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 21–40 of 2732 papers
Ibrahima Sall
This dissertation analyzes how ESG disclosure, transparency, and ethical certification shape market behavior. A product-market competition model shows transparency can cut unit-level externalities yet raise aggregate externalities via expan…
(著者不明)
A case study assessing the quality of ESG information disclosed in the sustainability reporting of tourism firm Valamar Group. It examines qualitative dimensions such as completeness, comparability and reliability, highlighting reporting ga…
Alanoud Ali Al-Maadid, Mohamed Sami Ben Ali, Brahim Bergougui
Using a 63-country panel (2010–2024) and an entropy-weighted ESG index, the study finds climate vulnerability significantly lowers sovereign ESG performance. Adaptation innovation and institutional quality weaken this adverse effect, while …
Huthifah Al-Hazaima
Survey of 410 representatives from Amman Stock Exchange-listed firms analyzed via PLS-SEM. ESG disclosure quality, corporate reputation, stakeholder trust, and green innovation are all positively associated with perceived investment attract…
Heba Ali
Using 23,211 firm-year observations across 5,870 G-7 listed firms (2019–2024) with fixed-effects and 2SLS regressions, this study examines whether SDGs disclosure mitigates the negative impact of ESG controversies on firm value. Firms expos…
Shibo Bian, Jinjie Liu, Xunxiao Wang +1
Using data from Chinese investor interaction platforms, this study examines how retail investor attention relates to firms' voluntary ESG disclosure. The positive association is stronger for firms with better ESG performance, larger size, s…
Romadhona Romadhona, Rr. Tjahjaning Poerwati
Using 148 observations from Indonesian-listed banking firms (2022–2025), this study examines how ESG disclosure affects financial performance with gender diversity as a moderator. Gender diversity strengthens the positive effect of environm…
Karolina Hozova, Tomas Havranek, Zuzana Irsova
First meta-analysis of board gender diversity and ESG ratings, using 533 estimates from 106 studies. The average effect of a one-percentage-point increase in female board representation is ~0.28 ESG points, but correcting for publication bi…
Hameed A.
An empirical study examining how individual ESG disclosure components (environmental, social, governance) affect firm performance in the GCC financial sector. By disaggregating disclosure into components, it tests the economic value of ESG …
Xue J.
This study empirically examines whether ESG disclosure shields firm valuation during global crises, focusing on institutional investor ownership as a channel. It suggests higher-quality ESG information supports investor confidence and valua…
Herna Herna, Etty Gurendrawati, A. Buchdadi
Using panel regression on 18 non-financial firms (90 observations) in Indonesia's ESG Quality 45 IDX KEHATI index (2019-2023), this study finds that aggregate and pillar-level ESG disclosure significantly raises firm value, while earnings m…
Navodita Gahlot, Mukesh Verma
This study examines sustainability disclosure levels and their link to financial performance (ROA, ROE) across Indian Automobile, Cement, IT and Oil & Gas sectors from 2020-21 to 2024-25. Disclosure rose across all industries driven by ESG …
Muhammad Rifky Ardiansyah, Willy Sri Yuliandhari
Using panel regression on 10 chemical manufacturers (60 observations) listed in Indonesia, this study tests whether sustainability reporting, good corporate governance, and green accounting affect earnings quality. The three factors jointly…
Fitriya Sari, Muzayyanah Muzayyanah, Muhamad Dzulfikri
A quantitative study examining how financial performance (ROA) affects sustainability report disclosure among firms in Indonesia's ESG Star Index. Simple linear regression shows ROA has a positive, significant effect on disclosure (p=0.000)…
Rinni Indriyani, Fitriya Sari, Muhamad Dzulfikri
This study examines how good corporate governance—board of directors, audit committee, and independent commissioners—affects sustainability report disclosure among Indonesian ESG Star listed companies using multiple linear regression. The b…
Li Y.
An empirical study examining how ESG disclosure affects firm value, incorporating CEO power as a governance moderator. It suggests the economic payoff of disclosure depends on managerial power structures, linking disclosure regimes with cor…
Amarna K.
An empirical study examining how ESG disclosure quality and real earnings management jointly affect a firm's cost of financing. It suggests disclosure credibility feeds into capital-cost assessment, linking non-financial ESG information wit…
Amarna K.
This paper examines how corporate ESG disclosure relates to tax practices, asking whether disclosure reflects genuine stakeholder-oriented behavior or merely legitimacy-seeking impression management. Tax is an under-examined ESG dimension, …
K. M. Anwarul Islam
Using a balanced panel of 110 non-financial Dhaka Stock Exchange firms (2004–2024, 2,310 firm-years), this study tests whether ESG investment raises firm value and whether corporate reputation moderates that link. ESG investment significant…
Francisco Ramírez Moreno
This article redefines sustainability as a transformative, ethical, and regenerative praxis managing interactions among ecological, social, economic, and governance systems. It compares the proposal with SDGs, Paris Agreement, GRI, ESG, ISO…
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