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 1321–1340 of 2744 papers
Munir Ahmad, Dr Riffut Jabeen, Badr Mohay Ul Din Bhutta +1
This study examines the relationships between CSR, green finance, business reputation, and business performance in the Pakistani banking industry. Using PLS-SEM on a sample of 200 bank managers, the results show that CSR and green finance p…
Yuting Su
This literature review systematically examines how patient capital fosters corporate green behavior, synthesizing English and Chinese scholarship. It identifies key channels: alleviating financing constraints for green innovation, enabling …
Abhijit Biswas
This paper analyzes SEBI's March 2025 circular on ESG reporting in India, which introduces flexibility in assurance for BRSR Core disclosures, voluntary green credits, and deferred obligations for value chain partners. It positions the circ…
Alga Likita Paramartha, I. Permatasari
This study examines the effect of tax avoidance on ESG disclosure in basic materials manufacturing companies listed on the IDX (2020-2024). Using BTD as a proxy for tax avoidance and GRI-based ESG scores, the results show a positive and sig…
Aliya Naseem, S. Franzoni, O. Palermo
This study proposes the Leaderful Strategy Model (LSM) to explain how SMEs translate relational strengths into ESG disclosures via digital translation. Using mixed methods with 97 listed SMEs in Italy and Pakistan, it finds that digital tra…
Mahender Yadav, Dr. Seema Modi, Dr. Amrita Singh +2
This paper analyzes the transformation of ESG norms from voluntary to binding standards and associated challenges. It highlights greenwashing, social washing, and shareholder primacy, arguing that meaningful ESG integration requires not jus…
Kania Marsya Pramitha, Arwan Gunawan
Using panel data from 14 Indonesian mining companies (2019–2024), this study finds that environmental and governance disclosures (measured by GRI Standards) positively and significantly affect ROA, while social disclosure has no significant…
Juan Zhang, Yihuan Lin
This study examines the relationship between ESG ratings, market valuation, and environmental performance among Malaysian listed firms. ESG scores are positively associated with price-to-book ratios but weakly associated with CO2 emissions,…
Roisatun Kasanah, Nuzulia Nuzulia, M. Anis +1
This study examines ESG disclosure depth and consistency among six major Islamic banks in OIC countries via qualitative content analysis of their 2023 sustainability reports against GRI Standards. Results show significant disparities (Bank …
Tho Hoang Nguyen, Malik Muneer Abu Afifa, Thuy Hong Thi Tran +2
This study empirically examines how sustainability reporting quality (SRQ) influences firm competitive advantage (FCAD) through firm performance in ASEAN-6 countries from 2020-2024. Using multilevel SEM on 1,721 firms, it finds that SRQ alo…
Nabil Maulana, Ario Purdianto, Benny Dhevyanto
This study investigates the influence of financial performance (ROA) and ESG disclosure (IDX ESG score) on firm value (Tobin's Q) for 58 firms listed on the Indonesia Stock Exchange in 2024. Using multiple regression, it finds that ROA sign…
Alfina Damayanti, Rousilita Suhendah
This study examines the effect of ESG disclosure and capital structure on firm value in renewable energy companies listed on the Indonesia Stock Exchange from 2020 to 2024. Panel data regression results show that ESG disclosure has a negati…
Anindya Cresentia Bariq, Krisdiana
This study examines the mediating role of ESG disclosure on the relationship between profitability, leverage, and firm value in 14 Indonesian mining companies (coal, metal, mineral) listed on the IDX from 2020-2024. Findings show profitabil…
Magfirah Wahyu Ramadhani
This study examines the effect of ESG disclosure and environmental performance on tax avoidance for manufacturing firms listed on the Indonesia Stock Exchange from 2021-2024. Using multiple linear regression, it finds that ESG disclosure si…
Meny Hulisellan
This study examines the impact of ESG disclosure and digital financial transparency on firm value (Tobin's Q) for manufacturing firms listed on the Indonesia Stock Exchange. Using panel data regression, results show both ESG disclosure and …
Oskars Kalva, I. Steinberga
This study develops a system dynamics model integrating ESG indicators to dynamically assess corporate sustainability performance. Empirically tested on a fuel retail company's ten-year data, it reproduces trends in resource efficiency and …
E. Onoja
This study examines the impact of audit committee characteristics (size, diligence, independence, gender diversity) on sustainability disclosure among listed manufacturing firms in Nigeria, and the moderating role of firm size. Using panel …
K. 2Dr., Thoufeeq Ahmed
This study examines the link between ESG disclosures and performance in 11 fintech firms using OLS regression. Only social disclosure has a marginally positive association; environmental and governance disclosures are insignificant. The fin…
Nathania Rachel Queen Rondonuwu, J. Sondakh, Anneke Wangkar
This study examines the effect of sustainability reporting quality and liquidity on audit report lag for Indonesian mining companies (2022-2024). Using panel data regression, it finds that sustainability reporting does not significantly aff…
Asif Baig
This study surveys 420 UK professionals and finds that digital accounting tools positively and significantly impact ESG reporting accuracy and corporate sustainability strategies. The regulatory environment moderates these relationships, su…
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