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 741–760 of 3202 papers
Arum Ardianingsih, Dhea Nindiawati, Hikma Markhatus Sholekha +2
This study examines how director characteristics (size, narcissism) and audit committee attributes affect ESG disclosure among Indonesian financial firms. Results show director size and narcissism positively influence ESG disclosure, suppor…
Loso Judijanto, Muhammad Sani Kurniawan, Rara Silkfan
This paper focuses on sustainability accounting in the public sector, integrating ESG metrics into government reporting systems. It explores frameworks and challenges for ESG integration in public reporting, relevant to GX policy and disclo…
Khanchel I.
This paper examines how the relationship between ESG disclosure and cost of capital evolves over time, specifically testing for a 'ratcheting effect' where the impact of disclosure on financing costs becomes cumulative or amplified. As inve…
Nyssa Cassandra Agtarap, Jan Patrick Bito-on, Trixia May Cañedo +4
This study examines the relationship between ESG ratings and accounting information quality (AIQ) among Philippine listed firms. Using LSEG ESG ratings and financial statements, regression analysis reveals that higher ESG ratings are associ…
Irham Mudin, Lutfi Alhazami
This study analyzes the impact of capital structure, liquidity, asset quality, and ESG scores on profitability (ROA) of Indonesian listed banks from 2021-2025. Results show only asset quality has a significant positive effect; ESG scores an…
Taisiya Chaykina, Hannah Jun
Using Leximancer, this study analyzes 90 sustainability reports from 12 major cosmetics companies (2015-2023), revealing a shift from product-focused environmental disclosure toward supply chain transparency and stakeholder engagement. It a…
Weni Weni, Umiaty Hamzani, Khristina Yunita
This study examines the moderating role of climate change risk on the relationship between ESG disclosure and firm value, using 15 basic materials firms listed on the Indonesia Stock Exchange (2021-2024). Results show ESG disclosure has a s…
Sérgio Augusto Corrêa de Souza
This study analyzes Natura's 2025 Integrated Report to examine how sustainability is integrated into corporate strategy and value creation. It finds alignment with GRI, IFRS S1/S2, TCFD, and TNFD, adoption of double materiality, integration…
Katayoun Ghafourian Mokhtari, Alireza Azarberahman
This study examines how corporate governance (CG) and CSR affect capital structure (leverage) in Iranian listed firms using quantile regression. CG increases leverage, CSR decreases it, and CSR moderates CG's positive effect. Effects are st…
Muhammad Luthfi, Raden Roro Karlina Aprilia Kusumadewi, Imam Ghozali
Analyzing 37 consumer non-cyclical firms listed on the Indonesia Stock Exchange (2019-2023), this study finds that sustainability reporting disclosure has a negative and significant effect on firm value. Low institutional ownership fails to…
Kai Bosworth, Jesse Goldstein, Ben Haskett +1
This paper critically examines how university sustainability initiatives depoliticize environmental action and exclude radical possibilities. It analyzes over 700 'points of distinction' from AASHE's STARS reporting and a case study of Virg…
Sutarti Sutarti, Desi Efrianti, Moermahadi Soerja Djanegara +2
This study examines the influence of corporate governance on sustainability reporting (SR) in Indonesian listed banks using panel data from 2017-2022. Results show institutional ownership positively affects SR, managerial ownership negative…
Neha Bansal, Dr. Abhishek Sharma
This study empirically demonstrates that ESG disclosure quality influences stakeholder behavior indirectly through perception (authenticity, psychological proximity, trust, risk perception), thereby affecting firm value. Based on survey dat…
Yongtak Kim, Taeyeon Oh
This study examines how ESG disclosure affects firm value, focusing on the mediating role of ESG performance and the moderating effect of sin stock sectors. Drawing on signaling theory, it argues that ESG disclosure creates economic value o…
Ridwan Wahyudi, Rahmawati Rahmawati, Setianingtyas Honggowati +1
This study examines the impact of ESG disclosure on firm performance (Tobin's Q) using panel regression on 332 firms from five ASEAN countries during 2020-2022. Overall ESG, environmental, and social scores show no significant effect, while…
Iwan Suhardjo
Across 18 papers, this special issue finds that sustainability fails not from lack of commitment but from fragile mechanisms translating commitment into practice. It provides a foundation for research at the intersection of governance, regu…
Gabriel Ayodeji Ogunmola, Bakhodir Abdullaev, Safina Nafisa Talgatovna +3
This paper proposes a fuzzy multi-criteria decision-making framework for prioritizing nature-based solutions (NBS) in circular economy investments, integrating multiple sustainability criteria to support investment decisions.
Pradipta Vidinera Raharja, Nur Fadjrih Asyik
This qualitative study examines ESG reporting practices at PT MSI in the plastic industry, highlighting the role of sustainability reports in corporate governance. Findings show that ESG reporting evolves in response to external pressures, …
Leogrande A, Magazzino C, Costantiello A +3
Using World Bank wealth accounts for 149-151 countries (1995-2020), this paper explains per-capita renewable natural capital decline via three ESG pillars. Population growth is the dominant driver (coefficient -0.913), while climatic stress…
Coffie W.
This paper empirically examines how the extent of CSR disclosure among firms in a developing economy relates to corporate governance quality and the degree of multinational activities. It explores the role of CSR reporting in enhancing tran…
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