the links between fiscal sustainability, debt policy, and economic modernization under the European Green Deal. It develops an integrated empirical model combining public debt, fiscal sustainability, and circular economy…
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