This page provides an English interface to the gxceed GX paper corpus. The corpus aggregates papers from 13 open 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 1220 papers
Alfian Misran, Dinda Aulia Nazwa, Fira Nafwa Shafitri +1
This study examines whether ESG performance and firm characteristics affect audit quality in Indonesian plantation firms (2022-2024). Results show firm size increases audit fees and Big4 auditor selection, leverage decreases them, but ESG s…
Esa Nur Oktafianis, Imam Hidayat
This study examines the impact of green accounting, sustainability reporting, and ESG on firm value, with stakeholder pressure as a moderator, using panel data from 28 Indonesian energy companies (2022-2024). Green accounting positively aff…
H. Pham, H. Tran
This study examines how home-country institutions shape the financial value of ESG disclosure for multinational enterprises. Using panel data from 826 MNEs across 28 countries, it finds that ESG disclosure is negatively associated with fina…
G. Giguashvili
This paper analyzes the role and development of CSR in Georgian businesses, finding that environmental protection, education support, employee well-being, and community project funding are key areas. Challenges include low awareness, limite…
Linda Yuliani Hutadjulu
This study examines how CSR contributes to corporate sustainability through financial performance and social legitimacy as mediating pathways. A systematic review of Scopus papers (2021-2025) confirms CSR positively affects sustainability, …
Alomair M.
This study examines whether ESG disclosure moderates the relationship between tax avoidance and firm value in an emerging market. Findings suggest that ESG disclosure can mitigate negative valuation effects of tax avoidance.
Anifowose M.
This study examines how corporate governance affects ESG disclosure in sub-Saharan African firms, with ownership structure moderating the relationship.
Ghassab E.E.
This paper examines the relationship between board composition (diversity, independence, size) and CSR disclosure quality for Jordanian firms, comparing before and after the Arab Spring. It provides empirical evidence from an emerging marke…
Omar Zraqat, Hind Al-Ahmed, Khaled Alshaketheep
Using a multi-country panel of Middle Eastern universities from 2014-2024, this study finds that sustainability disclosure aligned with GRI and green marketing independently boost financial performance, and their interaction amplifies the p…
Serly, Sukiantono Tang, Novit Cahyesi Duha
This study examines the impact of ESG on bank performance (ROA, ROE, GRI disclosure index) with foreign ownership as a moderator, using data from Indonesian banks from 2019 to 2023. Moderation regression analysis finds that foreign ownershi…
Zheng C.
This study conducts a bibliometric and meta-analysis of the relationship between ESG performance and financial stability. It synthesizes existing literature to provide insights for investors, regulators, and researchers on how ESG factors i…
Al Amri N.S.
This study examines the impact of CSR and environmental disclosure on audit fees for Omani firms, with Oman Vision 2040 as a moderator. Findings suggest that environmental disclosure quality may affect audit costs.
Abbas Y.A.
This study examines the impact of CSR disclosure on the long-term share price performance of Malaysian IPOs. The findings suggest that firms with higher quality CSR disclosure tend to have better post-IPO stock performance, supporting the v…
Tran T.Q.
This study examines the impact of financial performance on corporate social responsibility disclosure for VN100 firms in Vietnam. Findings suggest a positive relationship between profitability and CSR disclosure. However, it does not specif…
Abdalhamid R.H.
This paper statistically analyzes the impact of accounting disclosure on ESG performance on firm value for Saudi listed firms, examining the moderating role of accounting earnings quality. It suggests a positive association between ESG disc…
Lin R.T.
This paper examines the drivers of occupational health practices in firms, focusing on the roles of regulation, ESG frameworks, and corporate governance. It analyzes how social aspects of ESG influence health and safety management.
Boiță M.
This paper proposes a sustainable governance framework for AI-enabled management of transfer pricing documentation, integrating compliance, digitalization, and CSRD requirements to reduce reporting burden and enhance transparency.
Sibo Chen
This paper argues that the political backlash against ESG investing reflects a deeper conflict over governing climate and social crises through financial metrics. It contends that ESG metrics cannot be depoliticized because metrics themselv…
Ahmad Dbies, Mohammed Idris, Sodfa Eltaher
This study examines motives and techniques of earnings management in Jordanian companies and their implications for corporate sustainability and ethical financial reporting. Based on a survey of 74 auditors, it finds significant relationshi…
F. Nugraha
This study examines how Indonesian ESG Star companies disclose economic inequality in sustainability reports (2022-2024) using narrative analysis. Results show disclosures are largely symbolic and normative, aimed at legitimacy rather than …
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