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 81–100 of 3503 papers
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…
Veni Yuliana, Nugroho Budi Wirawan, Destin Alfianika Maharani
A quantitative study of 42 Indonesian-listed mining firms (168 observations, 2021–2024) testing whether sustainability reports affect cumulative abnormal returns (CAR), with political connections as a mediator. Sustainability reporting posi…
Ratna Julianti, Maya Dini, Angka Wijaya
A quantitative study of Indonesian listed mining firms examining whether GRI-based environmental disclosure affects financial performance measured by ROA. Set against Indonesia's POJK 51/2017 and PROPER disclosure regime, it aims to provide…
Danyal Fahruli, Sabar Warsini
This study compares how Bloomberg ESG disclosure scores and ROE affect Tobin's Q across high-profile and low-profile sectors of the Indonesia Stock Exchange (20 firms, 60 observations, 2022–2024). Pooled results show neither ESG disclosure …
Fita Velina Sari, Sutri Handayani, Abdul Manaf Dientry
Using 75 firm-year observations from Indonesian energy-sector listed companies (2021–2025), this study tests the effects of green accounting, ESG disclosure, and profitability on firm value, with firm size as a moderator. All three factors …
Egi Dia Safitri, Nita Fauziah Oktaviani, Arif Arif
Panel regression on 14 IDX-listed energy companies (2021–2024) tests whether ESG disclosure and profitability affect firm value. Neither ESG disclosure nor profitability shows a significant effect, jointly or partially. The authors suggest …
Feng Cao, Ming Dai, Ruite Li
Using Chinese listed firms from 2009-2022, this study finds a robust positive relation between ESG rating divergence and the quality of responses in earnings communication conferences (ECCs). Divergence weakens organizational legitimacy, pr…
Romza Amalia
Panel fixed-effects analysis of 30 Indonesian energy firms (90 firm-years, 2023–2025) links GRI-based ESG disclosure, ROA, and current ratio to firm value (PBV). ESG disclosure is positively associated with PBV (coef. 3.38, p=0.016), as are…
M. Amien Dwi Putra, Aling Palinggau, Yusnaini Yusnaini +1
A systematic literature review synthesizing 33 studies on how mandatory and voluntary ESG disclosure and ESG assurance relate to firm value, with audit committee quality as a moderator. Findings show the ESG disclosure–value relationship va…
Treetraporn Ketsomboon
Using a 2016–2025 panel of 51 Thai property funds and REITs, this study tests whether ESG disclosure adoption affects valuation, volatility, and required returns. Adoption is associated with a significant decline in P/NAV (coefficient -0.10…
Kambale, Paluku
This review synthesizes theoretical and empirical work on how CSR and ESG performance translate into firm value through stakeholder trust, reputation, transparency, risk reduction, governance, and access to finance. It argues the relationsh…
Rismawati Rismawati, Fitriani Fitriani, Muhammad Aqsa +1
Using 200 firm-year observations from 50 Indonesian listed firms (2021–2024), this study tests which ESG disclosure dimension is most value-relevant via regression and relative importance analysis. Environmental disclosure alone is signific…
Hollivia Nurhalisa Tifani, Siti Nurlatifah
Using 76 firm-year observations from Indonesia's consumer non-cyclical sector (2022–2025), this study regresses firm value (PER) on intellectual capital and ESG disclosure. IC shows a significant positive effect, while ESG disclosure shows …
Vishnu Kumar Mahawar, Rashi Mathur, Poonam Saini +1
Using 271 NIFTY 500 firms (2019–2025), this study finds ESG disclosure significantly raises corporate value (Tobin's Q, Market-to-Book) and reduces investment inefficiency, i.e. improves investment efficiency. Panel methods (fixed effects, …
Kudakwashe Munyepwa
Using panel data from Zimbabwe Stock Exchange listed firms, this study empirically examines determinants of ESG disclosure quality via a framework-aligned disclosure index. Firm size, profitability, foreign ownership and board independence …
Sukmawaty Siahaan
A literature review synthesizing research on how sustainability reporting shapes corporate behavior across accounting, management, and sustainability fields. Reporting can improve accountability, risk awareness, and long-term orientation, b…
Balqis Laurel Zuharah, Aviani Widyastuti
Using panel data on 145 Indonesian non-financial firms (2016–2024, 1,160 observations) with a fixed-effects model, this study tests whether board size and audit committee meetings drive ESG disclosure, with green investment as a mediator. L…
Ayu Maisyaroh, D. A. M. Savitri
This study examines how cost leadership strategy and firm size affect financial distress among 47 Indonesian technology firms listed on the IDX (2021–2024), with ESG disclosure as a mediator. Cost leadership and firm size both significantly…
Xie-Han Liu
Comparing Tesla and Volkswagen, this paper analyzes how ESG rating divergence intensifies corporate financing constraints through information asymmetry, stakeholder theory, and signaling theory. It identifies three channels—information ambi…
D. Fitriana, Juniarti Gunawan
Analyzes 40 Indonesian energy firms (2021-2024) to examine how GRI-based sustainability disclosures affect firm value (PBR). Only social disclosure shows a significant positive effect; independent commissioners strengthen the environmental …
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