The determinants of corporate social responsibility disclosure: Evidence from China
Wang J.
This study analyzes determinants of CSR disclosure in Chinese firms, contributing to understanding of ESG reporting practices in emerging markets.
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 2221–2240 of 3216 papers
Wang J.
This study analyzes determinants of CSR disclosure in Chinese firms, contributing to understanding of ESG reporting practices in emerging markets.
Li D.
This study empirically examines the existence of an ESG premium in the U.S. corporate bond market using propensity score matching. It analyzes whether bonds issued by firms with high ESG ratings exhibit lower yields, revealing how investor …
Zahid R.M.A.
This paper examines the moderating effect of audit quality on the relationship between ESG performance and capital financing dynamics in China. It suggests that higher audit quality strengthens the positive impact of ESG on financing outcom…
Lui T.K.
This study compares corporate social responsibility disclosures (CSRDs) between conventional and Islamic banks in Malaysia, highlighting differences in reporting practices and offering insights for the banking industry.
Rauf F.
This paper empirically examines how R&D investment and CSR disclosure affect green innovation performance in Chinese firms. It finds that high-quality CSR disclosure strengthens the positive effect of R&D on green innovation.
Mariska Putri Tarigan, Fitrini Mansur, Muhammad Gowon
This study examines the impact of ESG disclosure, environmental performance, and environmental costs on net profit margin (NPM) for energy sector firms in Indonesia. Findings show that ESG disclosure and environmental performance do not aff…
Cao T.
This study analyzes how information asymmetry influences the relationship between CSR and stock price crash risk, suggesting that CSR disclosure may mitigate asymmetry and reduce crash risk.
Abdullah Y.
This literature review compares determinants of Corporate Social Responsibility Disclosure (CSRD) in Asian and non-Asian countries. It finds that factors such as firm size, industry, and institutional environment influence disclosure levels…
Suttipun M.
This study empirically examines the relationship between ESG disclosures and market reactions (e.g., stock price, trading volume) for the top 50 listed companies in Thailand. It finds that higher-quality ESG disclosures tend to elicit posit…
Angela T.
This empirical study examines how ESG disclosure and media exposure affect profitability and firm value in Indonesian firms. Results suggest ESG disclosure positively influences firm value, while media exposure has limited impact. Highlight…
Sadou A.
This empirical study examines CSR disclosure practices of large companies in Malaysia, revealing the extent and characteristics of disclosures, and analyzing differences by firm size and industry.
Hadisurya J.
This study analyzes the impact of ESG scores and gender diversity on firm performance, suggesting that higher ESG ratings correlate with better financial outcomes.
Dwekat A.
This paper maps the most critical drivers in the board academic literature regarding corporate governance and corporate social responsibility. It identifies key factors such as board diversity and independence that influence CSR performance…
Alshurafat H.
This paper examines whether different dimensions of CSR disclosure have different economic consequences on profitability using multiple approaches. Findings suggest that the impact varies across disclosure dimensions.
Siddiqui F.
This paper examines how corporate governance and reputation moderate the relationship between CSR disclosure and firm performance. It tests hypotheses that strong governance and high reputation enhance the positive effects of CSR disclosure…
Nisa Tazkia di Kusuma, Chavis Ketkaew
This study explores the role of dynamic capabilities in enhancing digital ESG reporting performance. It identifies heterogeneous pathways for capability-advanced and capability-constrained firms, highlighting the importance of digital techn…
Alfian Misran, Dinda Aulia Nazwa, Fira Nafwa Shafitri +1
This study examines whether ESG performance and firm characteristics affect audit quality in Indonesian plantation firms (2022-2024). Results show firm size increases audit fees and Big4 auditor selection, leverage decreases them, but ESG s…
Esa Nur Oktafianis, Imam Hidayat
This study examines the impact of green accounting, sustainability reporting, and ESG on firm value, with stakeholder pressure as a moderator, using panel data from 28 Indonesian energy companies (2022-2024). Green accounting positively aff…
H. Pham, H. Tran
This study examines how home-country institutions shape the financial value of ESG disclosure for multinational enterprises. Using panel data from 826 MNEs across 28 countries, it finds that ESG disclosure is negatively associated with fina…
G. Giguashvili
This paper analyzes the role and development of CSR in Georgian businesses, finding that environmental protection, education support, employee well-being, and community project funding are key areas. Challenges include low awareness, limite…
Browse by Topic