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 521–540 of 3028 papers
Yuhao Gu, Han Lai
Using Chinese A-share non-financial firms (2018-2023), this study empirically shows that ESG performance, especially the environmental pillar, curbs corporate governance risk (irregularities, analyst forecast errors). High-quality disclosur…
I. Idewele
Using Nigerian listed firms from 2006-2015, this study examines the impact of environmental, social, and governance disclosures on firm performance (ROA and Tobin's Q). Environmental and social disclosures significantly positively affect RO…
P. Catalfo, Daniele Virgillito, Giuseppe Messina +1
This scoping review examines the translation of ESG indicators from corporate disclosure into public health governance. Synthesizing 25 studies and grey literature, it maps definitions, implementation levels, governance uses, barriers, and …
Dalia Morsy Mohammed Hassan Rasheed
This paper examines how digital transformation (DX) investment intensity affects sustainable corporate value creation, mediated by internal control quality and integrated reporting quality. It aims to empirically demonstrate that DX investm…
Kjartan Sigurðsson
This paper provides an overview of the evolution of sustainability reporting, tracing its historical development and current trends. It synthesizes major frameworks and standards without presenting new empirical data, aiming to give readers…
Dicky Yulvarizal
This study analyzes the impact of capital structure (DER), profitability, and liquidity on firm value (PBV) and the moderating role of ESG disclosure, using 33 companies listed on the Indonesia Stock Exchange's ESG Leaders Index (IDXESGL) f…
Aamir Ali, Joel Victor Dossa, Salome Reuben Charles +5
This paper empirically examines how ESG disclosure affects market liquidity during crises, focusing on the role of information asymmetry. It suggests that counter-cyclical ESG disclosure can enhance investor confidence and improve liquidity…
Archika Reiva Sayanda
This study examines the impact of ESG disclosure, independent audit committee, and financial performance on firm value (Tobin's Q) for basic materials firms listed on the Indonesia Stock Exchange. Using panel data regression, it finds that …
Zarak Khan, Dr. Muhammad Zahid, Shahida Wizarat
This study analyzes the impact of ESG disclosure on financial performance of Pakistani banks using panel data from 2017-2024 and 2SLS regression. Results show a positive and significant effect on ROA, ROE, and Tobin's Q, supporting Stakehol…
Dang M.
This paper examines how heterogeneity in business strategy affects ESG disclosure practices. It analyzes how strategic differences shape disclosure motivations and content, contributing to understanding corporate disclosure behavior.
Imen Fakhfakh, Amal Ghribi, Soulef Smaoui
Using panel data from 251 banks across 56 countries (2009-2024), this study finds that ESG performance generally enhances bank stability (Z-score), but this effect weakens as the share of green financial products increases, indicating a sub…
Omid Farhad Touski
This study examines the relationship between board characteristics (size, independence, gender, financial expertise) and sustainability reporting for 148 firms listed on the Tehran Stock Exchange from 2013 to 2022. Using GRI-based disclosur…
Ala Jaber Matarneh, Murad Mohammad Kasassbeh, Laizer Hussain Hjahja
This study examines the impact of financial inclusion (FI) on ESG disclosure in 14 Jordanian banks (2018-2023) and the moderating role of board characteristics. Using regression analysis, it finds that FI positively affects ESG disclosure, …
Chayapat Phonlaboon, Nuttavong Poonpool, Salakjit Ninlaphay
This study examines the relationship between ESG disclosure and investor reactions for Thai listed firms using Bloomberg ESG scores and an event study approach. Analyzing panel data from 2019-2022, it finds that overall ESG disclosure and e…
Haorong Han
This study compares ESG disclosure quality of BYD and Tesla from 2022 to 2024, developing a unified framework assessing content completeness, data continuity, and visualization effectiveness. It finds BYD follows a standards-oriented approa…
Atiek Sri Purwati, Dewi Susilowati, Krisnhoe Rachmi Fitrijati +1
This community engagement program developed an integrated Accounting Information System (AIS) for SMEs, combining green accounting and ESG reporting. Through participatory methods, it built a digital platform integrating environmental costs…
Umesh Sharma, Tejas Adhikari, Mary Low
This study examines voluntary sustainability reporting practices among NZX50-listed companies, focusing on integrated reporting and ESG disclosures. Using content analysis, it finds that while most firms engage in some form of disclosure, E…
Naddyrah D.
This paper empirically examines the impact of sustainability disclosure on financial metrics of Indonesian state-owned enterprises. It investigates how the quality and quantity of disclosure affect firm value and profitability, highlighting…
Andreas G. F. Hoepner, Blerita Korca, Frank Schiemann +1
This paper examines how social disclosures via SEC filings, sustainability reports, and financial reports relate to idiosyncratic risk for S&P 1500 firms. First-time disclosure via SEC filings increases risk, while continuous disclosure via…
Alareeni B.A.
This paper empirically analyzes the relationship between ESG scores and financial performance of US S&P 500 firms. It quantifies the impact of ESG factors on firm value and profitability, offering implications for investors and corporate ma…
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