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 601–620 of 3028 papers
Sunita Sherifani, Chinmay Thakur
This study examines the impact of mandatory BRSR reporting on earnings transparency among top Indian banks. Using panel data from FY2020-21 to FY2023-24, it analyzes discretionary loan loss provisions as a proxy for earnings management, com…
P. Oluwatayo
This paper analyzes produced water management in Nigeria's Niger Delta from an integrated ESG perspective, arguing that passive disposal is inadequate. Using field data, LCA, and regulatory benchmarking, it shows that active management thro…
F. Antoniou, Xanthi Foura, Eleni A. Papadopoulou +1
This study evaluates awareness and readiness for ESG adoption in the construction industry. A systematic review reveals that by 2023 only 19 publications addressed ESG in construction, with a recent surge. Interviews with Greek construction…
Evy Steelyana W, Ismi Fathia Rachmi, Agustini Hamid
This paper empirically examines the shift from ESG disclosure to digital-driven governance, using evidence from Indonesian corporations and infrastructure ecosystems. It analyzes how digital technologies enhance transparency and accountabil…
Edi Triwibowo, Erlina Widayanti, Thofa Hanif Aditya
This study examines the effect of ESG disclosure on earnings management and the moderating role of audit quality, using panel data from Indonesian non-financial firms (2021-2025). Findings show ESG disclosure reduces earnings management, an…
Stefanus Putra Pradana, Yuana Rizky Octaviani Mandagie
This study analyzes the effect of ESG-based sustainability reporting on firm value (PBV) for 25 Indonesian banks from 2021-2024 using panel data regression. Results show that GRI-aligned disclosure contributes to higher firm value, indicati…
Ahmad Bukhori Muslim, Benny Oktaviano, Immanuel Setiawan Silitonga
This study examines the effect of ESG disclosure on tax aggressiveness under regulatory pressure, using panel data from Indonesian listed companies (2021-2025). Findings show that ESG disclosure significantly reduces tax aggressiveness, and…
Amanda Pimentel Paes, Deivson Vinicius Barroso, Marli Auxiliadora da Silva
This dataset analyzes images in CSR reports of companies recognized by Brazil's ISE B3 and IDIVERSA B3 indices, examining ethnic-racial diversity representation. It contributes to visualizing social aspects in ESG reporting.
Jovita Nkechinyere Ezeji, Uzoamaka Maureen Ukoh, Dorothy Agboma Okafor
This study examines the effect of environmental sustainability reporting on Economic Value Added (EVA) for listed industrial goods firms in Nigeria, using panel data from 2012 to 2024. The findings show a positive and significant relationsh…
Salamatusysyahidah, Rusdianto
This study analyzes the impact of business strategy and financial performance on financial distress, focusing on the moderating role of ESG disclosure, in the consumer cyclicals sector on the Indonesia Stock Exchange. Liquidity negatively a…
Yuni Utami, Riffa'i Al hakim, Dewi Indriasih +1
This study analyzes 42 family SMEs in Indonesia to examine the impact of agency conflict and ESG disclosure on earnings volatility. ESG disclosure significantly reduces EBITDA volatility when director competency is considered, but a sustain…
Essien Amos Ukpe
This study analyzes the impact of ESG disclosure on Return on Equity (ROE) for five listed consumer goods firms in Nigeria (2015-2025) using GRI-based indices and panel regression. Environmental, social, and governance disclosures each posi…
Kiril Luchkov, Aleksey POTEBNYA
This study analyzes the relationship between digital ESG disclosure, verifiable environmental evidence, corporate responsibility, trust, and greenwashing risk in Bulgarian building construction. Integrating an Environmental Benchmarking Ind…
Pierluigi Martino, Silvia Ferramosca, Marco Allegrini
This study examines how ESG controversies affect firms' decisions to obtain external assurance for sustainability reports, using panel data from European listed firms. It finds that firms facing ESG controversies are less likely to adopt as…
Muhammad Raihan Alfiansyah, Krisnhoe Rachmi Fitrijati
This study examines the role of ESG in improving earnings quality through a systematic literature review (SLR) using the PRISMA protocol. Analyzing 10 selected articles from 2021-2025, it finds that consistent ESG implementation curbs earni…
Iveta Ubrežiová, Lukáš Vartiak, Stefan Tkačik +1
This paper discusses the importance of CSR and ESG reporting as prerequisites for sustainable development. It examines the role of corporate social responsibility and ESG disclosure in a global context, emphasizing their contribution to sus…
A Devika, R Latha
This paper examines the role of ESG reporting automation in promoting sustainable finance and global competitiveness. Using secondary data from India's BRSR framework and CRISIL, it concludes that automation enhances transparency, complianc…
Dr. Bhuvnender Chaudhary, Dr. Prashant Kumar and Prof. Ningombam Jayanti
This edited volume comprehensively addresses sustainability in finance, business, and policy, covering green finance, ESG practices, climate finance, renewable energy investment, and sustainability reporting. It offers theoretical perspecti…
El Mahdy D.
This paper empirically examines how ESG disclosure affects the timeliness of earnings announcements and audit reports. It investigates the burden and benefits of ESG reporting on financial reporting processes, aiming to reveal trade-offs be…
I. Ponomarenko, Serhii Lubkovskyi
This paper analyzes ESG transformation of state-owned enterprises in Ukraine from a wartime security perspective. It proposes an ESGS framework adding Security as a fourth dimension, balancing disclosure with protection of critical infrastr…
Browse by Topic