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 421–440 of 2732 papers
Oestreicher, Thomé Bayma, Leal, Rubens Savaris, Arruda, Fabio Antonio da Silva +6
This paper analyzes administrative challenges in integrating ESG factors into corporate strategy, based on literature review and Brazilian corporate examples (Vale, Suzano, Itaú Unibanco). It identifies barriers such as cultural resistance,…
Yadav S.
This paper examines ESG reporting and missing (M) scores in the Industry 5.0 era, aiming to broaden firms' and investors' decisions to achieve the Sustainable Development Goals (SDGs). It analyzes the impact of missing ESG information on in…
Al Amosh H.
This paper examines how ownership structure influences ESG performance disclosure and how board independence moderates this relationship. It provides empirical insights into the interplay between corporate governance and ESG reporting, offe…
Shalhoob H.
This paper empirically examines the impact of ESG disclosure on sustainability and financial performance among Saudi-listed companies. It suggests that ESG practices may positively influence both sustainability and financial outcomes, thoug…
Ahmad H.
This paper provides a scientometric review of global research trends on ESG factors in business investment and sustainability. It identifies growth patterns, key themes, and influential works, offering a comprehensive overview of the ESG in…
Bai G.V.
This paper empirically examines the relationship between ESG disclosure and firm performance during the COVID-19 pandemic, using a sample of Nifty 500 firms in India. It investigates whether ESG disclosure contributes to corporate resilienc…
Feng Q.
This paper empirically examines the relationship between ESG performance and stock misvaluation in Chinese firms, focusing on the role of governance quality. It finds that better ESG scores are associated with reduced mispricing, highlighti…
Mkadmi J.E.
This paper empirically examines how corporate governance quality affects ESG disclosure across multiple countries. It reveals the relationship between governance indicators and ESG disclosure, suggesting that institutional differences moder…
Liu J.
This paper empirically examines how corporate governance affects the cost of debt, focusing on the mediating role of ESG disclosure. It tests whether ESG disclosure reduces information asymmetry and influences financing costs.
Alodat A.Y.
This study examines the impact of ESG disclosure on firm performance and whether board gender diversity and sustainability committees moderate this relationship. Empirical findings suggest that the positive effect of ESG disclosure on perfo…
Gozlugol A.A.
This paper examines the tension between the environmental (E) and social (S) pillars of ESG in the context of net-zero transitions, arguing for integrating just transition principles into corporate governance and finance. It offers implicat…
Amanda Berneta Batulangi, Fera Damayanti, Juanda Astarani
This study analyzes the impact of ESG disclosure and carbon accounting on the cost of equity, with financial statement integrity as a moderator, using panel data from 33 Indonesian consumer non-cyclical companies (132 observations) from 202…
S. Bhowmick, A. Mahindrakar
This study compares GRI and BRSR social disclosures in the Indian infrastructure industry, analyzing five companies' FY2024-25 reports via content analysis and a Social Coverage Index. Findings show consistent self-reflective disclosures (e…
Agung Dinarjito
This systematic review shows that sustainability report assurance has evolved from a symbolic practice to an institutionalized governance tool. Assurance enhances report quality and credibility, boosting stakeholder trust and accountability…
Zuwaibatul Aslamiyah, Nur Faizah
This review integrates ESG risks (climate change, worker welfare, corruption) with organizational resilience using stakeholder, dynamic capability, and legitimacy theories. It finds environmental risk affects operational stability and cost …
Nana Nawasiah, S. Ambarwati, Tri Astuti +2
This study develops a Shariah-based ESG index and analyzes its association with the performance of Indonesian Islamic banks. Using content analysis of annual and sustainability reports from 2021-2024, the authors find a negative correlation…
Mohammad Hatta Fahamsyah, Muhammad Najamuddin Dwi Miharja, Stevanus Willyam Adi Setiawan
This study analyzes the impact of ESG disclosure on financial performance (ROA, ROE) of Indonesian Islamic commercial banks from 2020-2025 using panel data regression. Environmental, social, and governance disclosures each positively affect…
Ni Komang Ari Krisnawati
This study analyzes the 2024 Sustainability Report of PT Minna Padi Investama Sekuritas Tbk, an Indonesian securities company, against POJK No. 51/POJK.03/2017 and GRI Standards 2021. The report structure complies with regulations, but disc…
I. G. A. K. Pramadhi
This literature review examines the relationship between ESG reporting and corporate value. Findings are inconsistent, with ESG reporting tending to have no significant effect while ESG performance tends to have a positive effect. It also n…
Neeru Sidana, Rochna Arora
This study empirically analyzes the extent of sustainability reporting in the Indian real estate sector and its impact on financial performance. Using fixed-effects regression on 58 companies from the S&P BSE Realty Index over 2021-2024, it…
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