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 3028 papers
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SEM analysis of 367 respondents across 33 Egyptian manufacturing firms. ESG strategies boost corporate reputation and innovation capability but do not directly affect sustainable management performance (SMP); effects are indirect via reputa…
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Using a fixed-effects panel model on five Indonesian listed banks (2018-2024), this study tests whether independent commissioners, audit committees, and CSR (a proxy for sustainable finance) affect ROE. Individually none are significant, bu…
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Using 64 non-financial Saudi listed firms (2020–2024), this study examines how ESG performance and digital transformation jointly affect firm value. Both ESG and digital transformation are positively associated with firm value, and their po…
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A bibliometric analysis of 321 Scopus-indexed articles (2005–2026) maps research linking green accounting, sustainability reporting, and ESG performance. Output surged after 2017 and especially 2021, with sustainability reporting and accoun…
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This study examines how ESG disclosure affects investment decisions among technology firms on the Indonesia Stock Exchange (2021–2024), and whether independent commissioners moderate this relationship. ESG disclosure shows a negative signif…
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Using panel data from 20 Jakarta Islamic Index firms (2021–2024), this study tests how green sukuk, green disclosure, and ESG performance affect financial performance. Green sukuk shows a negative effect, while green disclosure and ESG have…
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Using 124 firm-year observations from 31 Indonesian financial companies, this study finds that board size influences ESG disclosure. Effective audit committee oversight moderates this relationship, encouraging more extensive and higher-qual…
Maylia Pramono Sari, Noor Ismawati Jaafar, Ani Fitriani
Using legitimacy theory, this study examines the reciprocal relationship between sustainability reporting (SR) and sustainability performance (SP) across 138 Indonesian universities in the UI Green Metric 2023. Simple linear regression show…
Emmanuel Narh Numo, John Kwaku Amoh, Lexis Alexander Tetteh +1
Using a balanced panel of 35 listed oil, gas and mining firms across seven Sub-Saharan African countries (2012–2023) and System GMM estimation, this study finds that E, S and G reporting are positively associated with firm value and profita…
Ellili N.O.D.
An empirical study examining how ESG disclosure levels and ownership structure affect firms' cost of capital in the UAE. It tests whether stronger disclosure lowers financing costs and how ownership types (state, family, institutional) mode…
Nawaiseh M.E.
An empirical study examining how firm size and financial performance shape CSR disclosure, specifically employee- and environment-related dimensions. It likely tests whether larger, more profitable firms disclose more, contributing to the l…
Nguyen L.T.M.
An empirical study of S&P 500 firms examining which board profiles—composition, diversity, independence, expertise—drive stronger ESG disclosure. It links corporate governance structure to the quality and extent of ESG reporting, offering e…
Wang L.
An empirical study examining whether firms' ESG disclosure is driven more by industry peers or geographic peers, and how such peer effects translate into economic consequences such as firm value or cost of capital. It disentangles the diffu…
T. Zubekhina, L. Matviichuk, Yuliia Sheiko +2
This study introduces the ESG Balance Index (EBI), a novel measure of proportionality across the three ESG pillars based on normalized Euclidean distance from the disclosure simplex centroid. Using ESRS-coded content analysis of 300 firm-ye…
Miranda Nanti, Dheo Rimbano, Dian Wulan Sari
Using panel regression on 7 Indonesian state-owned enterprises listed on the IDX, this study examines how sustainability report disclosure (economic, social, environmental) affects earnings management, with profitability (ROA) as a moderato…
Bamidele Egbita Adejo, Audu Friday
This study examines how sustainability reporting affects firm value among 16 quoted Nigerian consumer goods firms (2015-2025). Environmental and social reporting show significant negative effects on share price, while governance reporting h…
Ratih Monalisa Candra, Ira Setiawati, Liyandri Rasbina Tarigan
Panel study of 13 SRI-KEHATI index firms (65 observations, 2021-2025) testing ESG disclosure, leverage, and firm size on Tobin's Q. ESG disclosure and firm size show significant negative effects; leverage is negative but insignificant. Sugg…
Sherryl Graciella Pangemanan, Joy E. Tulung, Sjendry Loindong
Using panel regression on 10 Indonesian listed banks (30 observations, 2023–2025), this study tests whether ESG disclosure affects firm value (Tobin's Q) and whether firm size moderates this relationship. ESG disclosure has a positive signi…
Xue Tanm, Yuchang Zeng, Huaide Liu +1
This study examines how Chinese multinational enterprises under U.S. trade sanctions strategically deploy ESG disclosure. It frames disclosure as a political-economic instrument shaped by geopolitical and market-access pressures rather than…
Rinaldi Anggoro Ekasaputra, Fitri Purwiyanto, Dian Kurniawati +1
Using panel data regression on 39 LQ45-listed Indonesian firms (2022-2024), this study tests whether ESG disclosure (GRI-based) and political connections affect firm value (Tobin's Q). Neither ESG disclosure nor political connections showed…
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