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 1–20 of 169 papers
Fitri Hikmawati, Dian Saputra
Using 120 firm-year observations from 40 energy and basic materials firms on the Indonesia Stock Exchange (2022–2024), this study tests how media visibility, sustainability assurance, and environmental governance affect greenwashing. It int…
Sulhendri Sulhendri, Alex Johanes Simamora, Hartutik Hartutik +1
This study examines the link between greenwashing and ESG report readability among Indonesian ESG-index firms. Greenwashing is positively associated with readability, suggesting firms use simple, persuasive narratives for impression managem…
Hyoung Ju Song, Li Ding, Markéta Kubíčková
Using panel data on U.S. publicly traded hospitality firms, this study examines how financial health and corporate governance relate to the ESG disclosure-performance gap (a proxy for greenwashing intensity). Financially healthy firms show …
Jia-Tian Nong
Using panel data from 777 Chinese listed acquirers (1,689 firm-year observations, 2009-2022), this study examines how acquirers' ESG performance affects long-term M&A outcomes and whether greenwashing mediates this relationship. ESG perform…
Putri Sukmawati, Deni Darmawati
Using 220 firm-year observations from 55 Indonesian basic-materials firms (2022–2025), this study examines how tax ratio, profit margin, capital structure, and SOE ownership affect greenwashing, with ESG report assurance as a moderator. Pro…
Liang Y.
This study examines how greenwashing affects financial performance in public health firms, framing the effect through the erosion of organizational legitimacy. It suggests that gaps between ESG disclosure and actual practice feed back into …
Liu H.
This study examines how bank-firm relationships shape corporate ESG greenwashing. It suggests banks' monitoring role can influence the credibility and quality of ESG disclosure, probing whether lender engagement curbs greenwashing.
Das P.
A framework-based review of corporate greenwashing organized around economic, governance, and market outcomes. It synthesizes existing research on how misleading environmental claims affect investor judgment and market valuation, offering a…
Sun Z.
An empirical study examining whether staggering CEO and CFO tenures curbs corporate ESG greenwashing, shifting focus from board-level governance to executive-pair dynamics. It probes how internal monitoring between top executives affects th…
Mahomed Z.
This paper examines greenwashing in global green bonds and sukuk, analyzing the structural incentives that let issuers raise capital without delivering genuine environmental benefit. It argues that weak certification and labeling regimes ac…
de Grefte J.
A conceptual study on how contested values, metrics, and causal claims in sustainable finance and biodiversity enable greenwashing. It distinguishes information distortion, omission, and pollution as distinct mechanisms degrading disclosure…
Pan H.
An empirical study examining how China's specialized environmental courts affect corporate greenwashing. It analyzes whether stronger judicial environmental enforcement changes firms' misleading environmental claims and disclosure quality. …
Aida Ardini, Usman Manor
This study argues that ESG disclosure expansion has outpaced verification, supervision, and legal accountability mechanisms, heightening greenwashing and investor-harm risks. Analyzing global climate-finance regulation and Indonesia's OJK f…
(著者不明)
This paper analyzes India's environmental tax incentives and their vulnerability to greenwashing due to vague definitions and lack of verification. It examines legal frameworks like GAAR and proposes using BRSR as an external verification m…
Khurana M.
This paper compares greenwashing regulations in green bond markets in India and South Korea, examining differences in regulatory frameworks and offering insights for investor protection and market credibility.
Yanan Tang, Yong Qi, Tingting Bai
Using China's Green Finance pilot zones as a quasi-natural experiment, this study finds that the policy improves ESG ratings but also intensifies greenwashing, revealing a 'policy-induced decoupling.' Difference-in-differences on listed fir…
Muhammad Mohsin
This study uses Monte Carlo simulation to analyze how bank ESG greenwashing (disclosure-performance gaps) affects financial stability. It finds that greenwashing can be privately attractive under weak supervision but becomes costly with scr…
(著者不明)
This paper provides a data-driven assessment of greenwashing in green bonds issued by big tech companies. It examines the gap between issuers' claims and actual environmental impact, offering insights for improving the credibility of the gr…
O.S. Fedorova
This paper analyzes how the role of narrative in sustainability reporting transforms under the CSRD and ESRS, shifting from auxiliary description to strategic analysis and impression management. It highlights risks of greenwashing and syste…
Hao X.
This paper uses evolutionary game theory to analyze the mechanisms behind greenwashing in ESG disclosure. It examines how regulatory stringency and audit intensity influence corporate strategies, identifying conditions for effective policy …
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