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 321–340 of 3202 papers
Oluwakemi A.A.
An empirical study examining how ESG financial materiality affects firms' financial performance, and whether ESG transparency moderates that relationship. It asks whether the quality and transparency of ESG disclosure shapes the performance…
Wang X.
An empirical study examining how ESG disclosure drives corporate technological innovation, with product market competition as a moderating factor. It analyzes whether competitive pressure strengthens or weakens the innovation effects of dis…
Fu T.
An empirical study using Chinese firm data on how ESG disclosure and innovation affect corporate financial performance. It suggests that stronger ESG disclosure links to financing and firm value. Useful for benchmarking the economic effects…
Yan-Qiu Cao, Yi-Fan Zhou, Xin-Feng Dou +1
Using Chinese A-share energy, mining, and infrastructure firms (2015-2023), this study finds ESG rating divergence significantly reduces corporate financial resilience. Tighter financing constraints and reduced analyst attention mediate the…
Manuel Verdú, Óscar Carchano, Sergio Belza
Using 258 rights issues across 41 countries (2000–2023), this study tests whether ESG performance affects arbitrage opportunities in rights-based equity offerings. Contrary to the expectation that stronger sustainability improves pricing ef…
ALIMOT FOLASADE OYAWOLE, WASIU ADEKUNLE OYERO, Sunday Azeita Okoughenu +1
Using 2016-2025 data from 24 listed Nigerian deposit money banks, this study tests how board attributes relate to sustainability reporting quality and whether bank size moderates this link. OLS regression shows board attributes have a signi…
Amelia Christie, Dedi Haryadi
Using panel regression and moderated regression analysis on 40 Indonesian-listed manufacturing firms (200 observations, 2020–2024), this study tests how profitability and total asset turnover affect firm value (market cap), with ESG disclos…
Kittisak Jangphanish, Wachira Boonyanet
Using 4,807 firm-year observations from 437 Thai-listed firms (2014–2024), this study examines ESG disclosure's association with dividend payout and EPS across eight industries. Associations are highly heterogeneous: dividend links are posi…
Shelly Giovanni, Anisa Kusumawardani, Sari Rahmadhani
Using PLS-SEM on 88 Indonesian-listed technology firms (2021-2024), this study examines how fraudulent financial reporting (FFR), financial performance, and sustainability disclosure affect firm value, with ESG as a mediator. Financial perf…
Novendi Arkham Mubtadi, Sri Iswati
This article addresses the normative gap between Sharia governance, focused on contract-level compliance, and global ESG reporting standards that omit Islamic legal norms. Drawing on maqāṣid al-sharīʿah (preservation of life, intellect, lin…
Nurul Chaerany, Vita Aprilina
Using panel data on 93 Indonesian non-cyclical consumer firms (279 observations, 2022–2024), this study tests whether ESG disclosure, free cash flow, and corporate governance reduce financial distress (Altman Z-Score). None showed a signifi…
M. Elhatrea
Using PLS-SEM on 250 stakeholder surveys plus 20 interviews, this study shows that ESG rating divergence erodes stakeholder trust, corporate legitimacy, and sustainable decision-making, with trust partially mediating the effect. Institution…
Mintari Yulianingsih
Using 60 UK and US listed firms (2019–2023), the study quantifies ESG rating disagreement as the standard deviation of percentile-standardized scores from Refinitiv, Bloomberg, and S&P Global. Panel regressions show disagreement is positive…
Xin Li, Hong Xie
This study analyzes multimodal interactional metadiscourse in PetroChina's ESG reports (2018–2024). The company relies heavily on self-mentions and boosters to project authoritative agency, while attitude and engagement markers draw in stak…
Nurul Fatihah Ilias, R. Safeei, Marzlin Marzuki +2
This conceptual paper proposes that green auditing capability mediates the relationship between internal audit effectiveness and environmental performance. Through a structured narrative review and thematic analysis, it identifies independe…
N. Ningsih, Sudrajat
Using panel data from 22 Indonesian public universities (2020-2024), this study examines how university size (enrollment) affects sustainability disclosure measured via the Campus Sustainability Assessment Tool. Drawing on Legitimacy Theory…
Nurul Aini, Lilik Pirmaningsih
Using 62 Indonesian-listed manufacturing firms (248 firm-year observations, 2021-2024), this study tests how sustainability reporting (SR) and good corporate governance (GCG) affect firm value, with firm size as a moderator. SR, independent…
이현주
This study analyzes the ESG disclosures of two Korean public airport operators (Incheon International Airport Corporation and Korea Airports Corporation), examining which institutional sources they draw on and how evidence-presentation mech…
Mohammed Ali Alghamdi, Shadia Daoud Gamer, Abdelmjeed Abdelrahim Ali Alajab +2
Using 73 non-financial Tadawul-listed firms (2015–2024), this study tests whether ESG disclosure reduces firm risk, focusing on board independence as a moderator. Fixed-effects and dynamic System GMM results show the risk-reducing effect is…
Frisky Jeremy Kasingku, Abby Ashraff Bin Saprudin, Boon Heng Teh
This study empirically examines the relationship between ESG disclosure intensity and firm performance among ASEAN-listed firms. It tests how the depth of ESG disclosure affects financial performance and firm value, offering evidence from e…
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