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 281–300 of 3503 papers
Anil Menon, Sandeep Jashwant
Panel regression on 120 listed Indian firms across manufacturing, financial services, and IT over five years finds a significant positive association between ESG disclosure scores and profitability (ROA, ROE, Tobin's Q), with governance dis…
Atika Rahmi, Riska Franita, Rizal Indra Tjahya
Using an unbalanced panel of 306 Indonesian listed non-financial firms (1,782 firm-year observations, 2018–2024) with firm and year fixed effects, the study tests whether audit committee financial expertise (ACFE), disclosure-evidenced digi…
Alshbili I.
An empirical study examining how ownership types and corporate governance mechanisms shape corporate social responsibility disclosure in a developing country. Without an abstract, specific findings remain unclear, but the work speaks to how…
Biju Ajithakumari Vijayappan Nair, Aghila Sasidharan, Arathy Chandralekha +1
An empirical study examining how ESG engagement affects non-performing loan (NPL) ratios in emerging-economy banks. It links sustainability practices to credit quality and risk management. Abstract unavailable, so methods and findings remai…
Erhui Hao, Junzhe Ma
An empirical study examining the relationship between corporate environmental investment intensity and ESG ratings among Chinese listed firms. It explores whether firms investing more in environmental measures receive correspondingly higher…
Varra Nur Ramadhani, Nujmatul Laily, Rizky Firmansyah +1
Using 240 firm-year observations from 60 non-financial firms in Indonesia's IDX ESG Leaders index (2021–2024), this study examines ESG disclosure's effect on financial performance and the moderating role of financial slack via DuPont analys…
A. Loureiro, Sónia Monteiro, Cristina Aibar-Guzmán
A bibliometric and systematic review of 54 articles (2018–2024) on SDG reporting and stakeholder engagement. Content analysis of reports and social media dominates across finance, real estate, mining, universities and municipalities. A key …
Chennakeshi Ganesh, Yesha Tomar, M. Ramu +3
This study examines how strategic marketing shapes sustainable business performance in the financial sector amid rising ESG expectations. It analyzes how financial institutions align marketing with sustainability goals, including ESG adopti…
Olayemi Sunday Sanya
This literature review examines how corporate reporting in Nigeria and other emerging markets has shifted from purely financial disclosure to a strategic tool incorporating ESG and sustainability metrics. It interrogates the 'sustainability…
Stefan Milojević, Snežana Knežević, Aleksandra Vujko
Survey of 1,415 Serbian healthcare employees using CB-SEM shows environmental financial literacy (EFL) drives governance/ESG reporting (β=0.658), which in turn raises environmental (β=0.561) and social sustainability (β=0.469). Governance/E…
Mohamad Zulman Hakim, Hilda Maulida, Tantri Kartika Sutanto +2
Using panel regression on 177 observations of Indonesian financial-sector firms (IDX, 2020-2024), this study tests how audit committee, firm size, independent commissioners, and board size affect sustainability report disclosure. Audit comm…
Supriyanto Supriyanto, Stephanie Stephanie
This study examines how accrual earnings management and ESG disclosure affect capital structure among non-financial firms listed on the Indonesia Stock Exchange (2020-2024) using regression analysis. Both factors show a significant negative…
Intan Puspitasari, Sari Rusmita, Muhsin
Using panel regression on 14 Indonesian-listed energy firms (2023-2025), this study finds ESG disclosure, capital intensity, and sales growth each significantly reduce tax avoidance. It applies the updated GRI 2021 standard, suggesting sust…
Dung Nguyen Thi Phuong, Trong Nguyen Duc, Hong Pham Thi Thanh +2
This study evaluates ESG disclosure levels of 11 key Vietnamese universities using content analysis and the Clarkson Index based on GRI Standards. Universities fall into three groups—Pioneer, Compliant, and Limited—showing that sustainabili…
Ilfa Rahma Salekha, Falsi Azizah, Lu’luil Mustafidah +2
Using 8 Indonesian-listed manufacturing firms (32 firm-year observations, 2022-2025), this study regresses ROA on ESG Risk Rating Score, firm size, leverage, liquidity, and capital structure. None of the variables show a significant individ…
Abdelmoneim Bahyeldin Mohamed Metwally, Sherif Ismail El-Halaby, Mohamed Ali Shabeeb Ali +1
Using 38,600 firm-year observations from the US, UK, and China (2010-2025), this study decomposes CSR into five dimensions and shows they explain innovation and financial performance better than aggregate ESG scores. Workforce CSR has the s…
Dinda Aprilia, Dwi Fitrianingsih
Using 80 firm-year observations from 16 Indonesian pharmaceutical firms (2020-2024), this study regresses financial statement quality on GRI-based sustainability reporting, green accounting, and green strategy. Sustainability reporting and …
NNAJI REGINALD CHIDI, AGIM GODSWILL ODOWUEZ, Amasiatu K. M. +2
Using 65 firm-year observations from Nigerian listed pharmaceutical firms (2013-2025), this study disaggregates sustainability reporting into environmental, social, and economic dimensions and regresses them on ROCE, ROA, and gross profit m…
ALIMOT FOLASADE OYAWOLE, WASIU ADEKUNLE OYERO, Sunday Azeita Okoughenu +1
Using OLS regression on 24 listed Nigerian deposit money banks (2016-2025), this study examines how board attributes relate to sustainability reporting quality and how bank size moderates this link. Board attributes show a significant posit…
Hope Udoma Samuel
Using robust regression on 11 Nigerian Exchange-listed industrial goods firms (2016-2025), this study finds environmental, social, and economic sustainability disclosures all significantly raise market share price. It provides emerging-mark…
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