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 3028 papers
Gabrina Nathania
This study analyzes 69 firm-year observations of Indonesian energy companies to examine the effects of eco-efficiency, sustainability reporting, and corporate governance on firm value. Using regression and path analysis, it finds that eco-e…
John Brigham S Hombrebueno, Kayre Kyeen V Cabrera, Cyrus Allen R Ponio +2
This paper examines accounting students' behavioral influences and perceived intentions toward sustainability reporting, suggesting implications for education and future reporting practices.
Putu Putri Risma Wandansari, Lalu Hamdani Husnan, Siti Aisyah Hidayati
This study analyzes 18 Indonesian mining firms (2019-2024) to examine how ownership structure (institutional, managerial, family) affects sustainability report disclosure, with profitability as a mediator. Institutional and managerial owner…
Jaime F. Lavín, Paulo Buchuk, Mauricio A. Valle +1
Using panel data of Chilean listed firms (2015-2022), this study examines the association between voluntary ESG disclosure pillars and cost of debt. Environmental and governance disclosures are consistently associated with lower debt costs,…
Rintan Nuzul Ainy, Navaya Helena, Lu’lu’ Nafiati
Analyzing 32 Indonesian ESG-listed firms with PLS-SEM, this study finds that green innovation significantly increases firm value, while carbon emission disclosure significantly decreases it, and eco-efficiency has no effect. Environmental p…
Sintya Azri, Annisaa Rahman
This study examines how CEO characteristics (age, gender, international background, narcissism) affect ESG disclosure among Indonesian listed firms, grounded in Upper Echelons Theory. Using 2021-2023 data and regression analysis, it finds g…
Perigon Partners Ltd
An annual benchmark of ESG reporting across 60 UK and Irish banks, building societies, and fintechs, assessed solely from public disclosures. Findings: 40 firms have net zero targets, 19 have transition plans; mortgage emissions intensity v…
Amalia Sholehah, Kadek Wisnu Bhuana
This study analyzes the impact of sustainability reporting and leverage on firm value for 17 financial services firms listed on the Indonesia Stock Exchange (2021-2025). Multiple regression results show that individually neither variable ha…
Jake Reynolds, Joe Gladstone
This paper uses a conjoint experiment (N=499, 21,000 choices) to test how reframing fund carbon emissions—via visual/numeric labels or verbal analogies to personal carbon footprints—affects sustainable investment. A 5-star visual eco-label …
Princess Anne Del Rosario, Bryan Angelo Adriano, John Piolo Gooden +1
This paper examines the challenges accountants face in ESG reporting practices. While details are unavailable, it likely focuses on practical barriers such as disclosure quality, standards compliance, and data collection. It offers insights…
M Pattanaik, Jitendra Mahakud
This study examines the impact of board gender diversity (BGD) on renewable energy consumption using firm-level data from 18 G20 countries (2010-2022). Findings show BGD positively influences renewable energy consumption, with stronger effe…
Ho V.H.
This paper compares ESG disclosure regimes across countries, examining the optimal mix of private ordering (voluntary frameworks) and public regulation. It analyzes how the balance affects information quality and comparability, offering ins…
Vibha Bhandari
This study analyzes 10 Indian ESG mutual funds, examining risk, return, and ESG alignment. It finds SBI ESG fund most aligned with ESG scores, while Quant and ICICI show high returns but lower ESG compliance. Results aid investors, funds, a…
Ngan Bich Nguyen
This study examines whether ESG scores of 843 financial firms across Asia, Europe, and the US converge to a common global standard or form regional clubs. Using sigma- and beta-convergence and dynamic panel analysis, it finds within-region …
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…
Yizhi Guan
This study compares ESG disclosure quality between 10 traditional energy and 34 new energy companies using content analysis. New energy firms adopt more frameworks, achieve higher MSCI ratings, and include Scope 3 in net-zero commitments mo…
YunWei Shen
Using panel data of Chinese A-share listed firms from 2011 to 2023, this study finds that ESG disclosure significantly reduces stock price synchronicity, with stronger effects in non-manufacturing and state-owned enterprises. Environmental …
Browse by Topic