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 3503 papers
Radwan E.K.A.
A comparative study of the determinants of web-based CSR disclosure across global Islamic and conventional banks. It likely examines how bank type, size, and profitability shape disclosure levels. Without an abstract, details are limited, b…
Esti Qama, Sahrullah Sahrullah, Safri Haliding
Using LQ45-listed firms on the Indonesia Stock Exchange (2020-2024), this study quantitatively tests how economic, environmental, and social sustainability disclosure affects ROA and ROE. Environmental disclosure significantly improves fina…
Yodrak Nantapanich
An empirical study examining the link between ESG disclosure and tax planning among firms listed on the Stock Exchange of Thailand. It asks whether ESG disclosure reflects genuine stakeholder responsiveness or legitimacy-seeking impression …
R. Heru Kristanto HC, Nilmawati Nilmawati, Raden Hendry Gusaptono +1
Using 20 listed Indonesian banks over five years (100 firm-year observations), this study tests whether ESG disclosure affects ROA, Tobin's Q, and intellectual capital efficiency (VAIC) via fixed-effects panel regression and mediation analy…
Olivia Hasifah, Siti Aisjah
Using multiple regression on six Indonesian energy firms (2019–2023), this study tests how ESG disclosure, green innovation, and profitability (ROA) affect firm value. ESG disclosure and profitability significantly raise firm value, while g…
Saifullah Saifullah, Nafi’ Inayati Zahro, Alfiyani Nur Hidayanti
Using 140 observations from 28 Indonesian consumer non-cyclical firms (2020–2024), this study tests how sustainability report disclosure, environmental performance, capital structure, and ESG disclosure affect firm value, with firm size as …
Alfiana Wanda Lestari, Harjanti Widiastuti
Using 2022–2024 data from energy firms listed on IDX and Bursa Malaysia, this study tests whether sustainability reports mediate the effects of CEO power and corporate reputation on firm value. CEO power and reputation raise firm value, but…
Jamiu Bashir, Lawan Yahaya, Shittu Oladipupo Ibrahim
Using panel data from 43 Nigerian listed manufacturers (2014–2024), this study finds that environmental, social, and governance disclosures each positively and significantly affect ROA and ROE. Board independence also improves performance a…
Huda Ameen Oleiwi, Mundher Abbas Shaalan
This narrative review of 46 peer-reviewed articles (2016-2026) examines how environmental accounting improves sustainability reporting quality. It identifies trends such as integration with GRI and ISSB, AI/digital tools for environmental m…
Ibrahim Alnohoud, Sajead Mowafaq Alshdaifat, Safaa Ahmad +2
Using 590 firm-year observations from Jordanian listed firms, this study examines how sustainability reporting disclosure relates to earnings management. Higher disclosure is significantly associated with lower accrual-based earnings manage…
Hengky Reynaldi Chan, Fanji Farman
Using 23 firms (69 observations) consistently listed in Indonesia's ESG Sector Leaders IDX KEHATI index (2022–2024), this study tests board gender diversity (BGD) and independent audit committee (IAC) effects on CSR disclosure via panel reg…
Agustin Palupi, Elisabeth Tri Aryanti Istimawani
Using 324 Indonesian manufacturing firm-years (2023–2025), this study examines ESG disclosure, governance, and firm value with tax avoidance as a mediating channel. Board independence directly raises firm value, while ESG disclosure, board …
Seungju Choi, Fabrizio Ferri, Daniele Macciocchi
Using a quasi-experiment, the authors test whether mutual fund investors react to purely mechanical changes in ESG ratings. A mechanical rating upgrade raises the probability of selection by ESG funds (extensive margin), but holdings of exi…
Cash D.
This paper critically frames sustainable finance ratings as the latest symptom of a broader 'rating addiction' in financial markets. It argues that over-reliance on ESG ratings distorts investor judgment and corporate behavior, raising gove…
Jiang Z.
An empirical study examining how ESG indicators affect corporate financial performance. It links ESG evaluation to financial outcomes, with implications for investors and disclosure practice. No abstract is available, so data and methods re…
Hung The Dinh, Tuệ Minh Phạm, Vân Bích Nguyễn
This study examines how ESG disclosures affect individual investors' decisions in Vietnam's stock market, integrating TPB, Signaling, and Legitimacy theories. Using PLS-SEM on 412 investors across HOSE, HNX, and UPCoM, it finds all ESG dime…
A. Susbiyani, Ari Sita Nastiti, Astrid Maharani
This study examines whether financial performance and foreign ownership affect ESG disclosure, and tests green innovation's moderating role. Using 84 observations from Indonesian ESG Leaders Index and SRIKEHATI Index firms (2021-2024), it f…
Chrisnando Marshall Tambunan, Wukuf Dilva Rafa, Syarif M. Helmi
Analyzing 18 Indonesian transportation and logistics firms (2020–2024) via Moderated Regression Analysis and the Beneish M-Score, this study finds only opportunity and executive arrogance directly drive financial statement fraud. Sustainabi…
Veronica Prisacaru, Marian Jalencu
This study examines the regulatory framework of sustainability reporting and empirically assesses how far gender and social dimensions are reflected in reports. It finds firms increasingly treat gender equality and social transformation as …
Nida Garnida Fitrianti, Anggun Yolistina, Zaenal Aripin
A mixed-methods study of 50 listed firms (2015-2023) links sustainability reporting to financial performance. ESG scores correlate positively with ROA, ROE and EPS, with environmental initiatives (carbon reduction, resource efficiency) driv…
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