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 681–700 of 2732 papers
N. Thu, Hoai
This study applies the Theory of Planned Behavior to survey 235 Vietnamese audit professionals, finding that attitude, subjective norms, and perceived behavioral control significantly increase intention to supply ESG assurance, with subject…
Nadiah Humairah Adani, Marsono Marsono
This study examines the impact of corporate governance attributes (board size, gender diversity, independent directors, institutional ownership) on ESG disclosure for 112 non-financial firms listed on the Indonesia Stock Exchange (2021-2024…
Harold Kevin Alfredo, A. Afrizal, M. Pratama +1
This study examines the moderating role of ESG on the relationship between financial ratios and firm value (Tobin's Q). Using firms from the 2025 Morningstar Sustainalytics ranking, it finds profitability positively impacts firm value, but …
Adimas Jagad Jippanola, Taufik Faturohman
This study examines the impact of sustainability disclosure (ESG Score) on financial performance for 26 listed palm oil companies in Indonesia, Malaysia, and Singapore from 2020 to 2024, using panel data analysis. The Random Effects model s…
Jesús Patricio Blasco Valencia
This paper proposes a practical model for Latin American companies to link ESG double materiality to reporting and profitability. It presents a 5-block 'Value Architecture' applicable in 90 days, integrating sustainability reporting into st…
Suntoro Suntoro, Fitra Dharma, Chara Pratami
This study examines the effect of ESG reporting transparency on the cost of capital and the moderating role of sustainability regulation in ASEAN energy firms. Using panel data from Indonesia, Malaysia, and Thailand (2022-2024), it finds no…
Ryu H.
This paper empirically examines the relationship between corporate social responsibility (CSR) and financial performance in the logistics and distribution industries in Korea. It analyzes how CSR activities affect firm value and profitabili…
Antonella Samoggia, Viola Mobrici
This study examines the alignment between product-level sustainability claims and corporate ESG transparency in the Italian plant-based meat alternatives market. Analyzing 200 products from 11 companies, it finds significant variation, with…
A. Rodrigues, R. Fragoso, Miguel Varela
This study analyzes how 16 Portuguese PSI Index companies integrate material sustainability issues and SDGs into strategies and non-financial reports (2021-2024). Results show heterogeneous practices: energy, utilities, forestry, and materi…
Denny Prayitno, J. Budiman
This qualitative study examines the role of internal audit in ensuring the reliability of ESG disclosure under Indonesia's OJK Regulation No. 51/POJK.03/2017. Analyzing public documents from eight Indonesian companies (2022-2023), it identi…
Iulia Suvorova
This paper comprehensively analyzes key trends and innovative technologies transforming corporate finance, focusing on digitalization, big data, AI, blockchain, new financing models, and ESG integration, and examines their practical applica…
Asfa Anwar
This study examines how CSR, green accounting, and digital Zakat influence sustainable waste management in Pakistan's commercial sector, with environmental auditing as a mediator. Using PLS-SEM on 478 firms, it finds all three factors posit…
Yuan Huang, Haisong Liu
This study analyzes the association between ESG performance and corporate innovation using panel data of 570 A-share listed companies in Guangdong Province from 2014 to 2023. Fixed-effects estimates show a positive correlation between ESG p…
Loso Judijanto
This study conducts a bibliometric analysis of ESG disclosure literature using Scopus data and VOSviewer, revealing growth, intellectual structure, and trends. It finds that ESG disclosure enhances corporate value and transparency, and iden…
Agung Dinarjito, Zef Arfiansyah, Sandi Setiadi
Using panel data from 69 Indonesian non-financial listed firms (2022-2024), this study examines the impact of financial metrics and ESG scores on firm value. Only sales growth shows a significant positive association, while profitability an…
Md. Qamruzzaman, Abdulrahman Alomair, Mohammed Alomair
This study examines how FinTech adoption and intellectual capital drive ESG disclosure, and how ESG disclosure and dividend policy affect firm value in DSE-listed financial institutions. Using panel data from 2015-2023, it finds positive as…
Dr. Sreekumar P G, Suvarnalakshmi. V, S.Udayakumar +3
This paper systematically analyzes the relationship between economic growth indicators (GDP, trade openness, FDI) and green environmental performance (carbon emissions, renewable energy adoption, ecological footprint). Based on empirical ev…
Radhika Narula, Purnima Rao, Satish Kumar +1
This qualitative study examines ESG materiality assessment practices among NSE-listed Indian firms, combining GRI-based materiality matrix analysis with practitioner interviews. It finds governance topics (ethics, risk management, complianc…
Erika Pritasari Wybawa, M. Roby Yuliansyah
This study analyzes 20 palm oil companies listed on the Indonesia Stock Exchange (2019-2023) using DEA double bootstrap. Company size has no significant effect on efficiency, while Beta negatively impacts it. ESG-rated firms outperform non-…
Jung-eun Kim, Jae-whan Park
This study explains the inconsistent findings between theory and prior Korean empirical research on ESG performance and audit risk (audit hours and fees) through the maturity of the ESG regulatory environment. Using KCGS ESG ratings for 3,8…
Browse by Topic