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 641–660 of 2732 papers
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,…
Raymond Kwong
This paper examines the role of ESG scores in stock market resilience to geopolitical energy shocks. It analyzes how firms with high energy exposure are affected differently based on ESG scores, potentially showing ESG ratings as useful for…
Helmi Nasrullah Muhammad, Fanda D. P. Rundengan
This study examines the impact of environmental costs and sustainability report disclosure on financial performance (ROA) for 23 coal subsector companies listed on the Indonesia Stock Exchange from 2019 to 2024, using 115 firm-year observat…
Shivy Indah Novisari, Mega Devita Sari
This qualitative study uses Derridean deconstruction to analyze flood risk representation in sustainability reports of four Sumatran companies (forestry, mining, power, agriculture). It finds that environmental responsibility is framed thro…
Saygili E.
This paper empirically examines the relationship between ESG practices and financial performance of firms listed on Borsa Istanbul, providing evidence from an emerging market and offering implications for investors and companies.
Nicolò G.
This paper examines the relationship between non-financial disclosure and corporate governance in European firms, focusing on the impact of board gender diversity on disclosure quality and sustainability outcomes. It highlights diversity as…
Basri R.
This paper examines ESG disclosure practices of Islamic banks across Asian countries, comparing changes around the COVID-19 period. It analyzes the pandemic's impact on disclosure quality and quantity, highlighting challenges in integrating…
Al Hosani N.H.
This paper examines the impact of board gender diversity on financial performance of non-financial companies in the UAE, with ESG disclosure as a moderator. It suggests that the effect of diversity may vary with the quality of ESG disclosur…
Shen M.
This paper empirically examines how board diversity (e.g., gender, independence) affects the quality and extent of ESG disclosure among Chinese firms. It suggests that more diverse boards may enhance ESG reporting, highlighting the link bet…
Kelly Limandar, Ria Karina, Sheila Septiany +1
This study examines the relationship between ESG disclosure and stock returns for 63 Indonesian listed firms (2019-2023), using GRI-based content analysis. Social disclosure shows a consistent positive association, environmental disclosure …
Eric S Parilla
This study examines how carbon footprint disclosure and sustainability initiatives affect student perceptions and enrollment decisions at Northwestern University, Philippines. Analyzing survey data from 2,195 students, it finds that green i…
Tetyana S. Hayduchok, Nina I. Tsehelnyk, Yuliia V. Maksymiv +1
This article comprehensively analyzes the transformation of accounting systems, corporate reporting, and ESG auditing within the emerging European model of sustainable business. It examines integrating financial and non-financial indicators…
Anas Jameel, Anshal Tiger, Waseem Ahmed
This foundational paper systematically examines the theoretical origins, definitional evolution, and empirical evidence of ESG as a multidimensional governance construct. It traces ESG's lineage from CSR and stakeholder theory to global rep…
Dr. Neha Agarwal
This chapter analyzes global frameworks (SDGs, Paris Agreement, GRI, OECD guidelines) and Indian regulations (Companies Act, BRSR, SEBI disclosure norms) governing sustainable business, arguing that voluntary actions are insufficient and bi…
null Khairul Thaffan, null Fanji Farman
This study examines the impact of CSR disclosure, carbon emissions disclosure (GRI 305), and ESG scores on firm value (PBV) for Indonesian banking firms listed on the IDX from 2020-2024. Using panel data from 39 firms (195 firm-year observa…
null Madhuri N P, null Thamotharan A
Analyzes green lending, ESG disclosure, and financial performance in four Indian private banks (FY2018-23). Green loans remain under 1.5% of advances, but disclosure quality improved after SEBI's BRSR framework. No strong short-term correla…
null Almira Yumna Putri, null Wirmie Eka Putra, Yuliusman Yuliusman +1
This systematic literature review (2016-2025) examines the role of internal control systems in sustainability disclosure. It finds that internal control has evolved from compliance to a strategic tool, and its integration with ESG strategie…
Rosidawaty, Andika Mugi Gumilang, Tanti Septiani +1
This study examines the impact of ESG disclosure on financial performance (ROA, ROE, Tobin's Q) for 18 Indonesian energy companies (2020-2024) using multiple regression. Results show ESG disclosure significantly positively affects ROE but n…
Mohammad Shubita, Moade Shubita, Mohammad Alqam +2
Using panel data from 31 Jordanian industrial firms, this study examines the differential effects of environmental, social, and governance disclosures on the weighted average cost of capital (WACC). Results show no statistically significant…
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