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 3028 papers
Khofi Fatul Auliah, Iwan Fakhruddin, Ani Kusbandiyah +1
This study examines the impact of ESG and CSR disclosure on firm value in 14 Indonesian Islamic commercial banks (2020-2024), with corporate governance as a moderator. Panel regression shows CSR positively affects firm value, while ESG and …
Fawad Abbasi Abbasi
Using panel data from 70 Italian firms (2014-2023), this study examines how ESG disclosure pillars relate to firm leverage. Environmental and governance disclosures show significant positive associations with leverage, while social disclosu…
Nareswari Putri Sestina, Dina Hidayat
This study analyzes the impact of ESG disclosure and green innovation on firm value, using financial flexibility as a moderator, for 60 Indonesian energy companies (2022-2024). Panel regression shows no significant direct effects, and finan…
Meiwen Bu, Mingyang Sun
This paper explores how sustainability assurance can go beyond compliance to create value under resource constraints. It analyzes the link between assurance quality and resource efficiency, arguing for strategic assurance as a driver of cor…
Xiaoxi Сhen, Saira Kharuddin, Jalila Johari
Using panel data of Chinese A-share listed firms (2018-2022, 3,094 firm-years), this study finds that higher ESG performance reduces discretionary accruals, curbing earnings management, while growth opportunities increase it. Innovation cap…
Hanaa Hussein Ali
This study analyzes the impact of ESG scores on financial risk (Altman's Z-score) for 17 non-financial firms in Egypt's S&P EGX/ESG index using FD-GMM, FOD-GMM, and Sys-GMM. The FOD-GMM model proved most effective for small samples, showing…
Ervina Vania Wijaya, L. Tjun
This study analyzes the impact of ESG performance on financial performance using panel data from 46 banks across five ASEAN countries (2021-2024). Results show a positive and significant effect of ESG disclosure on profitability, suggesting…
Sina Belkhiria, Imen Bouchmel, Azhaar Lajmi +1
Using survey data from 55 Tunisian firms, this study constructs a PCA-based composite ESG index aligned with the Tunis Stock Exchange framework and analyzes firm-level determinants of ESG engagement. Governance and social practices are rela…
Clara Octavia Sitorus, Wahdan Arum Inawati
This study analyzes the effect of ESG disclosure and political connections on firm value using panel regression on 29 Indonesian non-financial firms (2019-2023). ESG disclosure and political connections jointly affect firm value, but only e…
Rahma Wijayanti, Oryza Ardhiarisca, Berlina Yudha Pratiwi +1
This systematic review synthesizes 41 studies to map how cultural values shape ESG practices, identifying five influence pathways including board culture and national traditions. It highlights culture as informal governance affecting disclo…
Muhammad Atif Raza, Muhammad Naveed
Using a panel of 95 Pakistani firms across three crises (energy shock, COVID-19, FX/hyperinflation), this triple-DDD study finds sector sign-reversal: high-governance financial firms expand ESG disclosure during crises, while non-financial …
В. Є. Онищенко
This paper proposes a conceptual framework integrating ESG marketing, accounting, reporting, and assurance, viewing sustainability information as a strategic resource. It aims to reduce fragmented information flows and risks of information …
Sofiyatur Rohmah, Novi Darmayanti, Isnaini Anniswati Rosyida
This study examines the impact of financial distress and ESG disclosure on tax avoidance, with audit quality as a moderator, for Indonesian non-cyclical consumer firms from 2020-2024. Panel regression finds no significant effects, suggestin…
Fitri Nurhayati, Rofiqah Wahdah, Yanuar Bachtiar +2
This study analyzes the impact of carbon emission disclosure, green innovation, eco-efficiency, and ESG on firm value (Tobin's Q) for Indonesian energy firms, with corporate governance as a moderator. Panel regression shows carbon disclosur…
Apriandhy Wahyu
This study examines the impact of environmental, social, and governance (ESG) disclosures on stock returns, and the moderating role of audit quality, for LQ45 Index companies in Indonesia. Findings show environmental disclosure has no signi…
Abdullah Kursat Merter, Y. S. Balcıoğlu, Tuğba Arslanoğlu Karakaya
This study analyzes the impact of board-level sustainability committees, GRI adoption, and external assurance on ESG scores for BIST Sustainability Index firms. Using fixed-effects panel regression, it finds positive effects, with multinati…
Fajar Sholachuddin, S. Andayani
This study examines the effect of ESG disclosure and sustainability committee on firm value for 26 Indonesian energy companies (2022-2024). Using multiple regression, it finds ESG disclosure negatively affects firm value, while sustainabili…
Research Author
This paper provides an overview of the evolving legal framework for ESG compliance, analyzing international initiatives (SDGs, Paris Agreement, GRI, ISSB) and Indian regulations (SEBI, BRSR). It identifies challenges such as greenwashing an…
Annisa Pujijayanti, Dwi Urip Wardoyo
This study examines the association between ESG pillar scores and ROA for 13 Indonesian Kompas 100 firms under OJK sustainability reporting rules. Panel regression shows no significant ESG pillar effects, while firm age is positively associ…
Christian Hwee Yee Heng, Hanifah Khalilah
This study examines ESG scores among Indonesian listed companies, potentially analyzing disclosure patterns and firm characteristics. Details are limited due to lack of abstract.
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