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 701–720 of 3028 papers
Thicia Stela Lima Sampaio, María Belén Lozano, Marcelle Colares Oliveira
This systematic review of 23 articles examines how ownership structure influences carbon performance, identifying 53 shareholding attributes and 294 relationships. It highlights entrenchment and alignment effects in climate governance, offe…
Syväri M.
This paper explores how the multiplicity of 'green' representations in sustainability markets shapes understandings of connections to adjacent markets. It is a theoretical/conceptual study focusing on the social construction and meaning-mak…
Nurhusnaini, Ayu Umyana, Khristina Yunita
This study empirically examines the effect of GRI-based sustainability reporting disclosures (economic, environmental, and social aspects) on the cost of equity for energy companies listed on the Indonesia Stock Exchange. Using panel data r…
Akhmad Faizhal, Ratna Anggraini, Muhammad Yusuf
This study analyzes the influence of independent commissioners, audit committees, profitability, and firm age on sustainability report disclosure among Indonesian energy companies. Using panel data regression, it finds that independent comm…
Afina Amalia, Nurul Aini
This study analyzes the impact of ROA and sustainability reporting on financial reporting quality, with firm size as a moderator, using data from Indonesian basic materials firms. Findings show that firm size strengthens the positive effect…
Jenita Nur Ahadiah, Ira Wikartika
This study examines the impact of leverage, sustainability reporting, and profitability on firm value for metal and mineral companies listed on the Indonesia Stock Exchange (2021-2024) using multiple regression. Leverage has a significant n…
Taufiq Andre Setiyono, Grace Tianna Solovida, Dessy Noor Farida
This study examines the impact of green accounting, carbon emission disclosure, and Islamic Social Reporting (ISR) on firm value for companies listed on the Jakarta Islamic Index 70 (JII70). Using regression analysis on 2023-2024 data, it f…
Chaiyathad Phutthadet, Ausawatap Akartwipart
This study examines whether ESG disclosure (not performance) is associated with risk-adjusted performance of REITs in Thailand and Singapore, using a new 15-indicator ESG Disclosure Index on 43 REITs (215 REIT-year observations, 2021-2025).…
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…
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