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 101–120 of 3028 papers
Sheng-Yuan Wang, San-Pui Lam
Using Taiwanese listed firms, this study moves beyond aggregate ESG ratings to test how specific ESG factors—ISO 50001 certification, R&D investment, human capital, and board governance—relate to subsequent carbon emission intensity in a ti…
R. R. Gumilang, Erpi Rahman, Dera Pebriyanti Pertiwi
Using 18 firms (72 observations) in Indonesia's IDX ESG Leaders index (2022–2025), this study tests the effect of ESG Risk Ratings on firm value and the moderating role of profitability. ESG Risk Rating significantly affects firm value, but…
Tsz-Kwan Wang
Using panel data from Chinese listed firms (2015–2023), this study finds higher ESG performance is associated with lower financial risk. Among sub-pillars, social performance drives the effect most strongly, while environmental and governan…
Olayemi Sunday Sanya, I. Akintoye
This literature review examines how corporate reporting in Nigeria has evolved from purely financial disclosure into a strategic tool incorporating ESG and sustainability metrics. It interrogates the 'sustainability hypothesis'—whether rigo…
Mahdi Salehi, Amirhossein Arminkia, Saeid Homayoun +1
Using 168,198 firm-year observations, this study shows that higher ESG scores significantly increase the likelihood of conducting sustainability audits. CSR strategy mediates this link, translating ESG performance into formalized assurance,…
Lu Zhang, Chao Xing, Yuan George Shan
This study examines how sustainable finance policies in China can induce corporate ESG hypocrisy—symbolic rather than substantive environmental action. It suggests policy pressure may drive disclosure and reputation management over real cha…
Audrie Msamba, Edward Augustine Benjamin Affainie
Surveying 156 SMEs and interviewing lenders in Blantyre, Malawi, this study tests whether sustainability reporting improves SME access to finance. It finds no statistically significant relationship, though qualitative evidence suggests ESG …
Ryan Jeremy Partogi Marpaung, Zaenal Abidin
Panel regression on Indonesian listed mining firms (2021–2024) tests ESG score, profitability, firm size, and board gender diversity against firm value (Tobin's Q). ESG score and profitability show negative but insignificant effects; firm s…
Tomer Shushi
This study integrates socially responsible investment criteria into modern portfolio theory, framing a tradeoff between optimizing on stock returns versus ESG scores. It offers an optimization framework balancing financial performance and s…
Mihai-Daniel Gavrilă, Alexandra Ştefan
An empirical study examining how ESG scores relate to corporate tax outcomes (effective tax rates, tax compliance) among EU firms. It tests whether ESG ratings carry information about tax behavior, linking ESG evaluation to corporate tax st…
Cheng Qian
Using 1,104 Chinese A-share firms (2011-2019) and Bloomberg ESG scores, this study shows higher ESG scores significantly raise risk-adjusted excess returns (Sharpe ratio) via two-way fixed effects. Mechanism tests identify information asymm…
Maylia Pramono Sari, Mochammad Taufiq Gymnastiar, Richatul Jannah +3
Using panel data regression on 89 LQ45-listed Indonesian firms (2021-2023), this study examines how independent commissioners, board gender representation, media exposure, and ESG affect Sustainability Report Disclosure (SRD). Media exposur…
Solomon Ngu
Using data from 61 listed non-financial Nigerian firms (2011-2023), this study finds foreign ownership negatively affects ROA, while environmental sustainability reporting positively affects financial performance. Environmental disclosure s…
Dian Pramitya Khairunnisa, Puji Hartono
Using panel data from 125 non-financial firms listed on the Indonesia Stock Exchange (2020–2024, 623 firm-years), this study examines how CEO power affects ESG disclosure and whether accrual earnings management (AEM) mediates this relations…
Deni Sunaryo, Hersugondo Hersugondo, Mukdad Ibrahim
Analyzing 30 non-financial firms on the Indonesia Stock Exchange (2019-2024), this study finds that ESG, Environmental, Social, and Governance disclosures each significantly improve ROI. Market capitalization strengthens the ESG-ROI link wh…
Nha Minh Nguyen, Malik Abu Afifa, Hien Vo Van +2
Using LSEG panel data from 314 listed firms across six ASEAN countries, this study finds ESG disclosure improves competitiveness via profitability and domestic market share, but the effect weakens when interacting with high-quality integrat…
Novita D.
Examines Indonesia's Islamic capital market, addressing the "Islamic but not green" paradox where Shariah-compliant instruments lack environmental criteria. It proposes integrating eco-Maqashid (environmental objectives in Islamic jurisprud…
Mazzioni S.
An empirical study examining how capital structure—debt/equity mix and the identity of financiers—shapes corporate ESG performance in emerging markets. The title suggests financiers (creditors, blockholders) drive firms' ESG behavior. Witho…
Saini N.
This study examines the link between ESG disclosures and corporate financial performance through a sustainable value chain lens. It explores how disclosure practices connect to value creation and financial outcomes across the value chain. W…
Wei J.
An empirical study testing whether stronger ESG performance enhances financial flexibility (funding capacity, cost of capital) among Chinese manufacturing firms. It suggests higher ESG ratings can broaden firms' financing options and financ…
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