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 3202 papers
Bang S.
This paper examines how CEO incentive structures shape the reliability of corporate sustainability signals. It suggests that executive compensation design is key to making ESG disclosures credible, linking governance and disclosure quality.
Alshbili I.
This study examines how institutional context shapes corporate social responsibility disclosure in a developing country. It suggests formal and informal institutional factors determine the extent and quality of disclosure, offering foundati…
Fernandez C.
A study examining how ESG strategies relate to financial performance in Indonesian firms, and whether internal audit quality moderates that relationship. It suggests governance effectiveness shapes the financial payoff of ESG. No abstract w…
Albert A.
This work appears to bridge ESG evaluation and FinTech technologies to assess corporate carbon performance. Without an abstract, the specific methods, datasets, and findings remain unverified. It likely explores how financial technology pla…
Xia S.
This study appears to examine the relationship between female leadership and ESG disclosure. As no abstract is available, the methods, data, and findings remain unclear. It likely highlights board/executive diversity as a governance driver …
Jia X.
This study appears to examine whether financial literacy improves the quality or extent of ESG disclosures. Without an abstract, the exact methods and findings are unclear, but it frames disclosure behavior through the lens of human capital…
Awijen H.
An empirical study examining how green-innovation persistence and ESG performance relate to corporate net-zero pledges in China and Europe. It asks whether pledges precede real capability-building or are underpinned by demonstrated green ca…
Nur Azizah, Paniran, Imas Fatimah
Using panel regression on 40 Indonesian-listed pharmaceutical manufacturers (2020–2024), this study examines how environmental costs, environmental performance, and sustainability reports affect financial performance. Environmental costs sh…
Carnelita Diana, Setyo Tri Wahyudi, Saizal Pinjaman +1
Using 42 bank-year observations from three Indonesian banks (2010–2023), this study disaggregates GRI disclosures into economic, environmental, and social dimensions and tests associations with Tobin's Q via fixed effects. Social disclosure…
Aditya Bhaskoro, Sofie Sofie, Kanitsorn Terdpaopong
Using balanced panel data from 61 Indonesian basic-materials firms (2020–2024, 305 firm-years), the study finds thin capitalization, transfer pricing aggressiveness, and executive compensation each increase tax avoidance. ESG disclosure sig…
Fadi Al‐Asfour, Aliaa Elfedawy
Using 480 firm-year observations from 80 non-financial EGX100 firms (2018–2023), this study examines the link between ESG disclosure and audit fees in Egypt. ESG disclosure is positively associated with audit fees, suggesting greater audit …
Timothy N. Mkandawire, Matthias Nnadi
An empirical study examining how ESG disclosures affect corporate credit spreads and their term structures. It explores whether richer ESG disclosure is priced into bond markets, linking disclosure quality to financing costs and market valu…
Mujiono, Wahidahwati
Using PLS-SEM on Indonesian consumer non-cyclical firms (2017–2024), this study finds ESG disclosure does not significantly affect firm value, suggesting the Indonesian market has yet to price sustainability information. Intellectual capita…
Shelly Giovanni, Anisa Kusumawardani, Sari Rahmadhani
Using PLS-SEM on 88 Indonesian tech firms (2021-2024), this study examines how fraudulent financial reporting (FFR), financial performance, and sustainability disclosure affect firm value, with ESG as a mediator. Financial performance and E…
Maria Bursuc
A paper examining how the accounting profession must adapt to sustainability accounting and ESG reporting amid the green economy transition. Authored from Moldovan institutions, it likely addresses implications for accounting practice and e…
Ao Shu, Jing Shi, Jilong Chen +2
This paper examines ethical vulnerabilities in ESG reporting through the concept of 'moral mirage cascades,' analyzing structural weaknesses in disclosure processes. Without an available abstract, the full contribution is unclear, but it li…
Yevheniia Polishchuk, Yana Valko, I. Khovrak +2
This study integrates ESG characteristics into intrinsic DCF valuation for three listed Ukrainian agribusiness firms (2019-2024 data, 2025-2029 forecasts). ESG-adjusted enterprise values rise 15.7-25.0%, with discount-rate repricing explain…
Si-Qi Wang, Jun-Hwa Cheah, Christoph Wu +1
A two-layer systematic literature review of ESG information disclosure (ESG-ID) using the SPAR-4-SLR protocol. Bibliometric analysis of 1,507 articles and content analysis of 437 A*/A-ranked journal articles build an integrated framework li…
Nilesh Jagannath Ikare
Using a synthetic cross-sectional dataset of 240 Indian listed firms, this study examines how digital finance adoption relates to ESG and profitability. Digital finance is positively associated with ESG, and the E pillar mediates the positi…
M. Vokhidova
This study builds a three-layer Integrated ESG Assessment Model (IEAM) merging GRI, SASB and TCFD into one composite index, with weights from AHP expert survey and Shannon entropy. Using a hand-coded 2018–2025 panel of 120 non-financial lis…
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