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 3028 papers
Mohammad Rafli Putera Fadhlyta, Willy Sri Yuliandhari
This study analyzes the relationship between ESG disclosure and firm value for Indonesian energy firms using panel data regression. Firm size and profitability positively affect firm value, while leverage shows inconsistent results. The fin…
Okechukwu D. Amadi, U. Uwaleke, Success Jibrin Musa
This study examines the effect of governance sustainability disclosure on firm market value in Nigeria's listed industrial goods sector, with investor trading behavior as a mediator. Using panel data from 2010-2025, the results show no sign…
Putu Suda Nurjani, Sintia Permata Sari, Vinsensius Tibo
This study examines how Social Return on Investment (SROI) and transparency in impact reporting affect investor trust and funding sustainability among foreign architecture development companies in Bali. Using PLS-SEM on survey data from 185…
Yoga Ardiansah, Dwi Suhartini
This study examines the impact of sustainability reporting, independent commissioner proportion, and institutional ownership on firm value, with financial performance as a mediator, for 35 Indonesian energy firms (2022-2024). Panel regressi…
Onuora J. K. J
This paper empirically examines the impact of sustainability reporting on the financial performance of manufacturing firms in Nigeria. It analyzes how the quality and extent of disclosure relate to profitability and firm value, offering ins…
Sofiіa Kafka
This paper proposes an analytical methodology to integrate non-financial reporting into strategic management under CSRD/ESRS and Omnibus I, based on double materiality. Using hybrid weighting combining ESRS materiality, expert evaluation, a…
Hani Fitria, Herman Rustandi
This study examines the impact of ESG disclosure on financial distress risk (Zmijewski model) for 24 food and beverage companies listed on the Indonesia Stock Exchange from 2020 to 2024. Using panel regression with random effects, it finds …
Linrui Zhang
This paper examines the impact of city-level climate policy uncertainty on corporate ESG report issuance in China. Using data from 2011-2022, the authors find that the average effect is essentially zero, bounded within ±0.75 percentage poin…
Laurence L. Delina, Leslie Anne L. Yasis
Firms under identical ESG reporting requirements vary in how they 'speak' the Social pillar. This study introduces 'disclosure posture' as the balance between quantitative and qualitative Social disclosures, analyzing 28 firm-year observati…
Lavin J.F.
This paper empirically analyzes the relationship between board heterogeneity and ESG reporting quality in an emerging market. It examines how board composition influences sustainability disclosure, aiming to clarify the link between corpora…
Lavin J.F.
This paper empirically examines how board characteristics (e.g., size, independence) and ownership structure (e.g., institutional, foreign) influence the extent of ESG disclosure in an emerging market. It provides insights into governance d…
Alsayegh M.F.
This paper examines the impact of ESG disclosure on corporate economic, environmental, and social performance. It analyzes mechanisms through which disclosure contributes to sustainability improvement and offers practical implications.
Zhou X.
This paper analyzes ESG disclosure performance of Chinese firms, examining the relationship between disclosure quality and firm characteristics. It proposes optimization strategies and offers implications for the development of ESG disclosu…
Yang Y.
This paper empirically examines the impact of ESG disclosure on corporate bond credit spreads in China. It investigates whether transparency in ESG information reduces investor risk perception and affects financing costs. Considering China'…
Dempere J.
This paper examines the impact of women's empowerment on corporate ESG disclosure. It investigates how female board representation and workforce diversity influence the quality and extent of ESG reporting, highlighting the link between corp…
Volodymyr A. Kolodiychuk, Mykhaylo B. Kurtyak
This theoretical paper examines how CSR enhances the resilience of corporate governance in Ukrainian agroholdings under wartime logistics disruptions. It identifies four channels: human capital, stakeholder engagement, ESG practices, and re…
Yuyao Zhao, Yating Zeng, Wen-Dai Lv
Using panel data from Chinese A-share listed firms in high-risk industries (2012-2024), this study shows that safety investment significantly improves total factor productivity (TFP). The effect operates through strengthening organizational…
Zhen Wang
This study empirically examines how China's Fair Competition Review System (FCRS) drives corporate ESG behavior within a new institutional economics framework. FCRS reduces administrative monopolies, enhancing market mechanisms, and signifi…
Yucheng Li
Using Chinese A-share firms (2015-2022), this study finds that ESG rating discrepancies undermine the persistence of corporate green innovation. The effect operates through financing constraints and heightened business risk, and is stronger…
Zixi Xu
This study empirically shows that firms with better ESG performance engage in significantly less tax avoidance. The mechanism is that strong ESG performance eases financing constraints, reducing the need for tax avoidance. The effect is str…
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