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 481–500 of 3028 papers
Krueger P.
This paper empirically analyzes the effects of mandatory ESG disclosure regulations worldwide. It examines how such regulations influence corporate behavior and market outcomes, potentially reducing information asymmetry and improving ESG p…
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…
A. Andrikopoulos, P. Michaelides, Guanxia Xie
Using patent data from over 3,500 Chinese listed firms, this study develops a structural model to show that ESG disclosure significantly boosts green innovation: disclosers see a 15.8% increase in green patent applications and 21.4% in auth…
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…
Sitong Zhang
Using the 2016 HKEX mandatory ESG disclosure policy as a quasi-natural experiment, this study employs a DID approach with A+H shares as treatment and A-only shares as control. It finds that mandatory ESG disclosure significantly increases s…
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…
Yuriko Uemura, Hidemichi Fujii
Using a global panel of 1,180 firms across 53 countries, this study finds that human capital disclosure is positively associated with cost of capital, but when coupled with strong management practices, it lowers cost of equity, especially w…
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…
Widya Tusyurur, Acep Komara
This study analyzes the impact of ESG disclosure and leverage on firm value, with profitability as a moderator, using data from 17 energy companies listed on the Indonesia Stock Exchange (2020-2024). Multiple regression results show ESG dis…
Roshan S
This paper proposes an integrated model linking ESG rating disagreement to institutional investment decisions via greenwashing perception and trust, moderated by disclosure quality and assurance. Based on a survey of 450 investors, it addre…
Juvy LaValley
This systematic review examines how corporate governance mechanisms—board structures, regulatory mechanisms, and disclosure practices—influence ESG transparency and strategic integration of sustainability. Preregistration strengthens method…
Radosveta Krasteva-Hristova, Luminița Diaconu
This study evaluates ESG disclosures of 36 organizations in Bulgaria and Moldova using a Data Gap Matrix covering 15 indicators. It separates disclosure quality into availability, granularity, and auditability, finding auditability weakest.…
Al Amosh H.
This paper examines how board members' educational backgrounds (degrees, fields of study) influence corporate ESG performance. It sits at the intersection of corporate governance and ESG, analyzing whether board diversity and expertise cont…
Nollet J.
This paper examines the non-linear and disaggregated relationship between corporate social responsibility (CSR) and financial performance, suggesting that the link is not simply linear. It offers important implications for ESG investing and…
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