This page provides an English interface to the gxceed GX paper corpus. The corpus aggregates papers from 13 open 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 41–60 of 2360 papers
Aizzatut Tahiyya Nafisatul Muna, Nyata Nugraha, Iwan Budiyono
This study analyzes the impact of ESG disclosure on firm value (PBV) for 13 food and beverage firms listed on the Indonesian Sharia Stock Index (ISSI) from 2021-2024 using panel data regression. Results show that ESG disclosure simultaneous…
Tiara, Khristina Yunita, Syarif M. Helmi
This study examines the impact of ESG disclosure and capital structure on firm value for 39 Indonesian energy firms (2022-2024). It finds ESG disclosure has a negative significant effect, while capital structure has a positive significant e…
Mugdha Paranjape, Prof. Dr. Arun Gaikwad
This study constructs an Environmental Accounting Index (EAI) for Indian chemical companies, analyzing disclosures from 2018-2023. It finds that while large firms show moderate-to-high disclosure levels, smaller firms treat reporting as a c…
Siavash Alimadadi, Jonatan Pinkse
This viewpoint introduces 'carbon subsumption,' where sustainability governance privileges carbon as the dominant metric, making biodiversity visible only when convertible to carbon. It identifies three mechanisms: assimilation, subordinati…
Nugraha R.A.
This study examines the implementation status and development efforts of ESG disclosure among Indonesian public listed companies. It analyzes the current state of digital sustainability reporting and explores the relationship between disclo…
Garyali N.
This paper examines how firms' information systems orientation affects ESG reporting quality under mandatory disclosure regimes. It argues that measurement capability is a prerequisite for disclosure, and analyzes whether robust information…
Andrea Caccialanza, M. Cotugno, S. Perdichizzi +1
This study analyzes 2,202 listed non-financial firms across 11 G20 countries from 2010 to 2021, examining the impact of CSR committee presence and composition on ESG performance. Findings show that board size, gender diversity, and independ…
Surayya Jamal, Muhammad Faizan Malik, Ahmad Zeb
This study examines how managerial ability affects carbon performance and the mediating role of ESG practices, using panel data from 180 Pakistani firms (2016-2025). Fixed-effects, mediation, and System GMM analyses show that managerial abi…
Michelle Gracella, Yanti Yanti
This study examines the impact of ESG disclosure, leverage, and firm size on financial performance (ROA) using panel data from 91 Indonesian energy firms (2022-2024). ESG disclosure has a negative but insignificant effect, leverage a negati…
Maghfiratul Aini, Erna Chotidjah Suhatmi, Umi Hanifah
This study examines the impact of sustainability report disclosure and institutional ownership on firm value for Indonesian basic industry and chemical sector firms. Multiple regression analysis shows institutional ownership significantly a…
Berrahal A, Langar S
This paper examines the impact of the EU's CSRD and Green Taxonomy on sustainability reporting and strategic value creation in Tunisian enterprises. It analyzes the tension between compliance-oriented approaches and ESG-integrated value cre…
Eliwa Y.
This paper empirically analyzes the impact of ESG practices on the cost of debt using firm-level data from EU countries. It suggests that firms with higher ESG scores may obtain more favorable borrowing conditions, underscoring the economic…
Dias A.
This paper examines how corporate governance structures influence the disclosure of social responsibility (CSR) information. It analyzes the relationship between governance indicators and the quality/quantity of disclosures, identifying fac…
Kareem AL Ani M.
This paper empirically examines the relationship between CSR disclosure and financial reporting quality in Gulf Cooperation Council (GCC) countries. It suggests that CSR disclosure may reduce information asymmetry and enhance the reliabilit…
Dunfjäll M.
This paper examines the evolution of materiality assessment in corporate sustainability reporting under the EU's CSRD, discussing challenges and opportunities of double materiality implementation and its impact on reporting practice.
Kengkathran S.
This paper empirically examines the impact of ESG disclosure on financial performance for top 100 companies in Malaysia and Australia. It analyzes the relationship between disclosure levels and firm value/profitability, considering regional…
Elmghaamez I.K.
This paper empirically analyzes how the relationship between ESG disclosure and financial performance in multinational enterprises is moderated by the composition of board standing committees (e.g., audit, compensation, nomination). It exam…
Hassan O.A.G.
This paper empirically analyzes the relationships among corporate economic performance, environmental disclosure, and GHG emissions, offering new insights into how disclosure relates to emission reductions and financial outcomes.
Alfistia Maradidya, Indah Kartika Sandhi
This study examines the effect of Governance-Based Sustainability Risk Integration (GBSRI) on firm value and the moderating role of ownership structure, using panel data from 15 Indonesian listed companies in high-risk industries (2020-2024…
Muhammad Usman Islam, Syed Zain Ul Abdin, Kalsoom Akhtar
This study examines how CFO equity ownership and education affect ESG performance, moderated by board effectiveness. Using panel data from 430 firms over 12 years, it finds that CFO ownership and education positively predict sustainability,…
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