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 3503 papers
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…
Ali Abubakar Idris, Sindy Agustin, Andiwi Meifillina +1
Panel regression on five Indonesian state-owned banks (2021Q1–2025Q4, 100 observations) tests how institutional ownership, public ownership, and GRI-based ESG disclosure affect firm value (PBV). Institutional ownership is positive and signi…
Mohammad Fawzi Shubita, Moade Shubita, Mohammad Ahmad Alqam +2
Using panel data from 30 Jordanian industrial firms (2019-2023), the study tests whether ESG disclosure drives sales growth via value-based competitive advantage (ROIC minus WACC). Effects on competitive advantage and sales growth are posit…
Jundi Adil Athallah, Nella Yantiana, Fera Damayanti
Panel regression on 26 IDX consumer non-cyclical firms (78 observations, 2023–2025) tests ESG disclosure's effect on firm value with profitability as moderator. ESG disclosure shows a negative but statistically insignificant effect, and pro…
Nicola Del Sarto
Using a 2015–2024 transatlantic panel of EURO STOXX 50 and S&P 100 firms, this study tests whether ESG performance is financially priced. ESG improvements show only a weak positive link to Tobin's Q and no systematic link to accounting prof…
Chun-Chieh Ma, Hsiao-Ping Chang
A discrete choice experiment with 401 Taiwanese respondents estimated preferences and willingness to pay for nutrition labeling, a health cue, carbon labeling, traceability, an alternative-food option, and a price premium in fast-food choic…
Ivana Vuković, Dejan Jovanović, Mirjana Todorović
Analyzing 100 large CDP A-rated companies across 15 European countries (2019–2023), the study tests whether a GRI-based environmental disclosure index correlates with ROA and ROE using Spearman correlation. No statistically significant rela…
Ni Wayan Rustiarini, Ni Putu Yuria Mendra, Putu Wenny Saitri
This chapter proposes a Contextual Human Rights-Based ESG Audit Model (CHREAM) to detect gaps between corporate human rights commitments and actual practices. It integrates five stages: human rights risk mapping, due diligence assessment, s…
Haruna Muhammed Musa, Muhammed Dahiru Tahir
Using 1,200 firm-year observations from 120 Nigerian listed firms across 11 sectors (2015–2024), this study examines how ESG reporting affects firm value and whether institutional ownership moderates this nexus via panel regression and GMM.…
Choudhary P.
Proposes GRIDS, an integrated sustainability framework aimed at guiding the net-zero transition. Without an abstract, details are unclear, but it appears to integrate environmental, social and economic dimensions into a transition-assessmen…
Khaizure Mirdad, K. Hartomo, Muhamad Yusup +1
This study examines how fintech lowers barriers to ESG investing—information access, transparency, efficiency, and investor awareness—using descriptive comparative and qualitative thematic analysis of platforms, regulatory reports, and inve…
Oladehinde Oladejo Morufu, Rasheed Aderemi
Using 2015–2024 panel data on Nigerian deposit money banks, this study tests whether an aggregated ESG Sustainability Disclosure Index affects firm value (Tobin's Q). Fixed-effects regression finds a significant positive effect, strongest f…
Tamara Munjihatu Tazkiyah Ashal, T. Siregar
A PRISMA-based systematic review of 20 studies assessing ESG compliance and disclosure in Indonesian SOE (BUMN) sustainability reports, 2022–2024. Disclosure varies by sector: energy SOEs emphasize physical decarbonization indicators while …
E. Parwati, Wendy, Giriati
Using 183 firm-year observations from Indonesian listed energy companies, this study tests how ESG disclosure and managerial, institutional, and foreign ownership affect financial performance. ESG disclosure and all three ownership types po…
Alimatur Rosyidah, Rizdina Azmiyanti
This study examines how each ESG dimension separately affects financial performance of 18 Indonesian non-cyclical consumer companies (54 observations, 2022–2024) using panel regression. Social and governance disclosure show positive signifi…
Azza Ibraisama Ersyada, S. Sunarsih
Using a 60-observation balanced panel of 12 Jakarta Islamic Index firms (2020–2024), the study builds an ESG disclosure index from a 45-item checklist based on GRI Standards 2021 and POJK 51/2017. A Common Effect Model with robust standard …
Xiao-Ning Cheng, Yi-Qi Wang
Using a 2008–2023 panel of 83,081 Chinese A-share firm-years and multi-period DID, this study tests whether overlapping Smart City and Low-Carbon City pilots interact in shaping corporate ESG. Standalone low-carbon pilots improve ESG, but s…
Taner AKÇACI, Merve Tatar, Yasin Bayar
A content analysis of the latest sustainability reports from six Turquality-supported Turkish plastics companies, using word frequency and word-cloud methods. Environmental sustainability received the strongest emphasis, followed by social …
Ji-Hye Kim, Hyun-Soo Kim
Analyzing 1,504 KPIs from 26 Korean university sustainability reports, this study codes USR implementation across a 12-cell matrix of three ESG principles and four SDSN domains. Social×Education scored highest (2.96) and Environmental×Exter…
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