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 821–840 of 3202 papers
A. Junaedi, Christian Herdinata, Murpin Josua Sembiring Gurky
This study introduces Sustainability Innovative Value Maximization (SIVM) as a novel strategic capability to bridge the gap between ESG disclosure and corporate performance. Using EFA and CFA on data from 187 firms in high-ESG-exposure indu…
Fernando Andrés Morales Parada, Andrea Orias Paredes, Jemima Montecinos Salazar
This empirical study analyzes non-financial disclosure of Chilean IPSA-listed companies using the Spanish Law 11/2018 as a benchmark. Findings show notable disclosure on corruption and bribery, but limited disclosure on human rights and soc…
Trivedi Rajneesh, Smitha Viswanathan Girija
This paper compares sustainability practices of five major Indian textile companies (Arvind, Welspun, Vardhman, Raymond, Grasim/Birla Cellulose), focusing on renewable energy, water stewardship, decarbonization, circularity, certification, …
A. Danowski
This paper proposes an exploratory instrument to assess how well organizations embed strong sustainability and systemic leadership into climate mitigation efforts. Based on Rae André's framework, it evaluates climate literacy, systemic chan…
Yulia Ratnasari, Muhammad Taufik Aziz, Fitriya Sari
This study examines the impact of ESG disclosure and firm size on financial performance using multiple regression analysis on 20 non-cyclical consumer goods companies listed on the Indonesia Stock Exchange (2021-2024). Results show ESG disc…
Bayu Wirayuda, Mery Sukartini, Desty Cristya Anisa
This study examines the effect of ESG disclosure (Bloomberg ESG Disclosure Score) on firm value (PBV) and the moderating role of investment decisions (CAPBVA) in 12 Indonesian mining companies (60 firm-year observations) using panel data re…
Jieyi CHEN, Mui Yee Cheok, Lili LI +1
Using panel data from Chinese A-share listed firms (2014-2023), this study finds that ESG disclosure significantly curbs corporate misconduct by reducing financing constraints, with stronger effects for firms with higher audit quality. It h…
Duraipandian, Muthu Prakash
This study qualitatively assesses ESG integration and sustainable finance practices at UBS AG from 2020 to 2024, using public reports and MSCI ESG ratings. It evaluates alignment with the EU Sustainable Finance Framework (CSRD, SFDR, EU Tax…
Siti Fina, Devi Astriani, Dian Purwandari
This study analyzes 20 Indonesian energy firms (2022-2024) using PLS-SEM. Environmental performance significantly increases firm value, while eco-efficiency does not. ESG disclosure quality moderates the eco-efficiency-firm value link, high…
Herlina Lusmeida, Sherin Adelia Wijaya, Mulyadi Notosoetardjo
This paper empirically examines how board mechanisms moderate the impact of ESG disclosure and competitive advantage on corporate performance in selected ASEAN markets. It suggests that the effect of ESG disclosure may vary with board chara…
Riska Oktama, Enny Susilowati Mardjono
This study analyzes the impact of intellectual capital and ESG disclosure on profitability, with gender diversity as a moderator, for food and beverage firms listed on the Indonesia Stock Exchange from 2021-2025. Regression results show int…
Eno Gregory Ukpong. Ph.D
This study analyzes the impact of ESG disclosure quality on firm value for five listed Nigerian oil and gas companies from 2020 to 2024. Panel regression shows that environmental, social, and governance disclosures significantly enhance Tob…
Navni Krishna
This article examines deep-sea mining as a source of critical minerals for clean energy transition, weighing its potential against ESG risks. It highlights threats to marine ecosystems, biodiversity, carbon sequestration, and coastal commun…
Andrades J.
This paper compares ESG reporting, focusing on water management transparency, among publicly-owned enterprises in Andalusia, Spain. It reveals the state of public sector ESG disclosure and highlights challenges for improving transparency.
Suwega Drestantiarto, Dewi Hanggraeni, Indra Kusumawardhana
This study examines the impact of global uncertainty and Enterprise Risk Management (ERM) on financial performance (ROA) and firm value (Tobin's Q), with ESG as a moderator, using panel data from 36 Indonesian energy firms (2019-2024). Fixe…
Fitri Oktaviyani, Siti Pratiwi Husain, Yustina Hiola
This study analyzes the impact of audit delay and sustainability reporting on stock prices of 39 Indonesian energy companies (2021-2024) using panel data regression. Findings show audit delay has no significant effect, while sustainability …
ST Vaishnavi, RLD Dissanayake
This study examines the quality and genuineness of SDG reporting by South Asian firms, analyzing disclosures of SAFA award-winning companies through content and thematic analysis. SDGs 4, 8, and 13 are most reported; integrated reporting ad…
Anyass Ahmed Ibrahim
This study examines sustainability reporting in public entities in developing nations, focusing on stakeholder engagement. Based on survey data from 70 respondents, it finds that stakeholder engagement enhances accountability and organizati…
Febiola Kartika, Sri Pujiningsih
This study examines the impact of board monitoring effectiveness (independence, sustainability expertise, diversity) on sustainability report transparency in 49 Indonesian energy companies using RBV theory and PCSE regression. Findings show…
Riska Oktama, Enny Susilowati Mardjono
This study analyzes the impact of intellectual capital and ESG disclosure on profitability, with gender diversity as a moderator, in Indonesian food and beverage firms listed on the IDX from 2021-2025. Results show intellectual capital has …
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