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 661–680 of 3028 papers
Marisa Dwi Irmawati, Utami Puji Lestari
This study analyzes GRI Standards compliance in sustainability reports of two Indonesian tourism companies (PANR, DYAN) listed on the IDX. Using content analysis and binary scoring for 2023-2024, overall disclosure levels were low ('Limited…
Mutmainah Mutmainah, Melinda Wijaya
This study empirically examines the impact of digital innovation, intangible assets, and sustainability reporting on firm value (Tobin's Q) for 23 Indonesian technology firms (2023-2025). Results show sustainability reporting significantly …
Dennis Kwesi Botwe, Vida Awatey, Freda Nunana Nukunu +3
This study empirically examines the impact of sustainability reporting (ESG disclosure) on the quality of fair value measurement among listed companies on the Ghana Stock Exchange. Using secondary data from annual, sustainability, and integ…
Elena Fleacă, Theodora Mihaela Doltu, Irina Kostadinova +9
A cross-country survey dataset on sustainability reporting practices, collected within the STAR project. It includes variables on environmental and social performance, governance, ESG reporting maturity and quality, stakeholder involvement,…
Iriana Auliyah Iriana, Jesicha Ardhyana Destriani, Mursalam Salim +2
This study examines the impact of sustainability report disclosure, firm size, and liquidity on firm value (PBR) for Indonesian mining firms. Using 70 firm-year observations from 2020-2024, regression analysis shows disclosure has a negativ…
Rani Manik, Jummaini, Rico Nur Ilham +1
This study examines the impact of ESG disclosure and profitability on firm value for 11 coal companies listed on the Indonesia Stock Exchange (2020-2025) using panel data regression. Environmental disclosure positively affects firm value, w…
Chammy Lau, Pamela Ho, Barry Mak +3
This paper proposes an AHP-based framework to evaluate air passengers' preferences regarding sustainability reports. It systematically assesses passenger priorities to help airlines improve their sustainability reporting and meet stakeholde…
Muh. Rezky Ananda Putra, Emilia Nurdin, Yuli Lestari Labangu
This study examines the effect of ESG disclosure on corporate investment decisions among 39 Indonesian mining firms (2022-2024) using panel data regression. Findings show ESG disclosure has a positive but statistically insignificant effect …
Jyoti Vishwakarma, Dr. Sunil Kumar
This study analyzes the impact of ESG scores on profitability and market valuation for 194 BSE ESG index companies in India using panel regressions. It finds that ESG scores significantly enhance Tobin's Q but slightly reduce short-term pro…
Herly Nurlinda, Yanti Yanti
This study analyzes the impact of ESG disclosure on stock returns for firms listed on the Indonesia Stock Exchange. Using 228 observations from 2022-2024 and linear regression, it finds a positive and significant relationship, supporting si…
Huimin Shao, Qing Jin, Jia Zhou +4
Using Chinese A-share listed firms from 2010-2024, this study finds that ESG performance enhances financial performance, mediated by green innovation and moderated by financial risk. Benefits are stronger for non-state-owned, high-disclosur…
Gregorius Jeandry, Zainuddin Zainuddin, Amin Dara +2
This study uses bibliometric analysis and systematic literature review on Scopus-indexed articles (2015-2025) to examine ESG integration into financial statement analysis. It maps publication trends, dominant themes (ESG reporting, non-fina…
Taufiq Andre Setiyono, G. Solovida, Dessy Noor Farida
This study examines the impact of green accounting, carbon emission disclosure, and Islamic Social Reporting (ISR) on firm value (Tobin's Q) for companies listed on the Jakarta Islamic Index 70 (JII70). Using 2023-2024 data and regression a…
Jayaprakash S, Ashok Kumar Sahoo
This study examines the integrated impact of green accounting (GA) and socially responsible investing (SRI) on sustainable finance development in Kerala, India. Using a mixed-method approach with 120 quantitative responses and 18 qualitativ…
Heeba Absar, Sanjay Taneja, Ewelina Idziak +1
This study analyzes survey data from 415 banking professionals in India using SEM to show that green banking intensity positively influences both corporate sustainability orientation and environmental performance excellence, with sustainabi…
Norhidayah Abu Bakar, Mohammad Abdullah, Z. Sulong
This study systematically reviews the literature on sustainable Islamic finance using bibliometric analysis and topic modeling. It identifies five dominant themes: Islamic social finance, governance and CSR, green finance, legal frameworks,…
Prameswari Gentika, Rialdi Azhar
This study analyzes the impact of ESG disclosure and earnings quality on firm value (Tobin's Q) using panel data regression on 18 energy companies listed on the Indonesia Stock Exchange from 2020-2024. Results show ESG disclosure has a sign…
E. Stephanie, Yanti Yanti
This study analyzes the impact of profitability, risk, and company size on ESG disclosure for 38 Indonesian consumer non-cyclicals firms (2022-2024). Results show company size positively and significantly affects ESG disclosure, supporting …
S. Odunko, J. Okpe, Jeremiah Ogorry Ogbu +2
This study examines how risk management committee attributes (size, independence, expertise, meetings) affect sustainability disclosure quality in Nigerian listed oil and gas firms, using panel data from 2014-2023. Fixed effects regression …
Hafsah Haruna Rugga, Prof. N.A Kaoje, Palladan Ahmad Aliyu +1
This study examines the effect of ESG disclosure on firm performance in Nigeria's oil and gas and industrial goods sectors using panel data from 16 listed firms (2014-2023). Governance disclosure positively and significantly affects perform…
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