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 361–380 of 3028 papers
Mackenzie Langrell-Read
This study investigates how New Zealand SMEs understand, adopt, and enact sustainability reporting (SR), focusing on digital tools and institutional context. Based on 15 qualitative interviews, it finds that SME engagement with SR is shaped…
Eva Wany, Iman Supriadi, Fadilla Purwitasari
Using SEM on 135 SMEs in East Java, Indonesia, this study finds that sustainability accounting literacy directly and indirectly (via sustainability reporting) improves SME sustainability performance, while waste management only has an indir…
Lulu Ardelia Kholillah, Anita Kusuma Dewi, Fitri Mareta
This study examines the impact of green accounting (environmental cost ratio), leverage, and firm size on sustainability report (SR) disclosure among Indonesian agribusiness firms. Pooled regression analysis shows green accounting and firm …
Gomez Gutierrez, Luania
This book examines how organizations measure, disclose, govern, and assure sustainability information, starting from the premise that ESG information can be accurate yet insufficient for decision-making. It covers major frameworks including…
Gavalas D.
This paper empirically examines whether sustainability reporting affects firm performance in the port sector. It analyzes the relationship between reporting practices and financial outcomes, offering insights for port companies' disclosure …
Winarsih W.
This paper empirically examines how ESG score disclosure affects sustainable growth rate, with a focus on the moderating role of collectivist culture. It suggests that cultural factors may amplify the effect of ESG disclosure, offering impl…
Lombarts A.
This paper focuses on ESG disclosure and the application of the CSRD in the hospitality and tourism industry. It examines industry-specific challenges and responses, offering practical implications for sustainability reporting.
Cho C.H.
This report summarizes the progress of sustainability reporting in Canada, providing an overview of corporate disclosure practices and trends. Specific data and analysis are not available, but it serves as a reference for understanding GX-r…
van Hoang T.H.
This paper empirically examines whether ESG disclosure transparency mitigated stock price declines during the COVID-19 pandemic for UK listed firms. Firms with higher disclosure quality likely gained investor trust and resilience. Offers in…
Raimo N.
This paper empirically examines the effect of ESG disclosure on corporate debt financing costs. It investigates whether the quality and extent of disclosure can lower the cost of capital, demonstrating the economic value of ESG information.…
Giannopoulos G.
This paper empirically examines the relationship between ESG disclosure and financial performance among Norwegian listed firms. It investigates how the quality and extent of disclosure affect firm value and profitability, offering insights …
Tian Y.
This paper examines how ESG disclosure affects corporate financing constraints, classifying firms by carbon emissions. It suggests that the impact of ESG disclosure varies between high- and low-carbon emitters, offering insights for investo…
Tarsisius Renald Suganda, D. Halim, P. Sastroredjo +1
This study analyzes how ESG performance affects corporate profitability through environmental innovation, using panel data from Indonesian non-financial firms (2012-2023). Fixed-effects and mediation analyses show ESG positively influences …
Kesya Indira Maharani
This systematic review (PRISMA, 27 articles, 2016-2026) analyzes the relationship between ESG compliance and WACC minimization, proposing sector-specific optimal capital structure (DER) strategies. ESG disclosure reduces risk and cost of ca…
Divye Sitlani
Analyzes the relationship between Bloomberg ESG scores and ROE for S&P 100 firms from 2021-2025 using pooled OLS. ESG score is positively but not significantly related to ROE, while leverage and Tobin's Q are significant. The model explains…
Eny Maryanti, Fauziatun Najwa, Sarwendah Biduri
This study examines the impact of green innovation on firm performance using ESG performance as a mediator and financial constraints as a moderator, based on data from 30 Indonesian consumer goods companies (2020-2024). Results show green i…
Al Al-Jarrah
This structured review synthesizes evidence on how ESG reporting affects financial performance, finding that benefits depend on disclosure quality, credibility, and governance. ESG reporting is generally linked to stronger profitability and…
Gaofei Wang, Yong-Hai Wang
Using Chinese listed non-financial firms from 2015-2023, this study finds that ESG rating divergence significantly reduces bank loan limits, consistent with heightened default risk concerns. The effect is stronger for non-SOEs and firms wit…
Ridwan Ramadhan
This study analyzes the effect of environmental performance and carbon emission disclosure on firm value for 28 Indonesian energy companies (2020-2024), with the Environmental Committee as a moderator. Results show environmental performance…
Devanshi Saini, Namita Sahay
This study examines the link between ESG factors and corporate financial performance using Unilever as a case study. Through in-depth analysis of ESG reporting, it shows how sustainability initiatives contribute to risk reduction, operation…
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