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 2161–2180 of 3517 papers
Sanusi Ariyanto, Azwirman Azwirman, Hamsal Hamsal
This study, surveying 151 respondents from 37 Indonesian companies, finds that GRI adoption, green accounting, and green audit positively impact ESG reporting quality. Environmental unconsciousness moderates these relationships. An integrat…
Dang Thi Thuy Giang
This paper systematically reviews literature on sustainable finance in Vietnamese listed companies, covering ESG disclosure, green finance, environmental accounting, and corporate governance. It finds fragmented research and identifies gaps…
Ghaida Aulia Purwantika, Hendi Rohendi, Mochammad Edman Syarief
This paper examines the impact of ESG dimensions on stock return volatility for Sharia-compliant manufacturing firms in Indonesia (2018-2024). Using panel data regression, it finds that the Environmental dimension significantly reduces vola…
Nilmawati Nilmawati, Gabriel Reinhard Sitindaon, S. Suprapti
This empirical study analyzes the relationship between ESG disclosure and firm value (Tobin's Q and cost of capital) for energy companies listed on the Indonesia Stock Exchange from 2021-2023. Using GRI standards-based disclosures for 21 fi…
Marcelline Salome Gomes, Somnath Chakraborty, Simran Duley, Chandrani Banerjee
This paper systematically reviews ESG practices in Indian firms, identifying key themes such as environmental sustainability, social responsibility, governance frameworks, disclosure standards, regulatory influences, and firm performance. I…
Reda Roudatul Janah, Retno Dyah Pekerti, D. Riswandi
This study examines the impact of ESG disclosure components and funding decisions on financial performance of 25 energy companies listed on the Indonesia Stock Exchange from 2022-2024 using multiple linear regression. Findings show environm…
Daffa Amaansyah Samosir, A. Parinduri
This study examines the impact of economic, social, and environmental disclosures in GRI-based sustainability reports on the financial performance (ROA, ROE) of listed banks from 2022-2024. Economic disclosure has a significant positive eff…
Muhammad Kelvin Andika, Pigo Nauli
This study analyzes the effect of ESG disclosure on firm value with exports as a moderator for Indonesian energy sector companies (2020-2024). Using GRI standards and regression analysis, it finds that ESG disclosure positively affects firm…
M. Aluchna, Monika Łada
This paper argues that understanding sustainability reporting practices requires considering economic and social factors such as reporting costs, proprietary costs, and conflicting institutional pressures. Based on a critical literature rev…
Heriyanni Mashithoh, I. R. D. Pangestuti, Harjum Muharram
This study investigates the impact of financial health (LDR and DER) on bank market value (Tobin's Q) and the mediating role of ESG disclosure using data from 102 developing Asian banks (2009-2023). Results show that LDR positively affects …
Anugrah Rizky Putra, Yuliati Yuliati
Using panel data from 25 Indonesian energy companies (2022–2025), this study finds that ESG disclosure significantly reduces the cost of debt, but high audit quality weakens this effect. Leverage shows no significant impact. The findings hi…
Damul Mikat Bulus, Lukman Jimoh Rahim, Folorunsho Florence +2
This study examines the impact of GRI4-based sustainability reporting on financial performance (ROA, ROE, EPS) using data from Dangote Cement Plc in Nigeria. Regression results show positive effects, with social disclosure having the strong…
M. Taufik, Muhammad Rijal, Alim Rahmat
This narrative review examines Bitcoin's environmental footprint from a financial management perspective, highlighting its annual energy use of 130-175 TWh and over 90 MtCO2 emissions. It emphasizes how ESG risks, disclosure regulations, an…
Xinze Qian, Haizhi Wang, Yiqiao Xu +1
This study investigates whether green innovation (GI) enhances stock liquidity by mitigating information asymmetry, using a panel of 4,752 U.S. listed firms from 2010 to 2024. GI is associated with significantly higher liquidity, especially…
Suwandi Ng
This literature review (2000-2024) examines how green accounting practices—including environmental cost accounting, carbon accounting, sustainability reporting, and ESG disclosure—affect corporate financial sustainability. Findings show tha…
Hussain Muhammad, Muhammad Farooq
This study examines whether climate governance buffers firm performance from ESG controversies. Using US-listed nonfinancial firms, dynamic regression models show that ESG controversies negatively affect performance, while climate governanc…
Prof. Dr. Hayam Wahba, R. Abourayia
This study analyzes the impact of climate change factors on ESG performance in Egypt. It examines how climate risk is reflected in corporate sustainability assessments.
Mohamed Hegazy, Diego Prior, Mahmoud Zarea
This meta-analysis of 66 studies (140 effect sizes, 2010-2024) examines how board characteristics influence corporate carbon emission disclosure. Environmental committees and gender diversity emerge as the strongest predictors, followed by …
Sad Abu Alim, Marwan Mansour
This study examines how internal board governance influences carbon emission disclosure (CED) in ASEAN firms. Using panel data from 175 listed firms across six ASEAN countries (2014–2021), the authors develop a composite Board Effectiveness…
Anindia Vegi Aurora, Imas Kismanah
This study analyzes the effect of green accounting, green intellectual capital, carbon emission disclosure, and tax risk on firm value for manufacturing firms listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. Using panel data …
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