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 841–860 of 3202 papers
PLIS Cooray, NLE Abeywardana
This study examines the impact of ESG disclosure on corporate risk-taking and the moderating role of CEO power, using data from 51 Sri Lankan listed firms (2019-2024). Random effects models with panel-corrected standard errors reveal a posi…
Arimas Yudiantoro, Astrie Krisnawati
This study examines the impact of capital expenditures, tax planning, and ESG disclosure on firm value using panel data from 13 Indonesian mining companies (2019-2025). Findings show that CAPEX and effective tax rate negatively affect firm …
Dalton Honggo Wijaya, Umiaty Hamzani, Elok Heniwati
This study examines the impact of ESG disclosure and debt-to-asset ratio (DAR) on environmental performance (PROPER ratings) of Indonesian mining firms listed on the IDX from 2022-2024. Using regression analysis on 51 firm-year observations…
Md. Mamun Bhuiyan, Kazi FarhanaYeasmin, Mohammad Khairul Islam Juman +2
This study examines the impact of legal compliance and corporate governance on ESG disclosure quality in Bangladesh. Based on a survey of 300 professionals, regression analysis shows that both legal compliance and governance mechanisms sign…
D. P. M. S. M. Peiris, H.D.I. Silva
This paper critically reviews the relationship between ESG reporting and access to finance in South Asian businesses, proposing a conceptual model that incorporates institutional, economic, and socio-cultural factors. It finds that ESG repo…
Shemphang Wann Lyngdoh, Seshanwita Das, Tapas Das +1
This study comprehensively reviews the role of ESG investing in mitigating climate change and its application to retirement funds. It synthesizes recent initiatives by governments and international organizations, addresses challenges in ESG…
Neil Gour
This study examines how Unilever's climate strategies and sustainable practices affect growth, efficiency, supply chain capabilities, and competitive advantage using thematic analysis of secondary data. It finds that climate policies, renew…
Dutt M.
This paper empirically examines the impact of ESG controversies on the financial performance of Indian firms. It investigates the negative effects of ESG scandals on stock prices and profitability, highlighting the importance of ESG risk ma…
Huang Y.
This paper uses bibliometric methods to analyze existing research on the relationship between ESG disclosure and firm value, identifying trends and key themes. It provides an overview of the field and suggests future research directions.
Walad Khairamuzad, Rindu Rika Gamayuni, Yuztitya Asmaranti
Analyzing 120 firms from the IDX ESG Leaders index (2021-2024), this study finds financial health significantly positively affects SDG disclosure, supporting Slack Resources Theory, while board committees show no effect. Service sector disc…
Stefan Milojević, Miloš Milošević, Snežana Knežević
This study surveys managers and reporting staff in Serbian transport companies on their perceptions of ESG reporting. Based on 163 responses, it finds that ESG training significantly increases the likelihood of rating environmental inclusio…
Cenaide Francieli Justen, R. Decourt, C. Macagnan +1
This study analyzes sustainability disclosure levels of agri-food cooperatives across four pillars (cultural, environmental, social, economic) and their association with risk-adjusted financial performance (ROA, ROE). Using fixed-effects mo…
U. Chaudhary
This study evaluates governance at Bharat Electronics Limited (BEL), an Indian defense PSU, against OECD, GRI, TCFD, and IIRC frameworks. It finds strengths like ISO-certified vigilance, early integrated reporting, and a CARE ESG score of 7…
Rima Melati, Emmy Indrayani, Budi Prijanto
This study analyzes the effect of ESG score on firm value (Tobin's Q) for Indonesian state-owned banks using PLS-SEM. It finds that ESG score negatively affects firm value, but profitability (ROA) moderates this relationship, weakening the …
Joel Rimamkyaten
This study examines the effect of environmental sustainability reporting (ESR) on firm value for eight listed oil and gas companies in Nigeria from 2021 to 2025. Using a GRI-based disclosure index and fixed effects regression, it finds a po…
Waleed S. Alruwaili, Ousama Ben‐Salha
This study examines the impact of executive compensation and board independence on ESG disclosure among 834 GCC-listed firms (2017-2023) using quantile regression. Executive compensation positively affects overall ESG disclosure, while boar…
Jenyfer Chelsea Meru, Katrina Njoman, Steviola Audrey Efriyanto +1
This qualitative study examines how ESG performance influences capital markets in Indonesia's carbon trading era. It finds that strong ESG disclosure and climate risk management lead to more stable stock prices and enhanced investor confide…
Andi Wawo Haedir Ali1*
This paper rethinks the role of accounting in a fractured world, focusing on ESG assurance and sustainability reporting as tools to combat greenwashing. It explores challenges in enhancing credibility and transparency in corporate disclosur…
Erasmia Angelaki, Stavros Garefalakis, Ioannis Samaras +1
This conceptual study examines aligning ESG frameworks with green accounting to incorporate natural capital valuation into sustainability reporting. Through literature analysis, it identifies disconnects between standardized ESG indicators …
Tamasiga P.
This paper empirically examines the impact of ESG disclosure on firm value and performance, exploring its potential for strategic value creation beyond mere compliance.
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