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 3028 papers
Malik N.
An empirical study examining how ESG disclosure affects firm leverage, and how financial reporting quality and financial constraints moderate this relationship. It suggests better disclosure may improve borrowing conditions and cost of capi…
Umar U.H.
An empirical study re-examining how corporate governance mechanisms (board structure, ownership) affect ESG disclosure levels among Saudi Arabian firms. It analyzes disclosure drivers in an emerging, oil-dependent market, suggesting stronge…
(著者不明)
Challenging the 'black box' treatment of corporate sustainability, this study tests an integrated model of financial slack, governance architecture, and ownership on 383 European listed firms (2015-2023) using dynamic panel System GMM. It f…
(著者不明)
Using a hand-built ESG framework on 27 listed Vietnamese banks (2015–2023, 243 bank-year observations), this study decomposes ESG into E, S, and G pillars and tests their effects on ROA, ROE, and NIM via FGLS. Environmental scores significa…
(著者不明)
Using panel data from 19 IDX ESG Leaders firms (95 firm-years, 2020–2024), this study examines how sustainability disclosure and dividend policy affect financial stability. Sustainability disclosure shows a significant positive effect, whil…
(著者不明)
Using panel regression on 23 Nigerian listed insurers (2012–2023), this study examines ESG disclosure effects on ROA and market value per share. Environmental disclosure is positively but insignificantly related to ROA and negatively to MVS…
(著者不明)
Using Chinese A-share healthcare firms (2015-2023), this study shows COVID-19 raised accounts payable turnover days by 8.7 and new-debt spreads by 56.7bp. Strong pre-crisis social performance reduced trade-credit extension, and high governa…
(著者不明)
Using a 2021–2024 panel of 48 listed non-financial firms in Indonesia and Singapore, this study tests whether ESG performance predicts ROE and whether firm size moderates the link. Fixed-effects models yield robust null results for ESG, siz…
(著者不明)
Using 30 global automakers, this study empirically tests the correlation between annual revenue and MSCI ESG ratings. The full-sample Pearson coefficient is -0.1340, a weak negative correlation, with AAA-rated firms showing the smallest ave…
(著者不明)
A scoping review with bibliometric and content analysis of 59 peer-reviewed articles (2014–2026) maps the evolution of non-financial reporting in nonprofit organizations. Research has shifted from voluntary disclosure and transparency towar…
(著者不明)
ESG-CFP research yields conflicting results despite 2,000+ papers. This review argues the issue is poor ESG measurement quality, not weak theory, noting pairwise correlations among six major rating providers average only 0.54. It shows grea…
(著者不明)
This paper compares Dongpeng Holdings (high board gender diversity) and Zhongji Changshou Science (low diversity) using ESG reports and annual reports from 2019-2023. It concludes that gender diversity improves non-financial disclosure qual…
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This systematic review (PRISMA 2020, WATASE) compares how sustainability reporting (SR) shapes stakeholder perceptions in Indonesia's conventional vs. Sharia banks. Conventional banks frame SR around ESG compliance, risk management, and inv…
(著者不明)
Based on 12 interviews at a South African FMCG manufacturer serving low-income consumers, ESG adoption is continuity-led rather than demand-led: environmental investment protects production during outages, reduces climate disruption, and lo…
(著者不明)
Using 60 firm-year observations of Indonesian basic materials firms (2022-2024), this study tests whether ESG disclosure affects firm value and whether external assurance moderates this link via panel regression and MRA. Environmental, soci…
(著者不明)
A structured integrative review of 53 studies on Islamic banking disclosure, synthesizing governance, regulation, measurement, and emerging reporting issues. It finds dual accountability to investors, depositors, Shariah boards, and society…
(著者不明)
Using panel data from 110 Thai-listed firms (2021-2024, 440 firm-years), this study examines how carbon emissions relate to market reaction and whether ESG performance mediates this link. Carbon emissions are negatively associated with mark…
(著者不明)
This conceptual paper explores synergies between Kautilya's Arthashastra and modern ESG finance. It maps the ancient text's governance, welfare, and resource-management prescriptions onto ESG's three pillars, arguing the Arthashastra consti…
(著者不明)
Using panel regression on 70 Indonesian financial firms (2022–2024), this study tests how green intellectual disclosure, cash holding, and foreign ownership affect financial performance, with corporate governance as a moderator. Green discl…
(著者不明)
Using SEM-PLS on 432 executives in construction, infrastructure, and energy firms, this study tests how project finance audits, project quality management, and ESG practices affect corporate sustainability. All three factors show positive, …
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