This page provides an English interface to the gxceed GX paper corpus. The corpus aggregates papers from 13 open 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 2360 papers
null Madhuri N P, null Thamotharan A
Analyzes green lending, ESG disclosure, and financial performance in four Indian private banks (FY2018-23). Green loans remain under 1.5% of advances, but disclosure quality improved after SEBI's BRSR framework. No strong short-term correla…
null Almira Yumna Putri, null Wirmie Eka Putra, Yuliusman Yuliusman +1
This systematic literature review (2016-2025) examines the role of internal control systems in sustainability disclosure. It finds that internal control has evolved from compliance to a strategic tool, and its integration with ESG strategie…
Rosidawaty, Andika Mugi Gumilang, Tanti Septiani +1
This study examines the impact of ESG disclosure on financial performance (ROA, ROE, Tobin's Q) for 18 Indonesian energy companies (2020-2024) using multiple regression. Results show ESG disclosure significantly positively affects ROE but n…
Mohammad Shubita, Moade Shubita, Mohammad Alqam +2
Using panel data from 31 Jordanian industrial firms, this study examines the differential effects of environmental, social, and governance disclosures on the weighted average cost of capital (WACC). Results show no statistically significant…
Michael Kraten
This article argues that ESG accounting continues to gain relevance despite regulatory pauses like the SEC's delay in enforcing climate disclosure rules. It identifies five unexpected industry shifts showing ESG's growing permanence: adopti…
Alpana Alpana
This study qualitatively analyzes the ESG, CSR, and sustainable banking strategies of SBI and HDFC Bank over five years (FY2020-21 to FY2024-25) using thematic content analysis of annual reports and BRSR. It finds a shift from compliance-ba…
Lingaraju N.
This paper systematically reviews the structural, financial, regulatory, and cognitive barriers hindering sustainable practices among Indian MSMEs. It identifies high costs of green technology, regulatory overlaps, lack of green finance acc…
Anjali Raghuwanshi, Harsh Raghuwanshi, Roli Pradhan
Analyzing sustainability disclosures of five Indian textile firms (2020-2025), this study identifies five decarbonization archetypes: transformational, efficiency-based, scale-driven, compliance-driven, and brand-driven. While progress in r…
Uddin M.N.
This paper analyzes the relationship between CSR disclosure efficiency, profitability, and marketability in the banking industry of Bangladesh. It examines how CSR disclosure impacts firm value and financial performance, highlighting the im…
Bhattacharya S.
This study empirically examines the impact of ESG performance on credit ratings for Indian firms. It finds a significant relationship, suggesting that ESG factors are relevant for credit risk assessment in emerging markets. The findings sup…
Aprillianto B.
This study empirically examines the impact of ESG disclosure on financial performance among listed agro-industrial companies in Indonesia, testing whether environmental sensitivity and customer proximity moderate the relationship. Findings …
Albitar K.
This paper empirically examines how corporate governance mechanisms and ESG disclosure influence the narrative tone of CSR reports. It likely finds that firms with stronger governance exhibit more transparent and balanced tones in their dis…
Widiyanti N.W.
This paper empirically analyzes the impact of asset management, investment policy, and ESG disclosure on company value for agroindustry firms from 2018 to 2022. It suggests that enhanced ESG disclosure may contribute to higher firm value, h…
Hu C.
This paper examines the impact of ESG disclosure on corporate payroll tax compliance. It analyzes how disclosure pressure affects tax behavior, suggesting broader implications of ESG reporting.
Yin F.
This paper exploits China's selective mandatory ESG disclosure regime to identify positive and negative peer effects. It shows that mandatory disclosure by some firms influences the disclosure behavior of non-mandated peers, revealing spill…
Mark Anthony O. Vido
This study analyzes 13 Philippine listed banks (2020-2024) using panel data to examine how corporate governance and ESG practices affect profitability. CEO-chair separation positively predicts profitability, while director tenure policy and…
Pra Gemini, Hasliah Hasliah, Fausiah Fausiah +3
This systematic review of 34 peer-reviewed articles (2015-2026) examines how sustainable finance practices affect corporate financial performance. ESG integration, sustainability reporting, green financing, and climate-risk management are g…
Yasmine AZZAMI, Rajaa Amzile
This paper systematically reviews literature on the impact of internal control on sustainability reporting quality using the PRISMA method, analyzing 16 studies. It finds a positive correlation in 15 studies, with research concentrated in A…
Riris Rotua Sitorus, Priska Yanti Lombu, Sihar Tambun
This study examines the impact of free cash flow, ESG disclosure, and tax planning on firm value, with audit committee as moderator, using 34 Indonesian energy companies (2022-2024). Free cash flow significantly affects firm value, while ES…
Mutalib Anifowose, Dr Manirul Islam, Md Yousuf Ali +1
Using panel data on S&P 500 firms from 2010 to 2023, this study finds that stronger audit committee attributes are associated with higher ESG disclosure quality, particularly in environmental and social dimensions, and that female CEO leade…
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