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 121–140 of 2732 papers
Rath C.
An empirical study on how the social (S) dimension of ESG feeds into CEO pay, conditioned by CEO and board characteristics. Though no abstract is available, it speaks to the growing use of ESG metrics in executive incentive design, linking …
Qian Sun, Jinxiao Wang, Xinrong Li +2
This paper examines how oil/gas firms use ESG disclosure to reconcile economic benefits with legitimacy, combining theory and case studies. High-quality disclosure can dynamically align both via an 'information transmission–trust building–v…
Muhammad Khahfy Afrilla, Fia Dialysa Sulaksana
Using 50 observations from 10 Indonesian coal subsector firms (2021-2025), this study tests how green accounting, ESG disclosure, and profitability affect firm value via multiple regression. Only green accounting shows a positive significan…
Dwi Ananta Femi Saputri, Syaiful Bahri, Nurdiana Fitri Isnaini
Using 115 observations from 23 Indonesian food & beverage firms (2021–2025), this study tests whether profitability and liquidity affect firm value and whether ESG disclosure moderates these relationships. Profitability positively affects f…
Satya Prakash Mani, Shashank Bansal
An empirical study examining how concentrated ownership structure affects ESG disclosure, with corporate life cycle and market competition as moderating factors. It tests whether the ownership-disclosure relationship varies by firm maturity…
Talal Fawzi Alruwaili
Using 292 firm-year observations from 73 high-polluting firms on Saudi Tadawul (2022–2025), the study finds ESG disclosure is negatively associated with real earnings management. Audit quality does not significantly moderate this relationsh…
Kozłowski W.
An empirical study examining how enterprises operating in Poland use ESG as a strategic management tool rather than mere reporting compliance. No abstract is available, so methods and data remain unclear. Its value lies in documenting ESG i…
Shu-Yu, Che-Chiang, Chester Wai-Jen Lin, Hsu, Liu
Using 13 Taiwanese financial holding companies (2016–2025), this study links ESG performance (TESG rating) to firm value (Tobin's Q). Overall ESG is positively associated with value, but the Social dimension is the most robust and significa…
Bagas Kurniawan, Hermanto Siregar, Tony Irawan +1
Two-way fixed-effects models on 841 firms (2017–2023) and 856 (2010–2023) across eight East Asian and ASEAN markets show the ESG-score level coefficient is indistinguishable from zero once clustering hierarchy is accounted for; disclosure m…
Zanna Hamajalo
This study analyzes how sustainability reporting affects firm performance (ROA) in 10 listed Nigerian oil and gas firms over 2014–2023 using panel regression. Environmental, social, and governance disclosures show a weak positive relationsh…
Vivi Kirana Effendi, Iis Nurasiah, Risma Desiyani
This study examines how ESG disclosure and liquidity affect firm value among manufacturing firms listed on the Indonesia Stock Exchange (2020-2025) using a random effects model. ESG disclosure shows a positive, significant effect on firm va…
Allice Eduarda Paixão Costa, Raimundo Lima Filho, José Alberto Gonçalves De Moura +1
This study analyzes how the 2019 Brumadinho dam collapse reshaped socio-environmental disclosure and accounting recognition at Brazil's two largest mining firms. Before the disaster, sustainability narratives were largely symbolic and decou…
Michael Ofosu Antwi
A PRISMA 2020 systematic review of 2013–2025 literature shows board effectiveness, audit oversight, ERM, and internal controls drive more credible, decision-useful disclosure. Disclosure expectations have expanded from financial risks to ES…
Yuli Soesetio, Linda Shine Sekar Ningrum
This study distinguishes the financial effects of substantive environmental action (eco-innovation) from symbolic sustainability reporting (ESG disclosure) using 1,158 observations from 236 high environmental-risk firms (2018-2025). Eco-inn…
Saiful Anwar, Dian Agustia, Wiwiek Dianawati
Using 13,107 firm-year observations from 1,781 non-financial firms across Asia-Pacific, Europe, and MEA (2016–2023), this study examines how mandatory ESG disclosure and firm size jointly shape the ESG–cash holdings relationship. Under volu…
Nayla Zahiya Syifa, Yusnaini Yusnaini
A systematic literature review of 20 international papers (2022-2026) examines how ESG rating divergence affects corporate transparency and disclosure. Divergence stems from differing agency methodologies, indicators, weightings, and data s…
Shiyi Chen, Yuanyuan Wang
Using 40,310 Chinese A-share firm-year observations (2009-2023), this study links internal control quality and sustainability reporting breadth to cross-provider ESG rating disagreement. Higher internal control quality is associated with mo…
Abisetyo Arrozaq Wijaya, Trinandari Prasetya Nugrahanti
A systematic review of 22 articles (2021–2026) examining how ESG reporting affects financial statement transparency, information asymmetry, investor confidence, and risk mitigation. Firms with strong ESG disclosure tend to show higher finan…
Putrie Cynthia Ichwan, Amrie Firmansyah
A qualitative case study of Indonesia's state-owned palm oil firm PTPN IV PalmCo, analyzing circular economy and carbon reduction strategies under its ESG framework. It documents 11 biogas facilities, 873,395 tCO2e/yr sequestration, 191,107…
Wijaya Triwacananingrum, Rahmawati Rahmawati, Djuminah Djuminah +1
This study analyzes sustainability reports from 17 Indonesian cement companies (2017-2020) using GRI standards, combining word-count textual analysis (Loughran-McDonald) with bibliometric mapping. Semen Jawa showed the strongest overall and…
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