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 3202 papers
Nur Tashkira Sahrir, Wiwin Aminah
Using panel data on 71 LQ45 firms (Indonesia, 2020-2024), this study tests how board size, tenure, independent commissioners, and audit committee affect ESG scores. A fixed-effects model shows the four factors are jointly significant, but o…
Aina Syifa, Arin Salsabila, Nuralia Shafira Khoirun Nisa +4
This study examines how corporate governance affects GRI-based sustainability report disclosure in 16 energy and mining firms listed on the Indonesia Stock Exchange (48 firm-year observations, 2022-2024). Governance variables jointly show a…
Oman Nurjaman, Apriwandi Apriwandi
A quantitative study of 50 Indonesian-listed mining firms (200 observations, 2021–2024) testing whether green accounting, sustainability reporting, and corporate governance (institutional ownership) affect firm value. Individually, only sus…
Chris Petra Agung, Wahdan Arum Inawati, Probowo Erawan Sastroredjo +2
Using PLS-SEM on Indonesian listed hotel firms (2021–2023), this study examines drivers and value effects of sustainability reporting. Audit committees positively drive disclosure while firm size does not; both disclosure and profitability …
Bonia Sundari, Ridarmelli Ridarmelli, Adib Minanurohman
Using panel data regression on 14 Indonesian-listed mining firms (56 firm-years, 2021–2024), this study tests how GRI 2021-based ESG disclosure, leverage, and dividend policy affect firm value (Tobin's Q). All three variables show positive …
RONGHUAN ZHANG, Saira Kharuddin, Ridzwana Mohd Said +1
An empirical study examining whether China's New Energy Demonstration City policy improves corporate ESG disclosure quality. It identifies a mechanism whereby the policy curbs greenwashing, thereby raising disclosure quality. It links local…
Yuriestyo Tjatur Widodo, Wahidahwati, Lilis Ardini
Using 85 firm-year observations from 17 Indonesian-listed mining firms (2018–2022), this study tests how ESG disclosure affects financial performance (ROA) and firm value (PBV) via regression and path analysis. Environmental, social, govern…
Fernetta Evania, Yenni Carolina
Using 83 firms across Indonesia, the Philippines, Thailand, and Vietnam (2020–2024), this study examines how board gender diversity moderates the effect of ESG scores on firm performance. Female board representation strengthens the ESG–firm…
Dal-Ri Murcia F.
A study on ESG disclosure practices among Brazilian listed companies. Without an abstract, specifics are unclear, but it likely examines disclosure patterns and gaps in an emerging market, offering a non-OECD perspective on the global conve…
Jing Gong, Feng-Ming Yang, Shuang Zhao
Using Chinese A-share panel data (2015–2023), this study shows ESG rating divergence aggravates corporate maturity mismatch between investment and financing. Mechanisms include tightened financial constraints, reduced information transparen…
Stefanus Dimas R. Saputro, Enrique Griffin Imanuel Marbun, Elfriana Nely Royana Situmorang
Using 1,168 firm-year observations from 146 non-financial firms in Indonesia, Malaysia, the Philippines, Thailand, and India (2017–2024), this study tests whether ESG scores affect ROE and Altman Z″-Score, with ESG controversies as a modera…
Najwa Arofatullabibah, Siti Nur’aidawati
Using panel data from five Indonesian multifinance firms (2016–2025, 50 observations) and a fixed-effects model, this study tests how sustainability reporting, non-performing financing (NPF), and capital structure affect firm value. Sustain…
ADEGOKE Bolaji Paul, Oluwaseyi Ayodele ADEDIPE
Surveying 213 employees across 20 consumer-goods manufacturers in Lagos, Nigeria, this study examines how sustainability reporting practices affect product pricing. Reporting practices showed a moderate, significant positive relationship wi…
Dauda. Madaki
Using panel data from five Nigerian listed industrial firms (2019–2023), this study examines how audit committee independence and meeting frequency affect ESG/sustainability reporting. Independence significantly improves sustainability disc…
Magdalene Williams, Ngbomowa Moses (Ph.D.) Jonah
This study examines how environmental disclosure (EDI) and social sustainability reporting (SSR) affect ROA and ROE among listed Nigerian firms. Using ex-post facto design and multiple regression, EDI and SSR jointly show significant positi…
(著者不明)
This is a peer review report on a study examining the link between sustainability disclosure, governance, and corporate performance using both accounting- and market-based measures. It received 'approved with reservations' status. No abstra…
Muhammad Arfan, Muhammad Putra Aprullah, Yossi Diantimala +1
Using 717 firm-year observations of non-financial firms on Indonesia's Sharia Stock Index (2018–2023), this study tests whether the ESG disclosure–cost of debt link varies by institutional ownership origin. Higher ESG disclosure is associat…
Yuliantari Astasuci Nalurita, Ula Restu Rafifah, Afif Musthafa +1
Using 87 firm-year observations from Indonesian listed firms (2022–2024), this study examines how ESG performance affects firm value and whether external assurance quality moderates this relationship. ESG performance significantly enhances …
F. P. Zotov, G. P. Butko
This study explores how Russian firms can engage management in decarbonization to strengthen strategic management. Using ESG principles and IPCC/corporate disclosure data, it develops a practical toolkit for targeted management of decarboni…
Mukhibi Anwar Sholih
Using 17 IDX ESG Leader firms (68 firm-year observations, 2021-2024), this study tests the effect of ESG Risk Rating on firm value (LNMCAP) and financial performance (ROA), with firm size as moderator. ESG risk rating is positively associat…
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