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 201–220 of 3202 papers
Anugrah Jilan Alifvio Alifvio
A conceptual study synthesizing 15 papers (2022-2026) via a Six W framework to examine how sustainability reporting (SR) quality affects employee welfare and corporate reputation. High-quality SR—transparent ESG disclosure, material informa…
Ana Rita Domingues, Rebecca Levy Orelli, Pasquale Ruggiero
A longitudinal case study of an Italian pioneer municipality's voluntary adoption of sustainability accounting and reporting (SAR). The authors show that, absent explicit public policy, SAR builds a collective memory aligning employees' wor…
Ayşe Yavuz
Using 2024 annual, integrated and sustainability reports of eight Turkish banks, the study compares seven disclosed ESG and sustainable HRM indicators including Scope 1/2 emissions per employee, renewable electricity, gender ratios, trainin…
Abdul Razak Abdulai, Ibrahim Nandom Yakubu, Richard Kwadzo Doe-Dartey
An empirical study examining how external audit quality and corporate governance shape the credibility of ESG disclosure among listed firms in Sub-Saharan Africa. It tests whether stronger governance and audit quality moderate disclosure cr…
Pham Thanh Hương, Ngoc Hoang Thi Bich
This study examines how ESG disclosure affects financial performance in 46 Vietnamese listed pharmaceutical firms from 2015–2024, scoring annual reports via content analysis against a 22-criteria industry-specific framework. Composite ESG a…
Ajeng Tita Nawangsari Ajeng Tita Nawangsari, Bima Rafly Fachrezzi
Panel study of 32 Indonesian energy firms (128 firm-years, 2020–2023) linking capital structure to GRI-based ESG disclosure. Equity ratio is positively associated with aggregate and environmental disclosure but negatively with social and go…
Haruna Daddau, Saifullahi Abdullahi Mazadu, Sufiyanu Usman
Analyzing 55 non-financial firms listed on the Nigerian Exchange (2014–2025), this study finds board gender diversity and CSR/sustainability committees significantly improve ESG disclosures, while board composition has a positive but insign…
Kwangtae Kim
Using 3,764 firm-year observations of 754 Korean listed firms, this study tests whether annual report corrections predict subsequent KCGS governance rating downgrades. Correcting firms are about 4.0 percentage points more likely to be downg…
Robert Njagi Gathaiya, Joseph Macheru, Cliff Oirere Osoro
Using a purposive sample of 15 of 93 listed EAC firms disclosing ESG information (2018–2024), this study regresses firm value on ESG reporting. It finds a statistically significant positive effect of ESG reporting on firm value, and recomme…
Al Faraj M.
An empirical Kuwaiti study examining how corporate culture and stakeholder type shape the level and content of CSR disclosure (CSRD). It frames disclosure drivers through organizational culture and stakeholder relationships, offering insigh…
Fatmir Redenica
A single-firm case study of Motor Oil (Hellas) Group (2019–2025) examining links between ESG ratings and financial performance. Revenue and net profit recovered by 2022 after a 2020 downturn, with ROA and ROE peaking at 13.44% and 45.24%. R…
Fransiskus Eduardus Daromes, Robert Jao, Bryan Ichiro Synarso
Using 176 firm-year observations of Indonesian non-financial listed firms (2019–2023) from Refinitiv, this study tests how ESG scores moderate the link between financial performance and firm value. Financial performance significantly raises…
Vita Jagrič, D. Oreški, P. Tominc +1
Surveying 114 medium and large non-financial firms in Slovenia and Croatia, this study uses PLS-SEM to test whether three ESG risk-governance dimensions relate to perceived ESG outcomes. All three are positively associated, jointly explaini…
Rauzhatul Husna, Islahuddin, Mulia Saputra
Using 180 firm-year observations from 45 Indonesian non-cyclical consumer firms (2021–2024), this study tests how managerial ownership and ESG disclosure affect firm value, with audit quality as a moderator. Both managerial ownership and ES…
Saeid Homayoun, Zabihollah Rezaee, Z. Szántó
Using 12,295 firm-year observations (2003–2019), including 3,952 sustainability reports and 1,056 assured reports, the study examines links among environmental/social performance, governance, reporting, assurance, and ESG controversy scores…
Fithri Suciati, Tri Widyastuti, Harnovinsah Harnovinsah +1
Using PLS-SEM on 19 Indonesian manufacturing firms (95 firm-year observations, 2020–2024), this study examines how financial resources and corporate governance affect corporate sustainability performance (CSP), with financial performance (F…
S. K, I. R, Dhanu Shree M +1
Survey of 121 retail investors examining preferred sustainable finance strategies—divestment, engagement, or both. Engagement is the most preferred approach for pushing firms toward environmental compliance. Education and years of market ex…
Ajeng Mustika Rana, Sofia Prima Dewi
Panel regression on Indonesian listed firms (2021–2024) tests whether LSEG/Refinitiv ESG scores affect tax avoidance proxied by effective tax rate, controlling for leverage, ROA and size. ESG score is positively associated with tax avoidanc…
ธันย์ชนก อุสาหะ
Using 2019–2024 panel data on SET-listed Thai energy firms and a Random Effects model, the study tests ESG scores and crude oil prices against stock value (Tobin's Q, P/BV) and returns. Aggregate ESG negatively affects P/BV and capital gain…
Revina Selvia, Irwan Trinugroho
Using 670 firm-year observations from 67 Indonesian listed firms (2015–2024), this study tests whether GRI-based ESG disclosure relates to Tobin's Q and whether female board representation moderates it. ESG disclosure shows no significant a…
Browse by Topic