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 241–260 of 3202 papers
Rachael Wavinya Kiilu, Lucy Rono, Stephen Chelogoi
Using 510 firm-year observations from 51 non-financial listed firms across Kenya, Tanzania, Uganda and Rwanda (2015–2024), the study tests whether board independence moderates the link between ownership structure and sustainability reportin…
Rodrigo José Gomes, Cristiano Desconsi
Analyzes iFood's sustainability reports from 2022–2025 to test whether expanded disclosure indicators translate into decent work for delivery couriers. It critically examines the gap between reporting metrics and the reality of precarious p…
Novi Sulistia Ningsih, Vicky Dzaky Cahaya Putra
This study examines how ESG disclosure and women on boards affect firm value among 23 non-cyclical consumer manufacturing firms (92 observations) listed on the Indonesia Stock Exchange, 2021–2024, using multiple linear regression. ESG discl…
Pathompong Kookkaew, Pitan Sanpakdee
Using a balanced panel of 88 Thai listed non-financial firms (2021–2025, 440 firm-years), this study tests whether environmental, social, and governance disclosure relate to firm value and whether board accounting expertise (BAE) and female…
Ahmed Eid Mohamed Abo El Matey, Ahmed Hassanein, Yaacob Ibrahim +1
Using a 2016–2024 panel of Egypt's 20 largest banks, the study tests how board size, gender diversity, activity, and independence relate to ROA and ROE, and whether a 35-item ESG disclosure index moderates these links. Fixed-effects models …
Yisu Yuan
A systematic review of recent peer-reviewed studies on ESG disclosure, corporate governance, and firm financial performance. It finds that the direction and magnitude of effects depend on industry, region, governance quality, and firm chara…
Chencheng Zhao
Using heavily polluting A-share listed firms in China (2011–2023), this study empirically tests whether internal control effectiveness drives corporate green innovation. Stronger internal control significantly and positively promotes green …
Alexandra Dănilă
Panel regression on 350 European listed firms (2015-2024) examines financial determinants of ESG disclosure quality. Profitability, firm size, liquidity, and market valuation raise disclosure quality, while leverage lowers it. Financial hea…
Alexandra Dănilă, Gabriela Gheorghiu
A bibliometric analysis of ESG reporting literature (2005–2024) from Web of Science. It documents exponential post-2018 growth, strong interdisciplinary integration across accounting, finance, governance and sustainability, and rising inter…
Nancy Nathania Hartanto, Indri Supriani
Using panel data from 19 non-financial firms in Indonesia's IDX ESG Leaders Index (2018–2024), this study tests whether ESG disclosure affects financial performance and stock returns. ESG disclosure is measured via 32 indicators from POJK 5…
Linda Magodlyo, Emmanuel Mutambara, William Makumbe
A qualitative study of listed Zimbabwean construction firms examining how managers perceive environmental sustainability reporting's effect on performance. Using interviews and sustainability report analysis grounded in Signalling and Legit…
Nadila Dwi Ananda, Acep Komara, Mada Purwanto Wahyu Nugroho
Using multiple linear regression on 26 Indonesian mining firms (130 firm-year observations, 2019–2023), this study tests whether ESG disclosure (Refinitiv scores) and commodity price volatility (coal, gold, nickel) affect stock returns. Gro…
Eliska Gricy Lumempouw, Jeyfenshi Nayoan, Randy Chaidir
Indonesia will apply its first sustainability disclosure standards (PSPK 1 and 2) from 2027, yet ESG debates rarely reach the tourism MSMEs dominant in ecologically sensitive areas. A qualitative case study of twelve tourism business units …
Al-Jalahma A.
An empirical study examining the relationship between ESG disclosure levels and firm performance in the GCC banking sector. It tests how disclosure quality affects profitability and firm value. It offers emerging-market, financial-sector ev…
Qin Li
This conceptual paper examines structural channels through which ESG performance may ease corporate financing constraints and improve investment efficiency. Framing ESG as a governance and information mechanism rather than an ethical or PR …
Marzuq Korede Sanni, AFOLABI IDOWU OLUWATOYIN, Adeleke Oyindamola Oluwatosin +3
This study links livestock disease, financial reporting, and sustainability disclosure in agri-food chains. Using activity-based and life-cycle costing, it shows how phytogenic additives and Bacillus direct-fed microbials affect net farm in…
Febi Tessalonika Putri Sihombing, Suparna Wijaya
Using 30 firm-year observations from 10 branded consumer goods manufacturers listed in Indonesia (2022–2024), the study tests whether tax planning (CETR) affects firm value (Tobin's Q) and whether ESG disclosure moderates this. CETR is posi…
Tabi Frankcline Tambe, Sun-Min Kang
Using 4,552 European firm-year observations (2014–2023) and Refinitiv Eikon ESG controversy data, this study examines whether ESG controversies affect non-audit service (NAS) fees. Only severe controversies show a significant positive assoc…
Zeyad Osama Al Muhtaseb
Coding 210 annual integrated reports from oil and gas companies at sentence level, this study finds that SDG references are substantial but selectively linked to local content (employment, procurement, economic value). Climate and industry …
Ivonne Ndlovu
This study examines how board characteristics—gender diversity, ethnicity, independence, and size—affect sustainability reporting among Zimbabwe Stock Exchange-listed firms. Using regression on survey data from 40 executives and 41 board me…
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