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 221–240 of 2732 papers
Rhyzka Dinti Pratiwi, Amrie Firmansyah
This study examines the effect of ESG disclosure on firm value and the moderating role of institutional ownership in Indonesian listed banks (2022-2024). Using panel data regression, it finds no significant impact of ESG disclosure on firm …
Ioannis Kalialakis, C. Grose, Antonios Kostas +2
This study examines how board composition, leadership structure, gender representation, and committee architecture signal ESG risk governance in Greek listed firms in the ATHEX ESG Index (2021-2024). Using hand-collected data, it develops a…
(著者不明)
This paper analyzes fragmentation in Russia's retail financial market, hindering private investors from building portfolios combining investment and social attractiveness. Using 2025-2026 data, it notes growth in long-term savings, type-3 i…
Linh Thuy Vu, Phuong Thi Thanh Nguyen, T. Nguyen +1
This study examines the impact of ESG disclosure on firm profitability in Vietnam, focusing on the mediating role of cost of debt. Using panel data and fixed-effects regressions, it finds that social and governance disclosures positively af…
Maulinda Safitri, T. I. R. Hakim, Rahmat Zuhdi +1
This study analyzes the impact of ESG disclosure on firm value and performance, considering the moderating effects of audit quality and audit committee, using panel data from 455 non-financial firms listed on the Indonesia Stock Exchange (2…
(著者不明)
This paper proposes a theoretical framework for integrating ESG principles into corporate marketing strategies, covering the full management cycle from environmental analysis to strategy adjustment. It argues that such integration enhances …
(著者不明)
This study examines the impact of ESG disclosure and enterprise risk management (ERM) on firm value (PBV) for 22 Indonesian energy companies (2021-2025). Both ESG disclosure and ERM positively affect firm value, and firm size moderates the …
Paola Paoloni, Antonietta Cosentino, Silvia Ievolella
This paper examines how European sustainability reporting intersects with assurance in the social pillar, focusing on Diversity and Inclusion (D&I) disclosure in Italian O-SII banks. Analyzing 2024 reports during the CSRD/NFRD transition, i…
Khaled Salmen Aljaaidi
This study examines the association between sustainability governance mechanisms and reported carbon emissions among Saudi listed firms using panel data from 2014-2021. External assurance and a composite governance score are positively asso…
Ebubechukwu Udo Ngwobia
This study examines sustainability reporting practices among SMEs in Nigeria, focusing on drivers, trends, challenges, impacts, and prospects. Drawing on stakeholder and legitimacy theories, it finds that limited awareness, regulatory gaps,…
Shelpiani Dewi, Anissa Yuniar Larasati
This study examines the impact of sustainability report disclosure and institutional ownership on firm value (Tobin's Q) for 28 Indonesian mining firms from 2021-2024, with profitability as a moderator. Results show sustainability disclosur…
Khofi Fatul Auliah, Iwan Fakhruddin, Ani Kusbandiyah +1
This study examines the impact of ESG and CSR disclosure on firm value in 14 Indonesian Islamic commercial banks (2020-2024), with corporate governance as a moderator. Panel regression shows CSR positively affects firm value, while ESG and …
Fawad Abbasi Abbasi
Using panel data from 70 Italian firms (2014-2023), this study examines how ESG disclosure pillars relate to firm leverage. Environmental and governance disclosures show significant positive associations with leverage, while social disclosu…
Nareswari Putri Sestina, Dina Hidayat
This study analyzes the impact of ESG disclosure and green innovation on firm value, using financial flexibility as a moderator, for 60 Indonesian energy companies (2022-2024). Panel regression shows no significant direct effects, and finan…
Meiwen Bu, Mingyang Sun
This paper explores how sustainability assurance can go beyond compliance to create value under resource constraints. It analyzes the link between assurance quality and resource efficiency, arguing for strategic assurance as a driver of cor…
Xiaoxi Сhen, Saira Kharuddin, Jalila Johari
Using panel data of Chinese A-share listed firms (2018-2022, 3,094 firm-years), this study finds that higher ESG performance reduces discretionary accruals, curbing earnings management, while growth opportunities increase it. Innovation cap…
Hanaa Hussein Ali
This study analyzes the impact of ESG scores on financial risk (Altman's Z-score) for 17 non-financial firms in Egypt's S&P EGX/ESG index using FD-GMM, FOD-GMM, and Sys-GMM. The FOD-GMM model proved most effective for small samples, showing…
Ervina Vania Wijaya, L. Tjun
This study analyzes the impact of ESG performance on financial performance using panel data from 46 banks across five ASEAN countries (2021-2024). Results show a positive and significant effect of ESG disclosure on profitability, suggesting…
Sina Belkhiria, Imen Bouchmel, Azhaar Lajmi +1
Using survey data from 55 Tunisian firms, this study constructs a PCA-based composite ESG index aligned with the Tunis Stock Exchange framework and analyzes firm-level determinants of ESG engagement. Governance and social practices are rela…
Clara Octavia Sitorus, Wahdan Arum Inawati
This study analyzes the effect of ESG disclosure and political connections on firm value using panel regression on 29 Indonesian non-financial firms (2019-2023). ESG disclosure and political connections jointly affect firm value, but only e…
Browse by Topic