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 141–160 of 1321 papers
Dewi Djumiyati, Agus Munandar
This study examines CSR program disclosures in sustainability reports of Indonesian banks in the KBMI 4 category. Analysis shows significant progress during 2022-2024 with high compliance with POJK 51/2017 and AA1000 accountability principl…
M. Hossain, Md. Jobaer Rahman Rashed, Annatul Islam Hredoy +1
This study investigates the impact of board independence, audit committee effectiveness, and internal control strength on sustainability reporting accuracy in Bangladesh. Using survey data from 170 governance professionals, regression analy…
Ajibade Ayodeji T, Kwarbai Jerry O., Durowoju Abdulrauf O.
This study examines the effect of sustainability reporting (environmental, social, governance) on customer value creation (revenue growth) using panel data from seven Nigerian construction firms (2010-2023). While individual ESG dimensions …
R. Ayoola, A. Aikomo
This study analyzes 76 Nigerian listed non-financial firms from 2010-2024, finding that environmental and governance disclosures have no significant impact on financial performance (ROCE, profit margin), while social disclosure negatively a…
Roykhana Firdaus, A. Nawangsari
This study evaluates ESG disclosure levels among six pharmaceutical firms listed on the Indonesia Stock Exchange from 2020-2024. Using content analysis, it finds an average disclosure rate of 76%, with governance being the most reported dim…
V. Antoshchenkova, M. Deineha, Т. Hlyаn
This paper provides a broad overview of ESG principles integration into business models and their role in sustainable development. It highlights growing investor interest and environmental practices but lacks novel empirical evidence or spe…
S. Qaderi, Sitraselvi Chandren
This study examines how ownership concentration (OWNC) affects SDG disclosure in Malaysian listed firms and whether board independence (BIND) moderates this relationship. Using 572 firm-year observations from 2017-2023, the findings reveal …
Magdalena Stoian (Ciobanu), A. Stancu, Umit Alniacik +4
This study uses the P-ESG scale to examine consumer perceptions of ESG communication in the Romanian oil and gas retail sector. A quantitative survey of 400 respondents shows strong associations between ESG factors and consumer perceptions …
Mohd Fahmee Bahaudin, Mohd Faizal Jamaludin, M. Marzuki +1
This systematic literature review integrates insights on board network centrality and diversity on ESG performance. Using PRISMA 2020, 24 studies from 2022-2025 are analyzed, revealing three themes: network centrality boosts ESG performance…
Dr. Vichitra Somshekar, Hridey Lohia
This study examines the overlooked role of workplace design in ESG reporting, focusing on biophilic design (natural light, vegetation, ventilation). Using secondary data from companies like Infosys, Wipro, and Google, it finds a positive li…
S. Abdrasulova, Z. Abdrasulova
This paper analyzes ESG principles in Kyrgyzstan's financial sector, emphasizing responsible banking to enhance sustainability. It reviews current adoption levels, challenges, and regulatory frameworks, proposing a strategic framework for i…
P. S. Kalachev, О.N. Tarasova
This paper empirically examines the relationship between corporate responsibility and business sustainability in Russian healthcare and pharmaceutical firms amidst strengthening ESG and non-financial disclosure. It finds that corporate resp…
Tautvydas Ragulskis, Valdonė Darškuvienė, Renatas Kizys +1
Proposes a new ESG scoring methodology tailored for small and medium-sized enterprises, addressing their unique constraints and needs. The approach aims to make sustainability assessment more accessible and practical for SMEs, filling a cri…
Marudut Rizky Martin Purba, Winda Ryzka Aulia Rahmaningrum, Resi Ariyasa Qadri
This study examines the effect of ESG scores on profit informativeness (measured by Future Earnings Response Coefficient) for MSCI Indonesia Index firms. Quantitative results show no significant effect, but qualitative findings indicate ESG…
E. Rahmadani, Tio Devilishanti
This study analyzes the effect of ESG disclosure on stock returns for 15 mining companies listed on the Indonesia Stock Exchange (2020-2024). Governance disclosure has a negative significant effect, while environmental and social disclosure…
Iswor Luitel
This narrative review explores the evolution of ESG practices in the Nepalese banking industry, from CSR to ESG, and their impact on profitability. It finds Nepal in an early stage, relying on voluntary CSR disclosures, and discusses regula…
Elvani Ananta Sutedjo Sanjoto, Melisa Anggraini, A. Najmuddin
This study examines the effect of managerial ownership on financial statement fraud and the moderating role of ESG disclosure score. Using data from 55 companies in Southeast Asia (2015-2023), it finds that managerial ownership reduces frau…
R. Tiwari, S. G. Maji
This study finds a U-shaped relationship between corporate governance efficacy (CGE) and ESG performance among Indian non-financial firms. It shows that audit quality, especially Big-4 auditors, moderates this relationship by allowing firms…
Monica Serreli, Manuela D’Eusanio, Luigia Petti
This paper proposes a social risk-based decision-making approach integrating Social Organisational Life Cycle Assessment (SO-LCA) and risk mapping to support the European Corporate Sustainability Reporting Directive (CSRD). A case study on …
Lilis Renfiana, Mohammad Ridwan, Ali Akram kadhim +3
This study develops a framework integrating Maqāṣid al-Sharīʿah and ESG for Sharia capital market indices. It proposes a Three-Tier Framework with 22 measurable indicators aligned with GRI and AAOIFI standards, validated through case studie…
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