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 1161–1180 of 37113 papers
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Using 1,178 firm-year observations from 62 listed Bangladeshi financial institutions (2005-2023), the study tests how intellectual, human, and natural capital disclosure affect sustainability performance. Panel regressions, system-GMM, and …
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…
Mo Ching Shirley Yeung, Chun Kei Tsang
A qualitative comparative content analysis maps disclosure requirements of the UNGC Communication on Progress and the HKEX Climate Disclosure Framework across thirteen thematic categories. Both cover governance, risk management and climate …
Vіktorіya Gonchar, Vladyslav Panashchenko, Olha Borshch +1
This paper develops an organizational and methodological approach to sustainability data traceability in enterprise digital reporting. It distinguishes traceability from accuracy across informational, procedural, and control-managerial dime…
Muhammad Rusli, Rahman Pura, Eva Marin Sambo
This study examines how the Fraud Hexagon framework influences sustainability reporting in Indonesia's palm oil sector, with stakeholder pressure as a moderator. Only pressure and opportunity significantly affect disclosure, and stakeholder…
Ankit Verma, Vikas Gupta
Using BRSR reports from 101 NSE-listed Indian companies (FY2023-24), the study builds a Sustainability Quality Index and applies hierarchical regression to test governance drivers. Traditional attributes (firm age, board size, board indepen…
Murat ÖZDEMİR
Using a 58-criteria framework based on Türkiye Sustainability Reporting Standards, the 2024 sustainability reports of listed Turkish cement firms were analyzed across 11 dimensions via descriptive statistics and hierarchical cluster analysi…
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 …
Young‐Chan Lee, Chuyu Yang
Using 7,278 statutory reports from 808 non-financial KOSPI firms (FY2016–2025), the authors train an LLM-annotated classifier to code every narrative sentence by ESG issue and specificity, then apply SASB industry standards to separate mate…
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 …
Thuy Duong Phan, Thi Thanh Hoang
Using OCR and an LLM to classify annual-report paragraphs into E/S/G, the study scores ESG disclosure for 30 Vietnamese listed energy firms (2015–2024). FGLS regressions reveal an inverse U-shaped association between ESG disclosure and ROA,…
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…
Arianna Azzellino
This paper examines Italy's July 2025 guidelines for integrating climate assessment into SEA and EIA, developed with EIB/JASPERS support under EU cohesion policy. It frames the shift from direct-emission estimates to broader climate impact …
Karol Skiba, Aleksandra Mach, Joanna Sagan +1
Machine learning predicts building-material GWP for production (A1–A3) and module D from EPD resource-use and waste indicators. XGBoost reached R2 of 0.963 (A1–A3) and 0.791 (module D). Non-renewable primary energy dominated production pred…
Yanguo Ma, Yude Geng
This study builds a dynamic carbon footprint accounting model for the forestry tourism supply chain based on ISO 14067, integrating smart meter and GPS data. It applies a triple dynamic correction (load factors, grid marginal emission facto…
Ceren Kına, Harun Tanyıldızı
This study applies hybrid deep-machine learning models to predict the CO2 footprint of geopolymer concrete. By estimating embodied carbon from mix design and material properties, it enables low-carbon optimization at the design stage. It of…
Leslie Mariella Colunga-Sanchez, María Teresa Sánchez-Medrano, Elena F. Izquierdo Kulich +2
A cradle-to-gate LCA (ISO 14040/14044) assesses eco-bricks made from drill cuttings recovered from Mexico's Trion field. Using zero-emission solar drying, the carbon footprint is 7.17–8.17 kg CO₂-eq per ton of masonry. Maritime transport op…
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