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 61–80 of 3202 papers
Adekunle R. Onaolapo, S. O. RAHMON-TAJUDEEN
Panel regression on 10 listed Nigerian consumer-goods manufacturers (2011–2025 audited reports) tests whether sustainability reporting affects ROA. Environmental (p=0.0005), social (p=0.0002) and economic (p=0.0003) reporting are all signif…
Bonface Ochieng Musina, Rashid Simiyu Fwamba, Arnety Nangila
This study examines whether environmental liability disclosure (asset restoration, pollution clean-up, fines) drives sustainability reporting quality among Kenya's seven listed agricultural firms over 2015–2024. Panel regression finds a neg…
Tran Thi Thanh Thu, Tran Phuoc, Hong Diep Bui
Using panel data from 303 Vietnamese non-financial listed firms (2017–2024) and System GMM, the study examines how earnings management (EM) affects financial performance, moderated by corporate governance (CG) and ESG disclosure. EM is bett…
Cong Zhang, Jian Song, Tian Fang +2
An empirical study examining how ESG disclosure affects firm value in Korean and Chinese companies, testing whether accounting conservatism moderates this relationship. It highlights the interaction between ESG information value-relevance a…
Hussaini Bala, Abdulaziz Saud Al Naim, Riffat Shaheen +2
Using an unbalanced panel of 393 GCC-listed firms (1,714 firm-year observations, 2014–2024) and System GMM to address endogeneity, this study finds that aggregate ESG performance and its environmental, social, and governance components sign…
睿 龚
An empirical study examining how India's mandatory BRSR disclosure regime affected revisions to ESG rating records during its implementation period. It probes whether tightening disclosure regulation in an emerging market shifts how rating …
Auni Bhetrisia Selomitha Soffi, Tantina Haryati
PLS analysis of 27 Indonesian energy firms (81 firm-year observations, 2022-2024) tests whether carbon emission disclosure mediates the link between ESG disclosure, green innovation and firm value. ESG disclosure significantly affects both …
Katya Margarita Méndez-Maldonado, Flor Nancy Díaz-Piraquive
Triangulating GRI-coded corporate disclosures with sector-level waste, water and environmental-investment statistics for Colombian manufacturing, the study finds strong structural alignment for water disclosure, partial alignment for waste …
Putu Dhira Pratiwimba, Heru Tjaraka
This study examines how ESG disclosure affects tax avoidance among Indonesian non-financial firms, testing financial constraints as a mediator via Hayes PROCESS Model 4. Greater ESG disclosure is associated with reduced tax avoidance, sugge…
Eduard Ary Binsar Naibaho, Sarah Aleigra Yuarrakhma, Wijaya Triwacananingrum +2
Using 500 firm-year observations across five ASEAN markets (2017–2021), this study regresses bid-ask spreads on ESG disclosure, assurance quality, and enterprise risk. ESG disclosure significantly reduces information asymmetry, while assura…
Qing Duanmu
Using 25,683 firm-year observations of Chinese A-share firms (2011–2022) and Huazheng ESG ratings, a one-level rating upgrade is associated with a 1.42 pp higher Higgins sustainable growth rate, robust to IV, PSM and firm fixed effects. Gre…
Fabio Magnacca, Silvia Ferramosca
A qualitative case study of an Italian family-owned luxury fashion firm preparing its first sustainability report. Drawing on socioemotional wealth theory, it shows reporting emerges as a value-translation process rather than technical comp…
Renuka Kumawat, Raj K. Kovid
A book chapter examining how Industry 5.0 technologies can enhance ESG disclosure. It maps I5.0 principles onto ESG reporting practices, addressing shortcomings of Industry 4.0-era reporting, and argues I5.0 can improve the precision and cu…
ROBIN Mr., Mr. Samson, Dr.M Divya +3
A conceptual review examining why compliance-oriented ESG reporting often fails to produce responsible corporate behaviour, and how it can evolve into strategic accountability. Drawing on stakeholder, legitimacy, and agency theories, it ana…
Suttipun M.
An empirical study examining ESG disclosures and stock market reactions among companies listed on Thailand's alternative capital market. It probes how the quality and extent of ESG disclosure relate to investor valuation and share-price res…
Rupinder Kaur
This review examines whether ESG-guided capital allocation improves risk-adjusted corporate financial performance or masks agency frictions and greenwashing, synthesizing meta-analyses, econometric studies, and rating datasets from 2001–202…
Aso Abdullah
Using 314 UK FTSE 350 firms (4,396 firm-years, 2010-2024), the study tests whether year-on-year ESG improvements predict subsequent ESG controversies, environmental incidents, investment inefficiency and operating performance. ESG improveme…
Олена Судук
This study develops an integrated IM-ESG-NRM model that links non-financial reporting, ESG indicator integration assessment, and strategic decision-making for natural resource management enterprises. Using Design Science Research, it propos…
Mohd Shukor Harun, Muhammad Ridhwan Ab. Aziz
Reviews ESG adoption among Saudi listed firms via a 2021-2025 literature and policy review plus a pilot content analysis of five anonymized companies. Finds a clear hierarchy: governance disclosure strongest, followed by social and environm…
Apriwandi Apriwandi, Sherly Sanjaya
Using panel data regression on Indonesian-listed food and beverage firms (2021–2024), this study tests whether board size, female directors, independent directors, and foreign directors affect sustainability reporting levels. None of the go…
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