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 181–200 of 3202 papers
Upriani Upriani, Anwar Anwar, Nurman Nurman +2
Panel regression on 16 Indonesian energy-sector firms (2020–2023) tests whether profitability, leverage, and sustainability disclosure drive firm value. Profitability and leverage show significant positive effects, while sustainability disc…
Syawalya Rahma, Siti Jubaedah
Using 264 firm-year observations of Indonesian listed manufacturing firms (2022–2024), this study regresses ESG disclosure (GRI index) on ownership structure. Block, managerial, and foreign ownership positively affect ESG disclosure, while …
D. Nguyen, Thi Hai Ha Le
Using panel data from large-cap Vietnamese listed firms and dynamic GMM, the study finds ESG disclosure positively associated with firm performance. Audit quality significantly strengthens this link, so firms with higher-quality external as…
Prapassorn Wareesri, Nantana Ngamtampong
A replication package releasing a firm-year panel of 95 listed firms in Thailand and Singapore (2016-2023, 760 firm-years) plus R code reproducing the regression results. It supports analysis of how voluntary versus mandatory ESG disclosure…
Muhammad Ashraf, Dr. Amanullah Khattak
Using survey data from finance, accounting and Shariah-compliance officers plus archival disclosures of Shariah-compliant listed firms, the study tests a value-driven framework linking Islamic accounting practices (AAOIFI compliance, Zakat …
Yin F.
An empirical study examining how the level of ESG disclosure affects corporate carbon performance among listed firms in heavy-pollution industries. It tests whether disclosure quality and quantity actually drive emission reductions, probing…
Jia-Ning Le
This review synthesizes post-2020 literature on how ESG ratings shape capital market pricing efficiency. Strong ESG performance improves efficiency via better information environments, lower price synchronicity and delay, and reduced crash …
Byounguk Keum
Using 2,312 Korean listed non-financial firm-year observations (2020-2024), this study examines how ESG performance affects earnings management. ESG shows no significant link to accrual-based earnings management but is significantly associa…
Alicia Amanda Wikaning Tyas, M. Muslih
Fixed-effects panel analysis of 24 Indonesian-listed energy firms (2021–2024, 96 firm-years) testing ESG disclosure, keyword-based digital-transformation disclosure, and leverage against Tobin's Q. ESG disclosure was negative but non-signif…
Soegiharto
Using a matched sample of 85 Indonesian ESG-assessed listed firms versus 170 non-adopters (2021-2023), panel regressions show ESG adoption raises ROE by 2.76pp and ROA by 1.54pp. Lower ESG risk scores correlate with stronger performance, an…
S. Halid, Siti Aisyah Rosli, N. Zaini +3
Using a balanced panel of 34 Malaysian non-financial listed firms (2015–2024), this study tests whether ESG performance predicts ROA and whether Big Four auditors moderate the link. Under firm-clustered robust fixed effects, the ESG–ROA ass…
Inet Maryana Luhmaningtias, Basuki Basuki
Using 127 firm-year observations from 33 Indonesian energy and mining firms (2021–2024), this study tests whether tax avoidance (CETR) relates to firm value (Tobin's Q) and whether ESG disclosure moderates that link, via a fixed-effects mod…
Rada Nurtri Arlinda, Khoirul Fatah
Examines whether GRI-based sustainability report disclosure (SRDI) affects financial performance (ROA) among Indonesian technology firms listed on IDX, 2022-2024. Uses panel regression and moderated regression analysis to test leverage (DER…
Tryas Chasbiandani, Adam Zakaria, Marselissa Nindito
Using 2022–2024 panel data from Indonesian consumer non-cyclical listed firms, this study tests how sustainability reporting, leverage, profitability and firm size affect firm value (PBV). Sustainability reporting, leverage and profitabilit…
Ni Putu Yesa Idayani, Edy Sujana
This study examines whether Tri Hita Karana-based sustainability report disclosure affects earnings quality at an Indonesian listed firm (2022–2024), using content analysis and Modified Jones discretionary accruals. High cultural-value disc…
Edogbo, Daniel Aduku, Ph.D., Onah, Kelvin Amobi, Ph.D., CNA, Ojeh Augustine, Ph.D., FCA +2
Using panel data from five listed Nigerian non-financial firms (2014-2025), this study tests how sustainability reporting, environmental disclosure, and social disclosure affect firm value. Only environmental disclosure shows a significant …
Muftiyah Aqilah Azwar, Rami Salmeen Mohammed Basallom, Ahmad Haruna Abubakar +1
Using panel data from 20 Malaysian listed energy firms (2022-2024, 60 firm-year observations), this study tests the link between ESG disclosure and firm value, with ROE as a moderator. ESG disclosure shows a positive but insignificant effec…
Jordana Cepeda
A CSR roadmap for Union Supermarket, a family-owned Providence grocer, built on GRI Standards. It diagnoses four pressure points—single-use packaging, unmeasured waste costing $3,773/month, refrigeration and lighting energy demand, and an e…
Koray Yapa, Deniz Sevinç, Aykut Yakar
This study compares reported LSEG environmental scores of BIST Sustainability 25 Index firms (2023–24) against criteria-based rankings built from disclosure- and action-oriented indicators. Using CRISUS for objective weights and MACONT/MARA…
Francesco Eusepi
This paper examines how the choice of probability mapping in ESG questionnaire scoring shapes the resulting structural risk metrics, framed for venture-capital and private-equity due diligence. It grounds the analysis in dynamical-systems t…
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