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 3741–3760 of 26757 papers
В. Є. Онищенко
This paper proposes a conceptual framework integrating ESG marketing, accounting, reporting, and assurance, viewing sustainability information as a strategic resource. It aims to reduce fragmented information flows and risks of information …
Sofiyatur Rohmah, Novi Darmayanti, Isnaini Anniswati Rosyida
This study examines the impact of financial distress and ESG disclosure on tax avoidance, with audit quality as a moderator, for Indonesian non-cyclical consumer firms from 2020-2024. Panel regression finds no significant effects, suggestin…
Fitri Nurhayati, Rofiqah Wahdah, Yanuar Bachtiar +2
This study analyzes the impact of carbon emission disclosure, green innovation, eco-efficiency, and ESG on firm value (Tobin's Q) for Indonesian energy firms, with corporate governance as a moderator. Panel regression shows carbon disclosur…
Apriandhy Wahyu
This study examines the impact of environmental, social, and governance (ESG) disclosures on stock returns, and the moderating role of audit quality, for LQ45 Index companies in Indonesia. Findings show environmental disclosure has no signi…
Fajar Sholachuddin, S. Andayani
This study examines the effect of ESG disclosure and sustainability committee on firm value for 26 Indonesian energy companies (2022-2024). Using multiple regression, it finds ESG disclosure negatively affects firm value, while sustainabili…
Avant Muhammad Armadan, Fitriaty, M. H. Saputra
This study examines ESG disclosure in sustainability reports of IDX ESG Leaders index companies, evaluating patterns that may signal greenwashing. Using a mixed-methods approach with an ESG Disclosure Index based on GRI standards and NVivo …
Shichao Li, Heng Wu, A. S. Abu Bakar
This study examines the predictability of China's national carbon allowance prices around the March 2025 market expansion to steel, cement, and aluminum. Using 1,203 daily prices and 11 models with nested expanding-window validation, the ra…
Research Author
This paper provides an overview of the evolving legal framework for ESG compliance, analyzing international initiatives (SDGs, Paris Agreement, GRI, ISSB) and Indian regulations (SEBI, BRSR). It identifies challenges such as greenwashing an…
Zeyuan Liu, Yihao Wang, Jinchi Dong +2
This study evaluates China's 2035 NDC impacts on climate and air quality co-benefits using an integrated model, finding a net benefit increase of $1.5 trillion over 2025-2060. However, near-term climate benefits decline in underdeveloped re…
H. Young, E Setyowati, Agung Dwiyanto
This critical review examines operational energy cost modeling for tropical hotels, where cooling, hot water, and lighting dominate energy use. Screening 236 records, 48 studies were analyzed, covering simulation tools (EnergyPlus, TRNSYS),…
Sadia Tariq, Sarah Amir, Shoukat Iqbal Khattak +1
Using panel data from 49 countries (2000-2023), this study simultaneously estimates bioenergy patents and CO2 emissions. NDCs spur bioenergy patenting in developing countries but have negative effects in developed ones. Contrary to EKC, emi…
Zhen Wu, Xianjin Huang, Michael E. Meadows
This study integrates remote sensing and machine learning to estimate terrestrial carbon storage in China at high resolution. Total carbon storage is 113.48 Pg C, increasing by 6.62 Pg C from 2014 to 2023. Additional carbon gains in major r…
Younas Khan, G Lou
This study analyzes Pakistan's electricity transition from coal to solar, using the environmental Kuznets curve and structural break analysis. It considers the impact of the China-Pakistan Economic Corridor (CPEC) and empirically examines t…
Annisa Pujijayanti, Dwi Urip Wardoyo
This study examines the association between ESG pillar scores and ROA for 13 Indonesian Kompas 100 firms under OJK sustainability reporting rules. Panel regression shows no significant ESG pillar effects, while firm age is positively associ…
Christian Hwee Yee Heng, Hanifah Khalilah
This study examines ESG scores among Indonesian listed companies, potentially analyzing disclosure patterns and firm characteristics. Details are limited due to lack of abstract.
Gabrina Nathania
This study analyzes 69 firm-year observations of Indonesian energy companies to examine the effects of eco-efficiency, sustainability reporting, and corporate governance on firm value. Using regression and path analysis, it finds that eco-e…
John Brigham S Hombrebueno, Kayre Kyeen V Cabrera, Cyrus Allen R Ponio +2
This paper examines accounting students' behavioral influences and perceived intentions toward sustainability reporting, suggesting implications for education and future reporting practices.
Putu Putri Risma Wandansari, Lalu Hamdani Husnan, Siti Aisyah Hidayati
This study analyzes 18 Indonesian mining firms (2019-2024) to examine how ownership structure (institutional, managerial, family) affects sustainability report disclosure, with profitability as a mediator. Institutional and managerial owner…
Rintan Nuzul Ainy, Navaya Helena, Lu’lu’ Nafiati
Analyzing 32 Indonesian ESG-listed firms with PLS-SEM, this study finds that green innovation significantly increases firm value, while carbon emission disclosure significantly decreases it, and eco-efficiency has no effect. Environmental p…
Sintya Azri, Annisaa Rahman
This study examines how CEO characteristics (age, gender, international background, narcissism) affect ESG disclosure among Indonesian listed firms, grounded in Upper Echelons Theory. Using 2021-2023 data and regression analysis, it finds g…
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