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 2961–2980 of 3071 papers
Agne Kazyte, Rosvaldas Krušna, Alfreda Šapkauskienė
This study examines the impact of ESG disclosure on credit risk (Altman Z-Score) using panel data of Euro Stoxx 50 firms from 2005-2024. Results show a significant lagged positive relationship, strongest at two years, with increased importa…
Taoufik Elkemali
This study investigates the impact of ESG disclosure on financial analysts' forecast accuracy in Saudi Arabia, focusing on the 2021 ESG guidelines introduced by Tadawul. Using panel data from 2017-2024, it finds that higher ESG disclosure r…
M. Olanisebe, Yagana Baba, Olayinka Olaitan Abidoye
This study examines the moderating effect of board gender diversity on the relationship between ESG disclosure and firm value for listed industrial goods firms in Nigeria. It finds that environmental and social disclosures positively influe…
Makhathini Lungani Rudolph, K. Aliamutu
This study examines how corporate governance and geographic location influence the ESG disclosure–firm performance link for Johannesburg Stock Exchange firms. Using fixed-effects panel regression, it finds that ESG disclosure negatively cor…
Dhirendra Kumar Jena
This study applies LDA and correspondence analysis to ESG reports, regulatory texts, and academic publications to evaluate ESG metrics' influence on corporate sustainability. Ten key themes emerge, including governance, compliance, and inve…
Dr. Vidhya.P, Deepa rekha.R, Dr. Sajitha.J
This study empirically analyzes the relationship between ESG strategy reporting and CSR performance among NSE-listed companies in India. Using data from 2019-2024, it examines the impact of ESG disclosures on financial indicators such as RO…
Shita Debby Fardeliah, J. Susyanti, M. Bastomi
This study examines the effect of ESG disclosure and ROA on stock returns in the LQ45 index (2020–2024). Using PLS-SEM, it finds that both ESG disclosure and ROA positively influence stock returns, with ROA being the dominant factor. Firm s…
A. Alabi, Mubaraq Sanni, Mustapha Abdulrasaq
This study examines the impact of sustainability disclosure on sustainable business growth using panel data from 94 listed companies in Nigeria (2016-2022). Robust regression techniques (PCSE, FGLS, quantile regression) show that environmen…
P. Thapa, Bipasha Chaudhary, S. Acharya +2
Analyzing 341 annual reports of NIFTY 50 companies in India, this study finds that firms with higher CSR performance tend to have more readable CSR disclosures. However, the mandatory BRSR framework negatively moderates this relationship. T…
M. Altin, Mawih Kareem Al Ani, Khaled Hussainey +1
This study analyzes the impact of sustainability expenditures on ESG performance using UK firm-level panel data from 2014-2023 (177 firms). It finds that environmental expenditure, environmental investments, and R&D positively affect ESG pe…
Suman Bidaralli, Bharagvi Pandurangi
This study examines opportunities and challenges for traditional audit firms entering ESG assurance, using a survey of 18 business clients and 10 chartered accountant firms in the Hubballi-Dharwad region of India. Findings show 83.3% of cli…
Lin Oktris, Afzal Izzaz Zahari, Suharmadi Suharmadi +2
Using panel data from 101 Indonesian firms (2020-2022), this study examines how environmental and social disclosure quality affects financial performance. Environmental disclosure significantly enhances ROA, while social disclosure shows no…
F. Johora, M. Hossain
This study examines the influence of sustainability accounting practices, sustainability auditing and assurance, and ESG disclosure quality on future reporting standards in Bangladesh. Based on a survey of 162 accounting professionals, it f…
Fadekemi Ajasa-Adeoye, I. Osamor, Omoregbee Godwin +3
This study investigates the effect of ESG disclosures on the Price Earnings (P/E) ratio of listed firms in Nigeria's oil and gas and industrial goods sectors from 2015 to 2024. Using panel regression, it finds that environmental, social, an…
Pathompong Kookkaew, Neungruthai Petcharat, Pitan Sanpakdee +1
Using panel data of 609 firm-year observations from Thai listed firms (2019-2023), this study examines whether ESG reporting quality reduces debt financing costs and improves investment efficiency. Results show high-quality ESG reports are …
M. Shygun, K. Bezverkhyi
This study theoretically analyzes sustainability reporting as an effective CSR tool, expanding the classification criteria for corporate reporting based on indicator type, non-financial reporting standards, disclosure areas, and form of non…
Yana A. Kochetova, Alexander Usanov
This study analyzes how the quality of corporate governance affects access to green financing. It examines key elements such as transparency, accountability, board efficiency, and ESG integration in building investor trust. The paper highli…
Edosa Getachew Taera, Maria Fekete Farkas, Zoltán Bujdosó +1
This study examines how CSR influences sustainable finance outcomes in the Ethiopian insurance industry through ESG practices. Results show a positive direct and indirect effect of CSR on sustainable finance via ESG, but ESG adoption also i…
U. Andrusiv, Olena Stoliarenko, H. Kupalova +3
This paper examines the impact of ESG factors on investment strategy and securities trading in Ukraine's context of sustainable finance. It finds that less than 5% of trading volume involves companies with public ESG strategies, and green b…
Dejan Glavas, Ftiti Zied
This special issue examines the real effects of sustainable finance through four articles: the environmental impact of green bonds, the influence of climate regulation on fossil fuel companies, biases in ESG scoring, and market reactions to…
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