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 401–420 of 2732 papers
Tarisa Aulia, Evi Yuniarti, Damayanti
This study examines the association between ESG disclosure and cost of debt for 17 Indonesian energy firms (2021-2024, 68 firm-years). Using GRI 2021-based content analysis and regression, only social disclosure shows a significant negative…
Ece Kozol
This paper empirically analyzes the relationship between composite ESG ratings and firm value for Borsa Istanbul-listed firms from 2015 to 2023, focusing on the context of inflation. It examines how ESG performance affects firm valuation du…
Feng He, Shiyao Yang, Longxuan Chen +1
This paper empirically examines the relationship between corporate ESG ratings and firm-level biodiversity risk exposure. It investigates how well ESG ratings capture biodiversity risks, offering implications for investors and corporate ris…
Jiahui Guo, Tiantian Tang, Shouxun Wen +1
This paper examines the impact of ESG rating divergence on the cost of digital finance. While no abstract is available, it likely explores how inconsistencies in ESG assessments affect financial markets and corporate financing.
Rajni Bala, Charbel Salloum, Muskaan Arora +2
This paper explores behavioral factors that encourage SMEs to adopt sustainability reporting. It analyzes how numerical and green framing influences reporting behavior, offering insights for policy interventions and support mechanisms.
Ruiqian Li, Jihui Dong, Ma Zhong
This paper examines how disagreement among ESG rating agencies affects equity mispricing. It empirically tests whether rating divergence provides incremental information or merely adds noise, with implications for market efficiency and inve…
Nagriwum T.M.
This paper empirically examines the synergistic effect of CEO capability and green innovation intensity on ESG disclosure using contemporaneous correlation techniques. It suggests that firms with capable CEOs are better positioned to levera…
Yu-Jie Zhao, Jiun-Hao Wang, Szu-Yung Wang
Using Taiwan's 2018 mandatory sustainability disclosure policy, this study employs a Differences-in-Differences model on agri-food companies to assess ESG performance changes. Results show improved ESG performance driven by legal compliance…
Indo Sengngeng, Amiruddin, Nadhirah Nagu
This study examines the impact of sustainability report disclosure, environmental performance, and capital structure on firm value, with profitability as a moderator, using a sample of 45 energy companies listed on the Indonesia Stock Excha…
Meilisa Minoda Alista, Endah Susilowati
This study examines the impact of financial performance and government ownership on sustainability report quality, with corporate governance as a moderator, using data from Indonesian mining companies (2022-2024). Results show financial per…
Refadiansyah Rahmatullah, Moh Yudi Mahadianto
This study analyzes the impact of profitability and independent commissioners on ESG disclosure quality in Indonesian consumer non-cyclical companies. Using panel data from 42 firms (2021-2024) and GRI G4 index, it finds negative effects of…
Masripah Masripah Masripah Masripah, Dianwicaksih Arieftiara, Shinta Widyastuti +1
This paper empirically examines how competitive intensity and business strategies affect ESG reporting in ASEAN-6 economies. It investigates the influence of market competition on the quality and extent of ESG disclosure, offering insights …
Jafar R.
This empirical study examines the impact of ESG disclosure on creditors' decisions using Indonesian firm data. It suggests that ESG disclosure may influence creditworthiness assessments and financing conditions, highlighting the importance …
Adriel dos Santos Grodt J.
This paper empirically examines how ESG disclosure affects the sensitivity of executive compensation to firm performance. It suggests that increased ESG transparency may alter incentive structures, promoting long-term sustainability-oriente…
Saripulloh A.
This paper empirically examines the relationship between ESG disclosure, carbon intensity, and financial performance in Indonesia's high-polluting industries. It investigates whether better ESG disclosure is associated with lower carbon int…
Liu Z.
This paper theoretically examines how stakeholder influence, goal compatibility, and resource dependence affect firms' adoption of ESG disclosure strategies. Although empirical data is unclear, it offers insights into determinants of disclo…
Emmanuel Jnr Ikponwosa Edebiri, Nasamu Gambo, Titilola Olufunke Soyege
This qualitative study examines opportunities and challenges of green management and sustainable finance in Nigeria's ESG landscape. It finds opportunities for integrating environmental principles into investment decisions, but challenges i…
Mohamed Hessian, Rania Sherif Hassan, Israa Omran +1
This thematic literature review synthesizes 98 empirical studies (2010-2024) to examine how female participation in board, executive, and oversight roles affects earnings management (EM). It finds a predominantly negative association with a…
Ike Indrianti Priyono, Harmono, Diyah Sukanti Cahyaningsih +2
This study examines the effects of ESG disclosure and institutional ownership on firm value in Indonesian energy companies. Using data from 20 firms (2022-2025), it finds that ESG disclosure has no significant effect, while institutional ow…
Benja Fagerland, Lincoln Bleveans
This is a correction notice to a previously published article. The original paper proposed a framework where corporate diversity responsibility (CDR) acts as a catalyst for sustainable governance, integrating equity, climate resilience, and…
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