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 1301–1320 of 2744 papers
Wanda Adiawati Febriani, Laras Pratiwi
This study analyzes the effect of free cash flow and sustainability assurance on CSR disclosure quality in Indonesian food and beverage manufacturing companies listed on the IDX from 2022-2024. Free cash flow is not significant, but sustain…
Zahra Choirunisa, Neila Widiya Andini, Titiek Rachmawati
This study analyzes the application of sustainability accounting and its role in enhancing ESG reporting quality at PT Indofood Sukses Makmur Tbk. Using qualitative content analysis, it finds that while the company integrates sustainability…
Brisejda Zenuni Ramaj, Mirela Miti
This paper examines how international education standards and continuing professional development (CPD) influence the development of competencies required for ESG reporting. It suggests that standardized education and CPD are crucial for im…
Бобоева Гулнисо Рузмат кизи Бобоева Гулнисо Рузмат кизи Boboyeva Gulniso Ruzmat qizi, Bekniyazov Ajiniyaz Dauletniyaz uli, Worldly Knowledge Publishing Centre
This paper examines the role of ESG reporting in modern accounting systems, highlighting its benefits and challenges. Through comparative analysis and literature review, it finds that ESG reporting enhances corporate transparency, risk mana…
Veronika Chala, Bohdan Demydov
This paper examines ESG audit as a key tool for verifying non-financial reporting in Ukraine's EU integration context. It analyzes EU assurance levels (limited vs. reasonable) and compares implementation across EU member states, highlightin…
Agung Nugroho, Andini Nurwulandari, E. Hasanudin
This systematic literature review examines whether ESG practices enhance corporate profitability and firm value, finding generally positive relationships but with context-dependent variation. Five key factors influence outcomes, including d…
Maria Fransisca Winowattan, Amelia Oktrivina
This study analyzes the impact of ESG disclosure on firm value (Tobin's Q) for coal subsector companies listed on the Indonesia Stock Exchange from 2020 to 2024 using panel data regression. The results show that ESG disclosure alone is not …
Miratul Husna Neris, Galih Mulya, Sari Kartikaningrum +1
This study analyzes the impact of economic, environmental, and social disclosures on the financial performance (ROA) of 25 Indonesian mining companies using panel data from 2021-2024. Environmental disclosure is positively associated with f…
Onyinye Dorince Ozonyia, S. Eneh
This study examines the effect of ESG disclosure on market value of Nigerian non-financial firms (2014-2025). Using panel regression, it finds that only the Environmental Disclosure Index has a statistically significant positive effect on m…
Nam Nam, Hyeyoung Jee, Sein Yoo +1
This study applies appraisal theory to analyze the evaluative language in ESG reports of Korean corporations, revealing how sustainability is discursively constructed through linguistic choices.
Cintia Külzer‐Sacilotto, Kathy Ning Shen
This study analyzes 278 ESG reports from all UAE-listed companies (2020-2023) using an exploration-exploitation framework. Findings show a gradual increase in exploration-oriented discourse, with financial firms more exploration-focused and…
Cañada Gracia, Marta
This paper conceptually introduces the Regenerative Impact Scale (RIS) developed by Marta Cañada Gracia (Ibonar). RIS evaluates six capitals (natural, social, economic, cultural, governance, systemic) on a scale from -2 (degenerative) to +3…
Aggarwal S.
This paper systematically reviews the ESG investing literature using the ADO (Antecedents-Decisions-Outcomes) framework, synthesizing drivers, corporate decisions, and performance outcomes, while identifying research gaps.
Sadiq M.
This study empirically analyzes the relationship between ESG index and firm value using Malaysian data. The findings suggest a positive impact of ESG scores on firm value, supporting the effectiveness of ESG investing in emerging markets.
Strouhal J.
This study investigates stakeholder perceptions of ESG reporting in Czechia and Estonia, analyzing opinions on reporting quality and importance, and highlighting differences between the two countries.
Ketterling C.I.
This paper provides a legal perspective on global ESG and sustainability reporting legislation, reviewing major frameworks (TCFD, ISSB, CSRD) and national laws. It offers insights for corporate compliance and disclosure practices.
Kumar D.
This study examines the relationship between ESG disclosures and firm risk in the tourism sector, highlighting how uncertainties affect risk metrics.
Abraham J.
This paper analyzes the current state and challenges of ESG disclosures in the private equity industry. It discusses the quality and consistency of ESG reporting as these factors become increasingly important in investment decisions and fun…
Sorana Vătavu, O. Lobonţ, Dumitrița Gîrlă +3
This study uses panel data from EU member states (2000-2021) to examine the relationship between corporate environmental governance and GHG emissions in energy-intensive industries. It estimates elasticities of emissions to sectoral value a…
Jiajing Yu
This study examines how ESG performance affects corporate financing costs through the intermediary role of supply chain risk, using panel data of Chinese A-share listed firms in the cosmetics and consumer goods industry from 2018-2023. Fixe…
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