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 2561–2580 of 3061 papers
Hernisa Hernisa, Alfonsa Dian Sumarna
This study examines the impact of ESG and economic disclosures on firm value in Indonesia's energy sector (2021-2023). Findings show that economic, environmental, and governance disclosures individually do not significantly affect firm valu…
Mahdi Alhamami, Ahmed Almahuzi
This study examines the impact of digital transformation on integrated reporting (IR) quality for Saudi listed firms before and after COVID-19 (2018-2019 vs. 2020-2022). Using panel data analysis, it finds that digital transformation signif…
Natal Manihuruk, Poppy Nurmayanti M, Nanda Fito Mela
This study examines whether board commissioners' diversity (gender, education, age) influences water disclosure in Indonesian state-owned enterprises from 2019 to 2023. Results show that age diversity significantly improves disclosure, whil…
S Remya
This bibliometric review maps CSR and environmental sustainability research in developing economies from 1998-2024. Using 358 articles, it identifies core journals, authors, and four thematic streams. It highlights a post-2015 increase in p…
Sartika, Dewi, Rahmi, Fitria, Mulyani, Fitrah +1
This bibliometric analysis of 46 Scopus articles (1996–2025) maps research trends on creative accounting and earnings management, identifying three thematic domains: governance & ethics, financial behavior & accrual manipulation, and instit…
Nahid Bikhzazen, Hassan Bassidi, Mona Hida
This study examines the impact of board gender diversity on ESG disclosure quality using a panel of 24 Moroccan firms from 2019-2023. It measures disclosure quality across seven dimensions and finds that female board representation signific…
Soukaina Alami Harrak, Noutaila Alami Harrak, Mohammed El-Khodary
This paper argues that ESG adoption in entrepreneurial finance is uneven due to resource scarcity, lack of standardized measurement, and dependence on external legitimacy. It uses stakeholder theory, resource-based view, and legitimacy theo…
Naoyuki Yoshino, Farhad Taghizadeh-Hesary
This paper introduces the green transition of small and medium-sized enterprises (SMEs) within the context of sustainable finance and ESG investment. It explores barriers and opportunities for SMEs and offers implications for policy and pra…
Priscilla Esther Obeng-Gyebuaa, Emmanuella Adwubi Appiah
This paper examines obstacles to green finance and ESG reporting in African economies: fragmented regulation, weak data capacity, and misalignment between global standards and local development priorities. It proposes a contextualized frame…
Albán Lara MA, Muñoz Vargas J, Pino Terán VE +2
This study empirically examines the relationship between sustainability investments and firm performance in Colombian manufacturing. Firms with high investment show better productivity and wages but lower ROA and higher energy use and emiss…
Mahesh Kumar Bagarti, Shreya Pahwa
This bibliometric analysis maps the intellectual development, leading contributors, and emerging trends in green finance and sustainable investment literature. It highlights ESG integration, green bonds, impact investing, and the role of fi…
Komilova, Guli
This paper systematically analyzes the theoretical foundations, practical mechanisms, and regulatory aspects of integrating sustainable finance principles into the banking system. It examines methods and challenges of incorporating ESG fact…
Pardeshi, Mahesh
This paper explores green banking as a transformative approach integrating environmental sustainability into core banking operations. It traces its evolution from RBI regulations to global frameworks like the Paris Agreement, highlighting e…
İlknur Ülkü Armağan
This study analyzes short- and long-run relationships between the MSCI Emerging Markets Select Index, the Borsa Istanbul Sustainability Index (XUSRD), and the Borsa Istanbul 100 Index (XU100) using ARDL bounds testing. Results show no signi…
Jiaying Li, Abdul Rahim Ridzuan, Khairunnisa Abd Samad +1
This conceptual paper develops a framework explaining how Foreign Direct Investment (FDI) can strategically drive national ESG implementation. It identifies four transformation mechanisms—knowledge spillovers, regulatory convergence, green …
Awaliyatu Khoirunnisa, Dwi Putri Restuti
This study examines the impact of ESG disclosure on firm value using a moderated regression analysis on Indonesian mining companies listed on the Indonesia Sharia Stock Index (2020-2024). Results show that ESG disclosure positively and sign…
Antony Antony, Lena Agustin
This empirical study examines the effect of ESG reporting transparency on investor trust in the Indonesian capital market using 132 firm-year observations and PLS-SEM. Results show a significant positive impact, with governance transparency…
Nguyen Thi Thuy Nga, Pham Thuy Dieu, Pham Thi Bich Ngoc +1
This study examines how Vietnamese commercial banks implement ESG reporting and its relation to the country's net-zero goal. Using document analysis and secondary data from major banks, it finds improved but inconsistent disclosure, with ma…
Mazhar Mahmood
This article provides an overview of ESG reporting, covering its evolution from CSR, key standards like IFRS S1, governance metrics, avoidance strategies, and risk management. It emphasizes the importance of transparent disclosure in sustai…
null Shela Sasmitha, null Susi Sarumpaet
This study examines the mediating role of SDG disclosure in the ESG-financial performance (ROE) relationship for Indonesian listed firms (2021-2023). Results show ESG score does not significantly affect SDG disclosure or ROE, and SDG disclo…
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