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 18721–18740 of 36411 papers
M. Adisa, A. Abdullai, Shola Oyedeji +1
This study examines how CSRD adoption shapes sustainability leadership and organizational capabilities among ICT firms in Finland through qualitative document analysis. Drawing on institutional theory, it identifies five interrelated mechan…
S. A. Alavi-Borazjani, Muhammad Noman Shafique, Zeeshan Arshad
This study benchmarks 403 environmental KPIs across 25 major global ports, revealing that while ports have baseline transparency, outcome-oriented and integrative metrics are scarce. Blind spots in climate resilience, environmental finance,…
Dr. Thanakit Ouanhlee
This study examines the relationship between AI integration in compensation systems and human capital accounting disclosure (HCAD) quality among manufacturing organizations in Thailand. It finds that while AI integration is moderate, disclo…
Fira Shafina, M. Haykal, J. Lee
This paper explores the adoption of XBRL in South Korea's capital market, linking it to improved disclosure and sustainability outcomes. Mandatory XBRL filing via the DART system reduces information asymmetry and financing costs. The study …
D. Liang, Zijie Chen, Chuanli Wei
This study proposes a method to detect semantic mismatches between financial statement line-item labels and XBRL taxonomy elements in SEC 10-K filings. Using TF-IDF and BM25 for text similarity scoring combined with industry peer benchmarki…
Yao Zhang, Dan Zhang, Yujie Zhang +1
This study uses evolutionary game theory and system dynamics to model interactions between contractors and regulators in transportation infrastructure. It finds that pure strategies are never stable, mixed strategies are stable only with pu…
Elda Furi Lestari, Ambar Kusumaningsih
This study examines the effect of governance (Bloomberg Governance Score) on firm value (Tobin's Q) with institutional ownership as a moderator, using panel data from 43 consumer cyclical and non-cyclical firms listed on the Indonesia Stock…
Simon Jehnen, Javier Villalba-Díez, Joaquín B. Ordieres Meré
This study proposes FinTextSim, a domain-specific sentence-transformer for extracting predictive latent topics from financial disclosures. Using 10-K filings of S&P 500 companies (2016-2023), BERTopic with FinTextSim yields clearer, more co…
Odai Abdel Rahman Tahat, Sharifah Buniamin
This study examines the relationship between social sustainability and financial performance using a manually constructed Social Performance Index (SPI) from annual disclosures of 49 Jordanian manufacturing firms (2018–2024, 343 firm-year o…
Adrian Lim, Putri Rahayu
This review synthesizes AI applications across financial time-series forecasting, portfolio construction, and firm-level sustainability analysis, with emphasis on AI-driven ESG rating prediction and disclosure signal extraction. It argues f…
Dede Yusuf Maulana, Aditya Bayu Kusuma, Istikomah Istikomah +2
This study analyzes the effect of carbon emission disclosure and environmental performance on the cost of debt for Indonesian coal companies, with profitability as a mediating variable. Findings show carbon disclosure significantly affects …
I. Guzov, Zhuldyz R. Babaeva
This paper examines the theoretical and institutional development of sustainability ratings amid growing regulatory pressure on non-financial reporting. It identifies methodological fragmentation due to diverse criteria, scoring scales, and…
Muhammad Masood Awan, S. Sharif
This paper assesses financial and non-financial risks of cement companies in Pakistan, including ESG compliance and corporate governance. It creates a scoring model to help investors evaluate risk.
Shankari Mohanakrishnan
This study introduces a multi-stage AI model using LightGBM and ensemble learning for borrower risk profiling and loan portfolio optimization, integrating multi-source data including ESG metrics. With SHAP and LIME for explainability, it ac…
J. Nair, C. Gounder, Shilpa Peswani
Using data from Indian banks, this study examines the impact of ESG disclosures on non-performing loan ratios. It finds that aggregate ESG disclosures significantly reduce NPLs, with governance indicators having the strongest effect, while …
Jing Deng, Zhang Yaowu, Jinhang Deng
Using data from Chinese listed home appliance firms (2014-2021), this study empirically examines drivers and consequences of corporate greenwashing. Larger and older firms are more likely to greenwash, while state-owned enterprises are less…
Abhishek Kanoor
This study examines whether the performance effects of board gender diversity are conditioned by director nationality and generational cohort in Saudi Arabia post-Vision 2030. Using a panel of 152 Tadawul-listed firms (2017–2023), it finds …
C. Rahayu, Anni Aryani
This systematic literature review of 60 articles analyzes the relationship between financial and non-financial variables in corporate sustainability. It finds that non-financial factors (green leadership, sustainability accounting, ESG disc…
János Kálmán
This article develops a conceptual framework linking regulatory dimensions (clarity, supervisory consistency, innovation facilitation) with systemic risk transmission channels (market concentration, data/model risk, regulatory arbitrage, gr…
Christie Azour
This paper demonstrates AI's effectiveness in ESG investing. AI processed ESG documents 1,200 times faster than humans, reduced rating divergence by 34%, detected greenwashing with 83% accuracy, identified climate risks 8-14 months earlier,…
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