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 1661–1680 of 3113 papers
Šneideraitienė, Lina, Lazdiņa, Ingūna
This study develops a structured double materiality factor framework for the circular economy and international goods trade, particularly fintech-enabled supply chains. Using a mixed-methods approach including literature analysis, empirical…
Michael Oppong
This study examines how the maturation of ESG disclosure practices across 20 African capital markets narrows the gap between reported and verified sustainability outcomes. It finds that as disclosure frameworks evolve, the reliability of re…
Fikunawa B, MISHI S
This paper examines the impact of financial development and institutional quality on environmental degradation in Namibia from 1990 to 2023 using ARDL. It finds that institutional quality exacerbates degradation through a scale effect, whil…
Chinonso Victor Anidiobi, Chinonyerem Kindness Madu, Chikaodili Glory Napoleon
This paper critically analyzes the current state of ESG integration in Nigeria's financial sector, identifying five key barriers: weak policy frameworks, prohibitive costs, short-term profit orientation, lack of awareness, and data deficien…
Ashish Adholiya
This paper examines the impact of regulatory pressure on ESG disclosure quality and its link to circular economy transition in India's carbon-intensive industries. It suggests that stronger regulation improves disclosure transparency and ma…
Maurizio Pompella, Lorenzo Costantino
This paper examines whether improvements in environmental performance within ESG frameworks translate into revenue growth for multinational firms. Using multi-stage modeling (dynamic framework, PCA, DEA efficiency benchmarking) on 16 firms …
Nguyen P.
This paper argues that trust acts as a catalyst in the virtuous cycle between ESG disclosure and corporate performance. It posits that trust enhances disclosure quality and investor response, leading to improved performance outcomes.
Geetanjali
This paper discusses the importance of energy security and ESG integration in Indian capital markets, offering recommendations for building sustainable capital markets. It analyzes how integrating energy sector considerations with ESG facto…
Jennifer O'Hare
This article argues that the SEC's upcoming ESG disclosure rules overlook the governance ('G') component. It contends that disclosing environmental and social risks alone is insufficient; shareholders also need governance information to ass…
N. Ovsiuk, A. V. Ivanova
This paper examines sustainability accounting and reporting practices in Ukrainian business management, highlighting challenges in integrating non-financial reporting. Through case studies of two postal/delivery companies (Ukrposhta and Nov…
Bijin Philip, Lakshmi Shetty
This paper examines how the quality of ESG disclosure, particularly the absence of greenwashing, affects investment decisions of Millennial and Gen-Z investors. It suggests that disclosure credibility directly influences younger investors' …
Rinny Meidiyustiani, I. Lestari
This study examines the effect of ESG disclosure on financial performance of consumer non-cyclicals firms in Indonesia. Using PLS-SEM, it finds that ESG disclosure positively affects financial performance, while firm size positively affects…
Talitha Rahmi Ardiyanti, Bambang Sugeng, Nurika Restuningdiah
This study empirically analyzes the impact of ESG disclosure on corporate investment efficiency using data from Indonesian manufacturing companies. The findings show that ESG disclosure improves investment efficiency, clarifying the transmi…
Ita Lestari, Risa Nurdzanah
This study analyzes the effect of board of commissioners' tenure on firm value with sustainability reporting disclosure as mediator, using 26 Indonesian manufacturing companies from 2020-2024. Path analysis shows board tenure has no signifi…
Rijal Habibulloh
This study analyzes the impact of sustainability report disclosure on firm value and the mediating role of corporate reputation, using data from Indonesian ESG leader companies. The panel data path analysis reveals that neither overall nor …
A. A. Batkunde, Erik Piterson Radjawane
This interpretive study explores ESG reporting practices in the public sector through values, ethics, and accountability. Using qualitative analysis of literature, sustainability reports, and policy documents, it finds ESG reporting serves …
Mihaela Zlateska, Ana M. Lazarevska, Марјан Николовски +1
This paper examines IoT-enabled ESG environmental reporting under CSRD, aligning with ESRS environmental indicators and analyzing cost implications. It discusses the efficiency gains from IoT data collection versus implementation costs.
Yuqing Xiao, Antonio Somoza López
This study analyzes the EU's NFRD impact on ESG performance using 19,036 observations (2010-2022) and a time-varying difference-in-differences method. Findings: NFRD improves overall ESG but environmental impact is limited; ESG gains are sm…
Shodiyeva Malika Shermatovna, Abdullayev Xurshidjon Nazrullayevich
This study analyzes the impact of ESG disclosure quality on corporate financial performance under IFRS S1/S2, using panel data of 2,847 firm-years across 24 jurisdictions from 2018-2024. Fixed-effects regressions show significant positive a…
Min‐Jae Lee, Taewoo Roh, Byung Il Park
This paper examines how peer comparison among MNE subsidiaries drives decarbonization strategies and how headquarters control moderates the link between those strategies and sustainable international business (SIB). Using survey data from 1…
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