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 761–780 of 3503 papers
Fathiyyah Hasanah, Siska Noviaristanti
Using panel data from 30 Indonesian financial firms (2020-2024), this study tests whether digital transformation improves ESG disclosure directly and via resource allocation efficiency (RAE) as a mediator. Contrary to expectations, neither …
Anisa Alpha Salsabila
This study analyzes the impact of ESG disclosure, green investment, and eco-efficiency on firm value for Indonesian IDX ESG Leaders index companies using panel data regression. ESG disclosure positively affects firm value, while green inves…
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…
Adriana Rossi, Maria Federica Izzo, Riccardo Tiscini
This empirical study examines Italian companies in environmentally sensitive industries (2018-2023) to identify drivers of environmental SDGs disclosure in non-financial reports. Findings show that sustainability committees with experts, st…
Derived from original PMR research written by Kristjan Jespersen, Katryn Pasaribu, Andreas Gonzalez Elsgaard, and Jonas Aastrup Nielsen using AI and an editor
During Russia's invasion of Ukraine, firms with higher ESG scores, especially environmental and social, experienced greater market-capitalization resilience. Governance scores showed no significant protective effect. Investors can use ESG a…
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…
Browse by Topic