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 141–160 of 3503 papers
Yingtao Lu
This conceptual paper builds a framework linking ESG disclosure to supply chain resilience in emerging market firms, drawing on stakeholder, information asymmetry, and dynamic capabilities theories. Digital capabilities and institutional en…
Samarth Pande, Dr Satyendra P Singh Satyendra, Dr. Priyanka Chowdhary +2
A questionnaire dataset capturing Indian investors' perceptions of ESG disclosure quality—transparency, credibility, regulatory compliance—and how these relate to investor trust and sustainable investment intention. It contains 31 Likert-sc…
Adebiyi Sunday Adeyanju, Funmilola Adebunmi Iyiola, Melanie Bernice Cloete
An empirical study examining how ESG disclosure, ESG performance and ESG risk affect audit and non-audit fees under South Africa's quasi-mandatory ESG regime. It links assurance costs to disclosure quality and risk assessment in an emerging…
Hong C.
An empirical study of Chinese listed companies examining how ESG disclosure relates to firms' two-way foreign direct investment—both outbound and inbound. It tests whether ESG transparency shapes international capital flows and investment a…
Michael Hitch, George Barakos, Jiajie Li +1
This work examines recovering critical minerals from mine waste as secondary resources, framed through circular economy and ESG governance. It links secure supply of transition-critical minerals with management of environmental and social r…
Ni Luh Putu Dita Silviani, Eka Ardhani Sisdyani
Using 132 firm-year observations from 33 firms in Indonesia's ESGQ-KEHATI Index (2021–2024), this study tests how corporate governance and asset turnover affect sustainability reporting quality, moderated by financial slack (FCF/revenue). I…
Khadiza Khatun Tumpa, M. Daud Ahmed, Md Amanullah
Using POLS on 2019–2025 public reports from listed Bangladeshi banks, the study finds audit committee size, independence, and gender diversity (ACGD) positively relate to audit quality (proxied by audit fees). Bootstrap mediation shows ESG …
Muhammad Maulana Fikri, Islahuddin Islahuddin, Fifi Yusmita
Using 170 firm-year observations from 34 Indonesian SOEs (2020–2024), this study tests ESG disclosure and political connections on financial risk (Altman Z-score) via PLS-SEM. ESG disclosure showed no significant effect, while political con…
Seo Y. Choi, SangWhi Lee
An empirical study examining what ESG scores actually capture for Korean listed firms, decomposing the drivers into disclosure, risk, and institutional ownership. It questions how far ratings reflect genuine sustainability performance versu…
Mas Sitti Handini Supit, Hendriyana, Iman Harjono
Using 20 Indonesian consumer non-cyclical firms (2021–2025), this study tests whether intellectual capital and ESG disclosure drive firm value. Intellectual capital shows a significant positive effect, while ESG disclosure alone is not sign…
Yunxin Feng
A review of Chinese and English core-journal literature (2020–2026) on the drivers of corporate carbon performance under China's Dual Carbon goals. It organizes drivers into a three-dimensional framework — external institutional policy, mar…
Omowunmi Jumoke Ogunleye, Akingbade Abdulbasit Abiola, Ismaila Aderemi Bello
Using panel data from 31 listed Nigerian financial firms (2020–2024) and fixed/random effects models, this study tests whether ESG disclosure affects firm performance (ROA) and competitive advantage (finance cost). Environmental and governa…
Aditya Sri Yanto, Agung Dharmawan Buchdadi, Etty Gurendrawati
Using panel data from non-financial firms listed on the Indonesia Stock Exchange (2017-2024), this study examines ESG disclosure's effect on firm value (Tobin's Q) with CEO tenure as a moderator. Fixed-effect regressions show ESG disclosure…
Vannesa Novita Sari, Agrianti Komalasari, Ratna Septiyanti
Panel regression on 27 Indonesian listed banks (2022–2024) tests how ESG disclosure (GRI 2021) and ERM disclosure (COSO ERM) affect financial performance. ESG disclosure shows a significant negative short-term effect on profitability, while…
Natalia A. Melnik
Proposes an organisational-economic mechanism formalising the path from enterprise diagnostics to delineated corporate and regional decisions. Sustainability is scored 1.00–3.00 via contour-based diagnostics and tested on 2023–2025 data fro…
Agung Budi Sulistiyo, Novi Wulandari Widiyanti, Imamatin Listya Putri +1
This conceptual paper critiques mainstream ESG as anthropocentric and instrumental, then synthesizes Shariah Enterprise Theory (SET) with maqasid al-shariah to build an Islamic Sustainable Finance (ISF) framework. It reframes accountability…
Natasya Febriyola, Ira Grania Mustika, Angga Permadi
This study examines how sustainability report disclosure, institutional ownership, and firm size affect firm value among 64 firm-year observations in Indonesia's IDX ESG Leaders Index (2022-2025), using SPSS. Disclosure and institutional ow…
Ferry Aditia, Endah Kurniawati, Kukuh Harianto
A qualitative content and longitudinal analysis of GRI 401 employment disclosures in PT Bank Tabungan Negara's 2023–2025 sustainability reports. Disclosure depth increased selectively: post-parental-leave retention rates (98.9% men, 98.8% w…
Zhao D.
A study examining peer effects on corporate ESG disclosure—how firms' disclosure behavior is shaped by industry peers—and its drivers and implications for sustainable corporate governance. Abstract unavailable, so methodology and empirical …
Shalhoob H.
A survey-based study examining the link between ESG disclosure and financial performance through accounting and Islamic finance lenses. It reviews how disclosure quality relates to financial outcomes and how Islamic finance's ethical and re…
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