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 2461–2480 of 3061 papers
Anh‐Tuan Doan, Vu-Hao Doan
Using cross-country bank data, this paper examines whether ESG disclosure reduces income smoothing. Findings indicate that stronger ESG disclosure is associated with lower income smoothing, suggesting enhanced transparency and reduced earni…
Kate M Grey
This paper proposes NS-ESG, the first composite sustainability reporting standard for digitally-native network states. It addresses five structural gaps in existing ESG frameworks (legal-form, cross-jurisdictional, protocol emissions alloca…
Nguyen Minh Hieu, Luong Dac Duc, Nguyen Tra Giang +2
This study empirically examines the impact of ESG disclosure on the financial performance (ROA, ROE) of commercial banks in the ASEAN+3 region from 2015 to 2024. Using a self-constructed ESG disclosure index based on GRI standards and Bayes…
Desti Faradila, M. Sidik, Sri Astuti
This study analyzes the impact of ESG disclosure and firm size on the performance (Tobin's Q) of 24 energy sector companies listed on the Indonesia Stock Exchange from 2021 to 2024. Using panel data regression, it finds that social disclosu…
Ngoc Pham Thi Bich, Trong Vu Quang, Giang Nguyen Minh +1
This study examines the impact of accounting conservatism on ESG disclosure levels among Vietnamese listed non-financial firms. Using a panel dataset of 1,116 firm-year observations from 2018 to 2024, it finds that firms with higher account…
F. Rauf
This study examines the impact of Green AI adoption on ESG disclosure quality, focusing on the moderating role of audit committee gender diversity. Using a dynamic capabilities perspective, it finds that Green AI improves disclosure quality…
M. Awaluddin
This study examines the impact of ESG disclosure and corporate governance on firm value for listed companies. Using panel data, it finds that ESG disclosure positively affects firm value (Tobin's Q), and that governance quality strengthens …
Ibrahim Sakin, Z. Turk
This study analyzes determinants of sustainability disclosure using a panel of 85 DJSI-listed firms from emerging and world markets (2016-2022). It finds that in emerging markets, governance mechanisms have limited explanatory power, while …
Virginia Yuli Pratama, J. Prasetio
This study examines the moderating role of sustainability reporting on the relationship between profitability and firm value in the Indonesian consumer non-cyclical sector. Using 68 observations from 2022-2024, hierarchical regression analy…
Muhammad Jameel Hussain, R. Zahid, Yang Qian +1
This study examines how CEO risk orientation affects environmental sustainability disclosure using 37,779 firm-year observations of Chinese listed firms from 2009-2023. Risk-averse CEOs disclose less environmental information, and greater d…
Valentin Burcă, Oana Bogdan, T. Cilan +4
This meta-analysis of 19 high-quality accounting journal articles (2014-2024) examines whether sustainability reporting (SR) moderates or mediates the relationship between corporate sustainability performance and financial performance. Resu…
Ilenia Fraccalvieri, Nicola Raimo, Vitiana L’Abate +2
This systematic literature review analyzes 150 empirical articles (2004-2025) on sustainability disclosure in banking. It classifies disclosure into five typologies and identifies ten key drivers (e.g., bank characteristics, governance, ins…
Ana-María Gisbert, Jacobo Gomez-Conde, Bin Pan
This study examines how the EU Non-Financial Reporting Directive (NFRD) disciplines voluntary ESG disclosures. Using a Spanish ESG dictionary and shareholder letters from 2010-2022, the authors find a weak link between voluntary ESG talk an…
Janani Uthpala, Mishara Wickramasinghe, Ayona Fernando +1
This systematic review of 33 studies examines how Green ERP systems support carbon accounting, green supply chain integration, and ESG performance measurement. Findings highlight improved data transparency and automated reporting, but also …
K. Wong, Assoc. Prof. Dr. Rashad Yazdanifard
This review examines challenges in Malaysia's real estate sector for achieving net-zero by 2050, focusing on ESG compliance, green building certifications, and stakeholder engagement. It identifies barriers such as profit-driven models and …
Ivanovich, Iqri Sulizar
This report synthesizes transformative strategies from ISIF 2025 to accelerate Indonesia's SDG progress. It emphasizes integrating ESG frameworks and double materiality to mitigate climate risks, applying ToC, LFA, and SROI for closure-by-d…
Gang Ren, Peishu Peng, Yan Li
Applying qualitative comparative analysis and machine learning, this study examines the ESG-performance link from a resource-based view. Results show high ESG performance combined with high independent directors and R&D investment enhances …
Zhisheng Qin, Ying-Jun Lin, Shaojun Liu
This paper uses a tripartite evolutionary game model to analyze how tax incentives affect corporate carbon emission reduction under ESG compliance management. By integrating ISO 37301 compliance frameworks and OECD carbon pricing benchmarks…
Esraa Esam Alharasis
This study analyzes the impact of COVID-19 on ESG reporting in 16 Jordanian banks from 2010-2024 using a modified ESG disclosure index. Results show that banks with higher ESG scores performed better during the pandemic, demonstrating crisi…
Tarek Ben Noamene
This study examines Tunisian investor perspectives on digital technologies (AI, blockchain, big data) for ESG integration within the Corporate Digital Responsibility framework. Investors are optimistic but concerned about data accuracy, reg…
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