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 3503 papers
Nurfitriyani Muhsin, Baharuddin Semmaila, M. Wahid +4
A narrative review of green human resource management (GHRM), green innovation, and net-zero workforce transformation. Integrated green recruitment, training, performance management, rewards, and employee involvement can improve environment…
A. Anwar
A conceptual study critiquing ESG's risk-mitigation focus and proposing the 'net-positive firm' as a regenerative strategic evolution. It synthesizes sustainability, strategic management, and regenerative systems theory into three pillars—v…
Yusnaini Yusnaini, Latersia Br Gurusinga, Adi Harianto +1
Panel regression on 27 Indonesian-listed mining firms (81 firm-years, 2022–2024) tests how profitability, leverage, and sustainability reporting affect firm value. Profitability shows a significant negative effect, leverage is insignificant…
Hadi Sucipto, Gita Desipradani
Using 64 Indonesian-listed energy firms (164 observations), this study tests whether sustainability reporting affects ROA and whether firm size moderates the link. Reporting alone shows no significant effect on financial performance, but fi…
Selin Manisa, Nanda Wahyu Indah Kirana
Using panel regression and moderated regression on 30 Indonesian-listed infrastructure firms (120 firm-year observations, 2021-2024), this study tests ESG disclosure, gender diversity, and board size on firm value. Only gender diversity sho…
Mansi Panwar, Mohit Verma, Sumanjeet Singh +1
A multi-method systematic review of 73 articles on ESG in family firms, combining bibliometric analysis with the TCCM framework and a nomological network. It identifies five thematic clusters—corporate governance, socioemotional wealth, ESG…
Meiliana Jaunanda, Daralee Angel, Grace Fabiola Suyana
Using 744 firm-year panel observations of listed manufacturers across ASEAN-5 (2023-2025), the study tests how ESG performance affects ROA. The aggregate ESG score shows a significant negative effect on ROA, while the Environmental, Social,…
Huda Trihatmoko, Amanda Yuniar, Dianty Aisyah Puteri +1
Panel regression on 110 firm-year observations from Indonesia's ESG Leaders Index (energy and raw materials, 2020-2024) tests whether profitability, leverage, and ESG disclosure drive firm value. Profitability and leverage show significant …
Samson Gidla, Sairam Moturi
Using NSE 500 firms in India (2012–2021), this study finds that ESG disclosure scores and all three pillar scores positively and significantly affect ROA, with governance disclosure having the largest effect. Both accrual and real earnings …
Anas mosleh Al mhasnah
A critical integrative review of 2010–2026 literature on how ESG disclosure and green accounting create financial value in maritime logistics. ESG practices show favourable but heterogeneous outcomes (profitability, valuation, efficiency), …
Hasanudin Hasanudin
Using panel data from 28 Indonesian energy firms (140 observations, 2020–2024) and a fixed-effects model, this study tests whether ESG scores and green innovation affect market value of equity. ESG disclosure alone shows no significant effe…
Nasyatha Salsalizah Lubis, Mukhtaruddin, Rina Tjandrakirana dp +1
Qualitative content analysis of Bank Syariah Indonesia's reports examining how Maqashid al-Shariah and environmental accounting strengthen Islamic Social Reporting (ISR). The study documents environmental accounting practices (energy/emissi…
Odisiana Manek, Baldric Siregar, Miswanto Miswanto +1
Using 26 non-financial Indonesian listed firms (130 panel observations, 2021-2025), this study tests whether ESG disclosure and profitability affect tax avoidance, with corporate governance as moderator. ESG disclosure shows no significant …
Makhathini Lungani Rudolph, Kansilembo Aliamutu
Using 310 firm-year observations, this study examines the link between ESG disclosure and profitability (ROA). ESG disclosure correlates negatively and significantly with ROA, suggesting short-term accounting costs of transparency. Firm siz…
DONG FANG XIANG, Rozaidy Mahadi, Debbra Toria Nipo
A PRISMA-based systematic review synthesizing 51 studies on ESG disclosure and corporate financial performance. High-quality ESG disclosure improves financial performance by easing financing constraints, reducing information asymmetry, and …
Qin S.
Empirical study examining how managerial short-termism drives ESG decoupling—the gap between environmental talk and action—among Chinese firms. It positions digital signaling as a mechanism shaping the credibility of environmental governanc…
Babiker I.
An empirical study examining how female board representation affects ESG disclosure levels among firms in Saudi Arabia's highly polluting industries. Without an abstract, methodological details are unclear, but it contributes evidence on bo…
Shan B.
An empirical study examining whether ESG disclosure actually benefits or drives ESG investment, using Chinese public firms as the sample. It analyzes the link between disclosure quality and investment behavior and outlines further research …
Hanapiah, Iin Rosini, Dian Widiyati
Panel regression on 18 Indonesian energy firms (90 observations, 2020–2024) tests how ERM disclosure (COSO-based) and GRI sustainability reporting affect firm value (Tobin's Q). Sustainability reporting shows a significant negative effect o…
Irwan Irawadi Barus, Adhar Putra Setiawan, Eri Kristanto
A quantitative study of 125 survey respondents examining how tax transparency and ESG disclosure affect firm value in Indonesian manufacturing. Both tax transparency (β=0.562) and ESG disclosure (β=0.412) show significant positive associati…
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