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 1461–1480 of 3040 papers
Hamza Aliyu, M. Muhammad, S. A. Modibbo +1
This study examines the relationship between social sustainability disclosure and share prices of seven listed oil and gas companies in Nigeria from 2015 to 2025. Using a disclosure index via PCA and panel regression, it finds a significant…
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.
de Carvalho P.L.
This paper investigates the association between environmental, social, and governance (ESG) practices and the cost of capital for companies listed in G20 capital markets. It provides cross-country empirical evidence on how ESG performance i…
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.
Hussain W.
This paper empirically examines the relationship between ESG disclosure, firm internationalization, and financial performance in the Asia-Pacific region. It suggests that internationalized firms may benefit more from ESG disclosure.
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.
Del Gesso C.
This paper systematically reviews the theories underlying ESG disclosure (e.g., legitimacy theory, stakeholder theory) from an accounting research perspective. It organizes the theoretical foundations and suggests future research directions…
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