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 561–580 of 2732 papers
Jamian Purba, Dian Sulistyorini Wulandari, Salsabila Ameliani
This study examines whether audit committees and institutional ownership constrain earnings management in sustainability reporting, using panel data from Indonesian non-financial firms (2021-2025). Findings show that effective audit committ…
Alfelia Zahra Afni
This study analyzes the influence of audit committee, foreign ownership, and media coverage on sustainability report disclosure, and examines whether employee pressure moderates these relationships. Using panel data regression on 86 consume…
Yulaikah, Eko Suyono, Puji Lestari
This systematic literature review examines research on sustainability reporting, ESG transparency, and MSME performance. It finds that sustainability reporting enhances transparency and accountability, while ESG transparency improves MSME p…
Stevanus Adi Prasetya, Teguh Budi Raharjo, Fahmi Firmansyah
This study analyzes the effects of environmental cost, environmental performance, and media exposure on sustainability report disclosure, with good corporate governance (GCG) as a moderator, among basic materials firms on the Indonesia Stoc…
Elisabect, Tasha Nurmeilita, Eko Wiji Pamungkas +1
This study analyzes GRI-based sustainability report disclosure quality among 40 Indonesian banks in 2024. Average score is 64.72% (moderate), with environmental standards lowest (52.35%). State-owned banks outperform private ones, and bank …
Avindha Hamidah, Ayu Fury Puspita
This study examines the impact of tax planning, profitability, and liquidity on firm value, with ESG disclosure as a moderator, using 70 Indonesian mining firms (2020-2024). Results show tax planning and profitability have no effect, liquid…
Hafid Baharudin Abdullah, Ni Nyoman Alit Triani
This study examines the impact of ESG disclosure, leverage, profitability, and firm size on audit quality for 52 Indonesian industrial firms (2023-2024) using binary logistic regression. Firm size positively and significantly affects audit …
Eny Maryanti, Ayu Faizatul Machmuda
Using data from 50 Indonesian listed firms (2020-2024), this study examines the effects of ESG disclosure, competitive advantage, and cash holding on financial performance and firm value. Cash holding positively affects both; competitive ad…
Sanketkumar Babubhai Vachhani, Dineshkumar Ramjibhai Chavda
This paper examines how geopolitical risk influences ESG strategy and environmental disclosure in Indian pharmaceutical and chemical industries. It explores the impact of geopolitical uncertainty on corporate sustainability practices and re…
Zakiyatun Fajariyah, Najmudin Najmudin
This study analyzes the impact of ESG disclosure and carbon emission disclosure on investment decisions in Indonesia's energy and mining sectors. Using panel data from LQ45-listed companies (2021-2024) and multiple linear regression, it tes…
Florentina Iulia Voicila, Elena Urquía Grande
This paper examines how the quality of ESG disclosure affects the accuracy of financial distress prediction. It suggests that higher disclosure quality enhances the usefulness of ESG information as a signal of financial risk. The findings o…
Arifah Nur Inayah, Christina Tri Setyorini
Using panel data from 174 firm-year observations of Indonesian FMCG companies (2019-2024), this study finds that sustainability report disclosure positively and significantly affects firm value (PBV), while assurance does not. It suggests e…
Silvina Dwike Setyawati, Harlina Meidiaswati, Cici Widowati
This study uses a systematic literature review and bibliometric analysis of 33 Scopus-indexed articles (2020-2025) to examine how green finance and ESG integration impact environmental performance and carbon neutrality. It finds that green …
Tianjiao Luo, Xinran Wang, Tieshuan Feng
This paper empirically examines the impact of Country-by-Country Reporting (CbCR) on corporate ESG performance. It suggests that anti-tax avoidance regulations enhance corporate transparency and accountability, potentially promoting ESG beh…
M.S. Rachana
This paper explores executives' perceptions of ESG reporting implementation in India. While specific findings are unavailable, it likely offers insights into practical challenges and opportunities in ESG reporting.
Saputera D.
This paper examines the role of ESG integration and trust in Islamic investment decisions. It explores the alignment between Islamic finance ethical principles and ESG criteria, analyzing how investor trust affects ESG adoption. Specific fi…
Ren S.
This empirical study examines the impact of ESG disclosure on financing costs for Chinese A-share listed companies. It finds that higher ESG transparency is associated with lower capital costs, suggesting that disclosure quality influences …
Fdez-Galiano I.M.
This paper empirically examines whether ESG disclosures mitigate investors' negative reactions to mining disasters, using Brazilian cases. It analyzes the relationship between post-disaster stock price reactions and the quality of ESG discl…
Lubis M.F.F.
This paper empirically examines the impact of ESG disclosure and competitive advantage on firm performance in Indonesia from 2015 to 2019, within the context of sustainable economic growth. It highlights the role of ESG reporting in emergin…
Mohammad W.M.W.
This paper empirically examines the impact of ESG disclosure on competitive advantage and firm performance among Malaysian firms. It explores the strategic value of ESG reporting and its link to financial outcomes, contributing to understan…
Browse by Topic