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 261–280 of 2732 papers
Aykut Arslan, Kenan Tata, Abdülkadir Akturan +1
Analyzing 94 maritime firms (2013-2024), this study finds no contemporaneous link between ESG scores and liquidity/leverage, but weak temporal precedence: ESG precedes liquidity by two years and leverage by one year. ESG acts as a slow-movi…
Sindhi Damayanti, Dwi Suhartini
This study examines how green accounting (environmental cost disclosure) and corporate governance (board independence) affect sustainability reporting quality (SRQ) among 40 Indonesian listed energy firms using ordered logistic regression. …
Kristina Rudžionienė, Greta Keliuotytė-Staniulėnienė, Rasa Kanapickienė +2
This study examines the association between ESG disclosure and corporate financial performance (CFP) across Western European (WE) and Central and Eastern European (CEE) firms. Using Bloomberg data for 4,553 firms from 2013 to 2024, panel re…
Touseef Ahmad, Alia Ahmed, Hanan Amin Barakat +2
This study examines how ESG disclosures affect individual investors' trading behaviors in an emerging market (Pakistan), using corporate reputation (cognitive and affective) as a mediator. Based on survey data from 390 investors and SEM ana…
Melinda Ratkai, Lea Zimmermann
This study examines how SME hospitality firms can bridge the gap between voluntary certification (Green Globe) and ESRS workforce reporting requirements. Using a qualitative case study and PAT&M framework, it finds strong alignment in polic…
Wen Su, Jiao Jiao
This study develops a relational measure of cultural sustainability disclosure in annual reports of 17 Chinese tourism firms (2021-2025). Using a rule-based classifier on 26,131 narrative units, it finds 43.4% of cultural symbols lack links…
Meryl Amara, Delli Maria
This study examines the impact of sustainability report disclosure and CSR on financial performance (ROA) for 48 Indonesian energy companies. Results show no significant short-term effects, and managerial ownership does not moderate the rel…
Shuyan Yi
This study compares two cement companies under similar state ownership and regulatory environment to examine how sustainable board governance influences ESG performance. It analyzes differences in governance structure, responsibility fulfil…
Fathiyyah Hasanah, Siska Noviaristanti
Using panel data from 30 Indonesian financial firms (2020-2024), this study tests whether digital transformation improves ESG disclosure directly and via resource allocation efficiency (RAE) as a mediator. Contrary to expectations, neither …
Anisa Alpha Salsabila
This study analyzes the impact of ESG disclosure, green investment, and eco-efficiency on firm value for Indonesian IDX ESG Leaders index companies using panel data regression. ESG disclosure positively affects firm value, while green inves…
Arum Ardianingsih, Dhea Nindiawati, Hikma Markhatus Sholekha +2
This study examines how director characteristics (size, narcissism) and audit committee attributes affect ESG disclosure among Indonesian financial firms. Results show director size and narcissism positively influence ESG disclosure, suppor…
Loso Judijanto, Muhammad Sani Kurniawan, Rara Silkfan
This paper focuses on sustainability accounting in the public sector, integrating ESG metrics into government reporting systems. It explores frameworks and challenges for ESG integration in public reporting, relevant to GX policy and disclo…
Khanchel I.
This paper examines how the relationship between ESG disclosure and cost of capital evolves over time, specifically testing for a 'ratcheting effect' where the impact of disclosure on financing costs becomes cumulative or amplified. As inve…
Nyssa Cassandra Agtarap, Jan Patrick Bito-on, Trixia May Cañedo +4
This study examines the relationship between ESG ratings and accounting information quality (AIQ) among Philippine listed firms. Using LSEG ESG ratings and financial statements, regression analysis reveals that higher ESG ratings are associ…
Irham Mudin, Lutfi Alhazami
This study analyzes the impact of capital structure, liquidity, asset quality, and ESG scores on profitability (ROA) of Indonesian listed banks from 2021-2025. Results show only asset quality has a significant positive effect; ESG scores an…
Taisiya Chaykina, Hannah Jun
Using Leximancer, this study analyzes 90 sustainability reports from 12 major cosmetics companies (2015-2023), revealing a shift from product-focused environmental disclosure toward supply chain transparency and stakeholder engagement. It a…
Weni Weni, Umiaty Hamzani, Khristina Yunita
This study examines the moderating role of climate change risk on the relationship between ESG disclosure and firm value, using 15 basic materials firms listed on the Indonesia Stock Exchange (2021-2024). Results show ESG disclosure has a s…
Sérgio Augusto Corrêa de Souza
This study analyzes Natura's 2025 Integrated Report to examine how sustainability is integrated into corporate strategy and value creation. It finds alignment with GRI, IFRS S1/S2, TCFD, and TNFD, adoption of double materiality, integration…
Katayoun Ghafourian Mokhtari, Alireza Azarberahman
This study examines how corporate governance (CG) and CSR affect capital structure (leverage) in Iranian listed firms using quantile regression. CG increases leverage, CSR decreases it, and CSR moderates CG's positive effect. Effects are st…
Muhammad Luthfi, Raden Roro Karlina Aprilia Kusumadewi, Imam Ghozali
Analyzing 37 consumer non-cyclical firms listed on the Indonesia Stock Exchange (2019-2023), this study finds that sustainability reporting disclosure has a negative and significant effect on firm value. Low institutional ownership fails to…
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