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 2541–2560 of 2774 papers
Brescia, Valerio
This study analyzes parental leave disclosures in sustainability reports of Italian listed companies between 2017 and 2024. While disclosure has increased, significant gaps remain in depth and comparability, limiting substantive accountabil…
Afril Yani Rompas, Sutandijo Sutandijo
This study examines the impact of ESG practices and accounting conservatism on investment efficiency using data from ESG Leaders firms on the Indonesia Stock Exchange (2019-2023). Panel regression reveals that while ESG alone does not signi…
Lusiana Handayani, Clarashinta Canggih, Basyirah Ainun +1
This study examines the impact of ESG disclosure integrated with Islamic screening on firm value, using companies listed on the Indonesia Sharia Stock Index (ISSI). Using pooled OLS with random effects, it finds that ESG scores significantl…
null Yenny Hirmaleny, null Endang Ruhiyat, null Sugiyanto
This study examines how board diversity, corporate activities, and green commitment affect sustainability report disclosure, with green strategy as a moderator, using Indonesian SRI KEHATI Index firms (2019–2023). Results show only green co…
Iqbal Pangestu Santoso
This study examines the impact of ESG disclosure and profitability ratios on firm value in Indonesia's food and beverage industry using panel data regression (2019-2023). It finds that ESG disclosure and ROA positively affect firm value (PB…
Levana Dhia Prawati, Juniati Gunawan, Susi Dwi Mulyani +1
This study develops a comprehensive tax disclosure framework for fiscal sustainability in Indonesia, referencing GRI 207 and domestic regulations. Using thematic analysis and stakeholder interviews, it constructs a Tax Disclosure Index with…
Grace Lucy Secioputri, Utomo Sarjono Putro
This case study examines how InfraTrans, a toll road operator in Indonesia, can align its corporate strategy with ESG frameworks (GRI, SASB). Through interviews and document analysis, it identifies gaps in emissions tracking, supplier asses…
Ayotunde Qudus Saka, Ohene Selorm, Taiwo Oluwatobi Saka
This study examines the impact of ESG reporting on financial performance of commercial banks in Ghana. Using panel regression on data from 2009-2020, it finds that ESG reporting has a significant positive effect on ROA and ROE, but an insig…
Geetha D, Dr.G.Thamaraiselvi
This systematic literature review synthesizes 50 academic and industry reports on Occupational Health and Safety (OHS) disclosure in the chemical manufacturing industry. It analyzes three themes: quality and scope of disclosures, influence …
Surbhi Srivastava, Shanu Singh
India's Companies Act 2013 mandates ESG transparency, paving the way for Integrated Reporting (IR). This study argues IR is more holistic than mandatory BRSR and aligns with SDGs, offering insights for policymakers and regulators to promote…
Araya Eakpisankit, Kashan Pirzada
This study compares environmental disclosure volumes of top 50 FTSE100 and S&P100 firms for 2018-2019. UK firms disclosed significantly less than US firms, reflecting regulatory and cultural differences. Findings support legitimacy theory a…
Aliya Uralova, Gulzada Shakulikova, Aigul Yesturlieva +2
This study analyzes the impact of asset structure and retained earnings on the strategic sustainability of oil and gas companies in Kazakhstan (JSC KazMunayGas) under ESG integration, using financial data from 2015–2024. Results show that l…
Debopriyo Nandy
This paper analyzes the rapid rise of ESG investing in India using secondary data. It examines SEBI's regulatory framework, growth of ESG mutual funds, and shifts in investor behavior. The findings show that regulatory developments and impr…
Selvi Regita Cahyani, Ika Permatasari
This study examines the effect of Integrated Report disclosure on the cost of equity capital for companies listed on the Indonesia Stock Exchange's ESG index. Using multiple linear regression, it finds a positive relationship, suggesting th…
Gaia, Silvia, Leoni, Giulia, Neri, Lorenzo
This study compares 93 firms from the IIRC Pilot Programme with matched firms issuing traditional sustainability reports. It finds that voluntary adoption of integrated reporting alone does not reduce negative ESG media coverage, but greate…
Esraa Esam Alharasis
This study examines the relationship between ESG scores and earnings management (EM) in Jordanian banks using data from 2010-2024. Regression results show that banks with higher EM tend to have higher sustainability scores, suggesting ESG d…
Arun Podayan, B Charumathi
This study analyzes social capital disclosure patterns in integrated reports of Indian firms using Structural Topic Modelling (STM). Based on Nifty 100 companies from 2018 to 2022, nine key topics were identified. Crisis management, women's…
Yeney Widya Prihatiningtias, Ni Made Ananda Saraswati
Using data from 162 Indonesian manufacturing firms (2021-2023), this study examines the effects of ESG disclosure and R&D intensity on financial performance, with board gender diversity as moderator. Environmental and social disclosures pos…
Ani Wilujeng Suryani, Anin Dyah Luthfiani, Nurika Restuningdiah +3
This study examines the impact of ESG news on stock market reactions using an event study on 30 companies listed on the Indonesia Stock Exchange (IDX ESG Leaders) from 2021 to 2023. Findings show that negative ESG news leads to negative abn…
Samuel Ejiro Uwhejevwe-Togbolo, Augustine Akpojevwa Okwoma, Annmarie Nkemejina Okoli +3
This study examines how CEO psychological traits (openness, empathy) influence CSR disclosure patterns using a metadata approach. Analyzing an unbalanced panel of 85 Nigerian listed firms (2011-2023), it finds that CEO openness strongly pre…
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