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 381–400 of 3503 papers
Dr. Hannah L. Mercer
This paper examines environmental accounting and sustainable business reporting from a contemporary accounting perspective. It traces accounting's evolution from transaction recording to a broader information and accountability system servi…
Ratna Purnama Sari, Silvia putri Ramadhani, Tri Siwi Nugrahani +1
Using multiple regression on 18 Indonesian energy firms (2020-2024), this study tests how ESG disclosure, firm size, and leverage affect firm value. ESG disclosure and firm size show positive effects, while leverage has no significant impac…
Rifky Ramandha, Ghazali Syamni, Darmawati Muchtar +1
Panel regression on 45 Indonesian listed banks (225 observations, 2020–2024) examines how ESG disclosure, ROA, and DER affect firm value (PBV). ESG disclosure and ROA show significant negative effects, while DER is positive; the model expla…
Sartono Sartono
A PRISMA-based review of 95 papers (2020–2025) synthesizes links among tax morale, agency problems, institutional quality, sustainability pressure, and ESG disclosure. High tax morale and strong institutions curb aggressive tax avoidance an…
Gjosphink Putra Umar Sakka, Omasrianto Omasrianto, La Ode Safarudin
A narrative review of 18 studies (2019–2025) on corporate governance, gender diversity, and ESG disclosure. Strong governance and board/senior-management gender diversity are positively linked to ESG disclosure quality and firm performance.…
Zarfishan Aslam, Ravinder Kumar
A PRISMA-based systematic review and bibliometric analysis of 69 empirical studies (2020-2025) on ESG disclosure and cost of capital, structured via the TCCM framework. It finds heavy reliance on traditional theories, a developed-market geo…
Nabila Putri Maharani, Rispantyo
A survey study of accounting students at Slamet Riyadi University (Surakarta, Indonesia) testing whether environmental awareness, ethical values, and sustainability accounting knowledge predict intention to implement ESG reporting, using mu…
Syafirah Mohd Shahar, Muhammad Shoaib Saleem, Muhammad Imran +1
This qualitative review examines how power distance, ethical leadership, and organisational justice interact to shape ESG disclosure quality in ASEAN financial institutions. Synthesising 2020–2025 scholarship, ESG indices, and regulatory fr…
Jeanne Adelina Savitri, Yusnaini Yusnaini, Shelly Febriana Kartasari
A PRISMA 2020 systematic review of 2020–2025 research on ESG disclosure quality. The field has shifted from measuring disclosure quantity toward completeness, materiality, transparency, accuracy, and credibility. Stakeholder and legitimacy …
Hussaini Bala, Abdulaziz Saud Al Naim, Abdulrahman Alomair
Using 1,345 firm-year observations (2014-2024) from Sub-Saharan African firms, this study examines whether ESG performance reduces corporate carbon emissions. Total ESG, environmental, and social scores significantly lower emissions, while …
Lin-Gang Zheng
Using Chinese A-share panel data (2018–2023) and a modified Ohlson price model, this study tests whether supplementary ESG disclosure improves the value relevance of accounting earnings. ESG disclosure significantly strengthens the earnings…
Indah Permatasari, Agus Munandar
Using panel data from Indonesian-listed healthcare firms through 2024, this study tests how sustainability disclosure and gender diversity affect financial performance (EVA). Sustainability disclosure showed no significant association with …
Mochammad Arya Maulana, Tantina Haryati
Using 48 Indonesian-listed industrial firms (144 firm-years, 2022–2024), this study tests whether GRI 2021-based sustainability reporting disclosure (SRD) and board characteristics affect firm value (PBV), with profitability (ROA) as modera…
Permata Permata, Anggun Permata Husda, Elok Heniwati
A quantitative study of Indonesian-listed logistics firms (2020–2024) testing whether ESG disclosure and capital intensity affect tax avoidance. Capital intensity shows a significant negative effect; ESG disclosure alone is insignificant, t…
Reifan Hadaya Putra, Moermahadi Soerja Djanegara, David HM Hasibuan
Using 30 IDX ESG Leaders firms (2024–2025), this study tests how ESG disclosure, liquidity, and profitability affect firm value (Tobin's Q) via panel regression. ESG disclosure, ROE, and ROA show no significant effect; quick ratio is negati…
Gede Putu Yudistira, Dewi Sarifah Tullah, Iriyadi Iriyadi
Using 489 firm-year observations from Indonesian listed energy, consumer staples, and real estate firms (2023–2025), this study tests how ESG disclosure, transfer pricing, and financial distress affect tax avoidance, with earnings managemen…
Jennifer Haryanto, Jessica Naitkafun, Saskia Ayu Wandini +4
A quantitative study of 30 Indonesian-listed firms rated by ASSRAT 2023 examines how green digital transformation, ESG transparency, and circular economy disclosure affect corporate sustainability performance. Green digital transformation a…
Aisya Sheilla Farina Nadia, Eka Bertuah
Using panel data from 48 basic materials firms on the Indonesia Stock Exchange (2021-2024, 192 observations), this study examines how Green Intellectual Capital (GIC) and ESG Disclosure affect ROE, with firm size as moderator. GIC positivel…
Hayfa Saidah, Yeni Fitriani Somantri
Using 12 IDX ESG Leaders Index firms (60 observations, 2020–2024), this study tests whether ESG disclosure affects financial performance via investment decisions. ESG disclosure significantly influences investment decisions but has no signi…
Agnieszka Karman, Aleksandra Kowalska
This study examines how satellite and geospatial data can improve ESG disclosure quality, addressing the limits of self-reported and third-party data, weak standardization, and low verifiability. Through a bibliometric analysis of Scopus-in…
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