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 1281–1300 of 3035 papers
Muhammad Munawir, Junaidi
This study analyzes the construction of ecological meanings in Sinarmas Land's sustainability reports (2017-2024) using ecolinguistics and critical discourse analysis. Semantic tagging via USAS identified 157 key words, revealing that susta…
Tri Siwi Nugrahani, Rini Astuti, Tias Budi Lestari
This study examines the influence of intellectual capital, board of directors effectiveness, and number of employees on sustainability report disclosure among 244 Indonesian financial and health sector firms. Results show that intellectual …
Taghred Mokhtar Sayed Moawad, Khaled Hussainey, Yaacob Ibrahim
This study analyzes the relationship between sustainability reporting quality (SRQ) and earnings management (EM) in an emerging economy using 531 firm-year observations. It finds a positive contemporaneous correlation between SRQ and EM, su…
Kateryna Shymanska, Катерина Василівна Романчук
This paper empirically examines how sustainability reporting can support stakeholders in Geographical Indication (GI) product supply chains. Regression analysis shows that the number of registered GIs positively affects added value in agric…
Sindi Purbawati, Sri Yuli Ayu Putri
This study analyzes the effect of capital structure, firm size, and sustainability report on financial performance of Indonesian listed banks from 2021 to 2025 using multiple regression. Results show capital structure has a negative signifi…
Aminu Abdullahi; Abdulrahman Bala Sani; Nura Abubakar Allumi & Abdulrasheed Bello
This study examines the awareness of stakeholders regarding sustainability reporting and the actual practices of cement manufacturers in Northern Nigeria. It analyzes the impact of region-specific factors on reporting quality, highlighting …
Faisal A. Otaibi
This study examines sustainability reporting and its determinants among Saudi listed firms under Vision 2030. It finds that reporting is limited and uneven across firms, with governance and firm characteristics significantly influencing dis…
Regina Maharani Parameswari Sapsudin, Sulaeman Rahman Nidar, Mokhamad Anwar +1
This study examines how board structure affects sustainability reporting quality using panel data from 58 Indonesian listed firms (2019-2023). It finds an inverted U-shaped relationship between board independence and reporting quality, and …
Thia Margaretha Tarigan, Christianus Yudi Prasetyo, Andang Wirawan Setiabudi
This study examines the effect of sustainability reporting on tax avoidance in Indonesian energy sector firms, with female board representation as a moderator. Results show that sustainability reporting alone does not reduce tax avoidance, …
Arif Ayluçtarhan, İpek Türker
This systematic literature review of peer-reviewed empirical studies from 2000-2024 identifies five critical dimensions of sustainability reporting: measurement deficiencies, greenwashing, standard fragmentation, assurance credibility gaps,…
Kholishotul Fitriyah, Suwarno Suwarno
This study analyzes the impact of profitability, leverage, and sustainability committees on sustainability reporting quality in Indonesian banking companies from 2022 to 2024. Profitability (ROA) has no significant effect, while leverage (D…
Khaled Hamden Alshammari, Ibrahim Abdulrahman Alhanaya
This paper reinterprets selective SDG disclosure in university sustainability reporting, arguing that selectivity is not inherently problematic but becomes so when unexplained. Analyzing 107 university reports globally, it shows moderately …
Innayati Diah, Agung Firman Sampurna
This study analyzes the conflict-of-interest prevention policy at PT Adaro Minerals Indonesia Tbk and how these policies are positioned in the Governance dimension of its 2024 ESG sustainability report. Using a descriptive qualitative appro…
Sreelakshmi Mohanachandran
This paper investigates the adoption of green accounting practices across organizations, examining drivers, barriers, and links to sustainability and financial performance. Using a quantitative survey of finance and sustainability professio…
Olabode Kehinde Joseph, Jimoh Ismail, Babatunde Alanamu Rasaq +1
Investigates the relationship between sustainability reporting and financial performance of listed manufacturing firms in Nigeria, finding that both benchmark performance and environmental metrics have significant positive associations with…
Shaily A Patel, Dr. Amisha Ghelani
This conceptual paper examines India's transition from voluntary to mandatory ESG reporting under SEBI's BRSR framework. It proposes a framework for corporate sustainability reporting practices and analyzes alignment with global standards. …
Lenny Dermawan Sembiring, Ratih Puspitasari, Umi Mas'ulah +2
This study qualitatively explains the role of green accounting in enhancing sustainability report integrity. Implementation of green accounting transforms reports from mere PR documents into honest, transparent, and accountable strategic do…
Balal Abbasi, Mahdi Salehi, Mohammadreza Abdoli
This study examines the bidirectional relationship between board compensation and sustainability disclosure using firm data from 2013-2023. Employing Granger causality and simultaneous equation modeling, it finds that compensation positivel…
Hazeline Ayoup, Natrah Saad, Azharudin Ali +2
This paper proposes a sustainability reporting framework tailored to the Malaysian public sector. Using qualitative methods including document analysis and interviews, it develops a systematic approach for tracking and reporting sustainabil…
Dinaroh Dinaroh, Maiyaliza Maiyaliza
This study analyzes the impact of sustainability report (SR) disclosure and company size on financial performance (NPM) for 15 Indonesian state-owned enterprises (2020-2024, 75 observations). Regression results show SR disclosure has a sign…
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