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 501–520 of 3028 papers
Alia M.A.
This paper examines the impact of audit committee effectiveness on CSR disclosure, focusing on the moderating role of audit quality. It suggests that high audit quality may strengthen the positive effect of audit committee effectiveness on …
Salsabila Khairunnisa, Memed Sueb, Agus Puji Priyono
This study analyzes the impact of ESG performance and carbon intensity on tax aggressiveness among 17 energy companies in Indonesia, Malaysia, Singapore, and Thailand (2020-2024). Panel data regression shows that ESG performance significant…
PhD Sérgio Teixeira
This study compares sustainability reports of companies adopting GRI standards versus those following only IFRS, analyzing 60 firms listed in New York, London, and Frankfurt. Results show GRI adopters have greater ESG disclosure coverage an…
OLALEKAN TESLIM HAMZAT, AYODEJI OLUMIDE OGUNTUNDE, Sunday Azeita Okoughenu
This study analyzes annual report data from 23 quoted deposit money banks in Nigeria (2016-2025) to examine the effects of organizational culture and board structure on corporate sustainability reporting. Multiple regression results show or…
Mathias Avendei
This study examines the impact of sustainability reporting on financial reporting quality, audit quality, and firm performance using panel data from Nigerian listed firms (2018-2024). Findings show that sustainability disclosure improves re…
Paojan MS, Duki Adam, Budi Harta Rahayu
This study examines the implementation of Sustainability-Oriented Accounting (SOA) and Integrated Reporting (IR) in Indonesian state-owned construction enterprises through content analysis of annual and sustainability reports. While progres…
Ogbada Eyong Ikwa
This study examines the influence of environmental accounting (environmental cost) on sustainability reporting (social, economic, environmental) of listed manufacturing firms in Nigeria using panel data from 2010-2024. Findings show environ…
Chukwuebuka Victory Nzechukwu
This study examines the relationship between sustainability reporting (environmental, economic, social) and operational performance (net profit margin, return on assets) for 10 listed manufacturing firms in Nigeria using panel regression. O…
Iniobong Senas Usoro
This study examines the effect of ESG disclosure quality on the cost of capital for listed oil and gas firms in Sub-Saharan Africa using a fixed-effects model. Based on GRI standards, higher ESG transparency is associated with lower financi…
Jenny McArthur
This article examines the political struggles over greening the infrastructure asset class, focusing on the impact of the ESG backlash on the Green Investment Group (GIG). It finds that while the backlash prompted a rapid shift in GIG's exp…
Kwant, Jan Anne, de Waard, Dick
This article examines the extent to which Dutch corporate law enables shareholders to influence the climate policy of listed companies. It finds that while climate policy falls under board authority, shareholders have limited legal instrume…
Mutmainna Rachman, Ismail Rasulong, Muhammad Yusuf
This systematic literature review (PRISMA 2020) synthesizes 32 studies on green management and corporate sustainability outcomes. It identifies four themes: governance, disclosure credibility, operational integration, and outcome trade-offs…
Annisa Fithria, R. Ainy, Andreas Vernando +2
Using panel data of 576 banks across 62 countries from 2009-2023, this study finds that IFRS adoption is positively associated with ESG disclosure, especially for environmental and social components. Major events like the Paris Agreement an…
Aliyah Ardiwati Puspita, I. Imronudin
This study examines the impact of eco-efficiency and ESG disclosure on the financial performance of LQ45 companies listed on the Indonesia Stock Exchange from 2021 to 2024. Using 84 firm-year observations, the analysis reveals that variatio…
Teru Ogawa, Junji Otani, Mika Goto
This study examines the impact of participation in environmental initiatives (RE100, SBTi) on productivity for 642 Japanese manufacturing firms. Using propensity score matching and a Malmquist index from DEA with panel models, it finds that…
Almontaser T.S.
This paper examines how CSR disclosure by multinational corporations in the Libyan oil industry is affected by host-country political transformations. It reveals the impact of political uncertainty on disclosure strategies, highlighting the…
Naveed K.
This study empirically examines the impact of board gender diversity on CSR disclosure and green innovation performance using Chinese firm data. It finds that greater gender diversity enhances CSR disclosure, which in turn improves green in…
Kartal M.T.
This paper empirically examines the impact of ESG disclosures on ESG scores and the moderating role of corporate governance for Turkish listed firms. It provides evidence from an emerging market on the value relevance of ESG reporting and t…
Belal Ali Abdulraheem Ghaleb
This study analyzes the relationship between ESG performance and investment efficiency among Saudi listed firms. It finds that higher ESG scores are associated with overinvestment, but board gender diversity moderates this effect. Provides …
Nelyumna Rizal, Eka Sudarmaji
This study examines whether ESG performance accelerates SDG convergence in emerging markets using panel data (2000-2022) and a four-stage methodology. It finds significant beta-convergence in SDG scores, with Indonesia showing the fastest S…
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