This page provides an English interface to the gxceed GX paper corpus. The corpus aggregates papers from 13 open 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 1321 papers
SmartQHSE Ltd
This dataset curates significant HSE regulatory and technology trends active or emerging in 2025–2026. It covers regulatory actions such as the US OSHA heat stress proposed rule, EU AI Act, CSRD (Corporate Sustainability Reporting Directive…
Huajian Jiang
This paper presents ESG-DocQA, a 300-sample benchmark for evidence-grounded question answering over corporate ESG reports. It includes multi-step verification, comparison, and inference questions, and was validated by three reviewers with s…
Кожухова Тетяна Валеріївна, Бочарова Юлія Геннадіївна, Ніколайчук Ольга Анатоліївна +1
This paper examines management accounting as an analytical tool for operational management and supply chain logistics under digitalization and sustainability. It explores the use of ERP, CRM, BI, SCM, BPMS systems, Big Data, and AI, and adv…
null Dr. Abbas Vattoli, null Dr. Shemeer Babu T
This paper develops a multi-sectoral conceptual framework mapping India's green economy across 12 industry clusters. It integrates Green Economy Theory, Sustainable Development, Circular Economy, Innovation Systems, and ESG criteria into a …
Asst. Prof. Deepti Chindarkar & Prof. Dr. Lata Krishnan
This study conducts a sector-wise comparative analysis of ESG reporting practices among Indian companies across banking, IT, manufacturing, and energy sectors. Using data from annual reports and BRSR disclosures, it finds that service-orien…
Ruth Magara
This study investigates how ESG disclosures affect financial performance, with firm size as a mediator, using a path model on Nairobi-listed firms. Environmental and governance disclosures reduce firm size, while social disclosure increases…
Annisa Sudaryati
This study analyzes the integration of IFRS and ESG disclosure at PT Indo Tambangraya Megah Tbk, an Indonesian coal company. The company applies IFRS well and provides detailed ESG information, but financial and sustainability reports are p…
Baldevsingh Gautam
This study examines the link between ESG scores and stock return volatility among NIFTY 50 firms in India using GARCH models and cross-sectional regressions. It finds no significant relationship, suggesting that ESG performance does not mat…
Anna Maria D'Arcangelis, Giuseppe Galloppo, Roberto Guida +1
This paper analyzes the relationship between CSR engagement and financial performance among Italian unrated ESG small cap companies. Focusing on firms without ESG ratings, it empirically examines how CSR activities affect financial outcomes…
Manoj P. K, Sharmila Subramanian, Paras Gupta, Suby Baby, AH Alkassem, Puja Baliarsingh, Trinkul Kalita
This study examines the role of HRM in enabling sustainable business practices. Using data from GRI, CDP, and others, it finds that employee engagement strongly predicts emissions reduction and waste management, mediating the effect of ethi…
Anna Socolova
This paper explores the transformation of sustainability reporting in Moldova, focusing on ESG approaches and cultural differences. It analyzes international standards (CSRD, ESRS, GRI, ISO 26000) and Hofstede's cultural dimensions, finding…
Kiki Ayuandani, Magister Accounting, Program +1
This study examines how board gender diversity and education affect ESG performance in Indonesian firms, finding a positive effect of gender diversity but no significant effect of education.
Farid Dwiputra, Muchlis Muchlis, Batara Maju Simatupang +1
This study compares sustainability disclosure quality of Indonesian and international banks via content analysis of GRI-based reports. Indonesian banks emphasize quantity and economic aspects with low external assurance, while international…
Friska Amanda Fitri Auliya, Masiyah Kholmi, Driana Leniwati
This study examines the impact of financial reporting quality and ESG disclosure on investment efficiency for non-financial firms listed on the Indonesia Stock Exchange from 2018 to 2023. Results show that financial reporting quality improv…
Satya Awang Kurniawan, E. Sukoharsono
This study assesses Bank BRI's sustainability reports (2021-2023) against Indonesia's SEOJK 16/2021 regulation. Compliance scores range from 80 to 88 out of 100, with room for ESG disclosure quality improvement. Provides a case study of ESG…
Faradilla Saulina Febriani, Z. Machmuddah
This study examines how ESG disclosure moderates the negative impact of financial distress on firm value using data from 85 Indonesian manufacturing companies. The results show that ESG disclosure mitigates the negative effect of financial …
Nurul Annur, Sutisna, Gema Ika Sari
This study examines the effect of ESG disclosure on equity valuation with profitability as a mediating variable in the Indonesian mining sector from 2020-2024. Panel regression shows that governance disclosure positively affects equity valu…
Ani Silvia, Siti Nur Hadiyati
This study examines the influence of corporate governance on ESG disclosure levels in Indonesian banks. Independent board of commissioners, board size, independent audit committee, and institutional ownership have significant positive effec…
Khartic Rao Manokaran, S. Ramakrishnan, Choi Sang Long +1
This systematic literature review of 26 peer-reviewed studies (2020–2025) critically examines ESG integration in Malaysian higher education across five thematic domains: policy and institutional commitment, curriculum, campus operations, st…
Muhammad Ibrahim Herawan, M. Cahyandito, A. Raksanagara
This study examines the impact of ESG disclosure on firm value in Indonesian mining companies using data from 20 firms between 2018-2022. The results show a significant positive effect, highlighting the importance of sustainability reportin…
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