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 3028 papers
Bella
This study empirically examines how board tenure and directors' specific skills shape ESG reporting among ASEAN listed companies. It links corporate governance attributes to sustainability disclosure quality in emerging markets, offering ev…
Chen X.
An empirical study examining whether executive equity incentives drive corporate environmental engagement among Chinese firms. It links governance and compensation design to environmental performance, though the abstract is unavailable so m…
Zheng Q.
An empirical study examining how ESG information disclosure affects high-quality development of Chinese firms, testing green technology innovation as a mediating channel. It suggests disclosure may drive firm value and sustainable growth vi…
Tong X.
This study examines how green human capital relates to ESG rating disagreement—the divergence in ESG assessments across raters and analysts. Rating disagreement matters for investors and cost of capital, and human-capital disclosure ambigui…
Behl A.
An empirical study using cross-lagged panel analysis to examine the reciprocal relationship between ESG scores and firm value in the Indian energy sector. It tests the direction and timing of causality, showing how ESG ratings relate to fin…
Fu M.
An empirical study examining how firms' ESG activities relate to stock liquidity. Without an abstract, methods and sample remain unclear, but the topic speaks to how ESG evaluation feeds into investor trading behavior and cost of capital. R…
Umar Ibrahim S.
This study uses a system GMM dynamic panel approach to test how ESG disclosure relates to market performance among Nigerian listed firms. It quantifies the market valuation effects of ESG disclosure in an emerging-market setting, adding Afr…
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…
P. Pinheiro, José Luís Silva
Using LSEG ESG data for 2,435 listed firms (2007–2024), the study reconstructs firm-level sustainability histories and identifies six development pathways based on level, linear change, and curvature. Pathway membership links to governance,…
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…
Browse by Topic