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 461–480 of 3202 papers
Daifa Fatmasari, A. Juanda, Agung Prasetyo Nugroho Wicaksono
This study quantitatively examines how ESG disclosure affects financial performance among Indonesian non-financial listed firms. ESG disclosure shows a negative association with ROA (short-term cost pressure) but positive, significant effec…
Muhammad Ishaq Khamees, Musa Umar, Haruna Dadda'u +1
Using 2015–2024 data from ten listed Nigerian industrial goods firms, this study examines how firm size, leverage, profitability, age, and growth affect sustainability disclosure. Larger, older, profitable, and leveraged firms disclose more…
Sherifat Abdulazeez, L. Mustapha, S. E. Agbi +1
This study examines how board independence affects sustainability disclosure among 16 listed Nigerian manufacturing firms (2013–2023), and how firm age moderates this relationship. Board independence negatively and significantly affects dis…
Maya Rani Siahaan, Muhammad Zaini
Using panel regression on 63 Indonesian-listed mining firms (112 observations, 2021-2024), this study tests how the economic, environmental, and social dimensions of sustainability reporting affect firm value. Environmental disclosure shows…
Magdalene Williams, Ngbomowa Moses (Ph.D.) Jonah
This study examines how environmental disclosure (EDI) and social sustainability reporting (SSR) affect ROA and ROE of listed Nigerian firms using ex-post facto design and multiple regression. EDI and SSR jointly show significant positive e…
Paulina Grabowska
A bibliometric analysis of 532 publications on SME sustainability reporting from Scopus and Web of Science. It identifies eight thematic clusters and four future research directions: reporting technologies, rising stakeholder expectations, …
Kieran Edmond James, Sheikh Ali Tanzil, Mauizah Mozma
Using 2016–2024 panel data and content analysis of annual reports from South Pacific Stock Exchange (SPX) listed firms, this study examines determinants of ESG disclosure quality (not quantity) via PLS-SEM. Firm size, industry sector, and b…
Faisal Ayid Alroqy
An empirical study examining how CEO tenure affects ESG disclosure performance among Saudi-listed firms. It analyzes a governance attribute as a determinant of disclosure quality and quantity, contributing evidence on ESG disclosure drivers…
Ramyashree M S, Sahanashree N
This paper argues that weak third-party assurance and persistent divergence among ESG rating agencies undermine the informational value of mandatory sustainability disclosure. It suggests that disclosure mandates alone cannot guarantee deci…
Ni Komang Ayu Cintia Dewi, I Gde Kajeng Baskara
This event study examines market reactions to the LQ45 Low Carbon Leaders Index publication on the Indonesia Stock Exchange (2022-2024) using abnormal returns (AAR) and trading volume activity (TVA). Results show no significant AAR differen…
Shobana R., Sai Sona S., Rakshana N. S.
Using 1,008 firm-years from 210 NSE-500 non-financial firms (FY2019-20 to 2023-24), this study examines ESG performance and firm value (Tobin's Q) under India's mandatory BRSR regime. Fixed-effects regression finds ESG positively associated…
Toluwase Ariyo
This paper examines how agile governance relates to sustainability in digital transformation and proposes a Sustainable Agile Governance (SAG) Framework for boards and senior management. Based on a synthesis of 46 sources plus illustrative …
Valentina Beretta, Chiara Demartini, Eugenia Parodi +1
This study analyzes how the quality of sustainability reporting has evolved over time among Italian banks. Set against the EU's CSRD and non-financial reporting rules, it assesses the maturity of financial-sector disclosure practice, identi…
Erlangga Saputra, Elvin Bastian, Ina Indriana
Using 262 firm-year observations from 105 Indonesian consumer non-cyclical firms (2019–2024), this study tests how financial distress and leverage affect earnings management and whether ESG disclosure moderates these relationships. Neither …
Firyal Eilsa Nahdah, Edy Supriyono
Using panel data on 232 firm-years of Indonesian listed companies (2021-2024), this study examines how ESG performance—both composite and by pillar—affects SDG disclosure. Higher ESG scores significantly increase the extent of SDG reporting…
Wedia Hastuti, Lies Hendrawan Krisnawati, Irma Maria Dulame +2
Using PLS-SEM on panel data from 45 Indonesian manufacturing firms (2020-2025), this study examines ESG performance as a mediator between sustainability reporting and corporate value. Disclosure positively affects both ESG performance and m…
Wen-Guang Liu, Sheng-Li Wang
Using Chinese A-share firms (2012–2024), this study finds that stronger ESG performance increases foreign shareholding. The effect operates mainly through improved disclosure quality and internal control, and is stronger for non-state-owned…
Roshan Jain
A study examining how ESG scores relate to long-term stock performance. Without an abstract, methods remain unclear, but the topic sits at the finance-sustainability intersection, informing investors' use of ESG ratings and the validity of …
Nwachukwu Basilia Chiamaka
A cross-sectional survey using simple linear regression examines how sustainability reporting dimensions (market presence/investments, economic value generated) affect economic growth in Nigeria. Both dimensions show statistically significa…
Muhammad Putra Aprullah, Muhammad Arfan, Yossi Diantimala +2
Using 120 non-financial firms on Indonesia's IDX80 (2020–2023), this study tests whether ESG risk mediates the link between ESG disclosure and cost of debt (COD). ESG disclosure lowers ESG risk, which in turn raises COD, confirming partial …
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