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 2362 papers
Saprida Khoirotunnisa, Maylia Pramono Sari
This study analyzes determinants of sustainability assurance levels (none, limited, reasonable) among Asian energy firms using panel data regression. Findings show that assurance provider attributes, media pressure, and profitability positi…
Ariela Caglio, Xi Chen, Gaia Melloni
This paper empirically examines the relationship between ESG pay features (incorporating ESG metrics into executive compensation) and firm value among international adopters of integrated reporting. It investigates whether ESG-linked compen…
Marina Gordova
This paper systematically categorizes risks in ESG information formation, including methodological inconsistencies, reporting scope errors, estimated data use, information system and internal control deficiencies, greenwashing, greenhushing…
Patatoukas, Panos N.
This paper argues that ESG ratings do not adequately reflect corporate carbon emissions, and that ESG-focused investing may actually hinder portfolio decarbonization. It provides empirical evidence of a paradox where higher ESG scores do no…
Alberlyn Jo Mary L. Alegre
This narrative review (2015-2025) examines how ESG reporting drives circular economy innovation and Triple Bottom Line performance in Philippine manufacturing. Regulations like SEC MC No. 4 (2019) and the EPR Act (2022) boost reporting, but…
Lesya Leshchii
This paper analyzes the features of ESRS implementation in Ukraine's banking sector within the context of European integration. It highlights regulatory developments under CSRD and national strategic documents, the current state of ESG repo…
Sultan Abdullah Alabdullatif
This study analyzes panel data from 20 Saudi listed firms (2019-2024) to examine the association between ESG disclosure and stock price synchronicity. Using a log-odds transformation of market-model R-squared, it finds a statistically signi…
Japan Roadmapが我が国の企業年金に求めるESGの課題
(著者不明)
This paper outlines the ESG challenges that the Japan Roadmap imposes on Japanese corporate pension funds, discussing the need for ESG integration in pension asset management. Specific analysis is unclear, but it aims to bridge policy docum…
Linda Afifah, Devi Nadia Agustina, Ari Al Dini +4
Using SEM-PLS on 88 firm-year observations from Indonesian energy and mining firms, this study finds that both digital sustainability reporting (GRI-based) and green innovation positively affect sustainability information quality, explainin…
Ghina Muthmainnah Zain, Umi Widyastuti, Dicky Iranto
This study analyzes the impact of sustainability reporting, intellectual capital, and credit risk on financial performance (ROA) of 13 digital banking (fintech) firms listed on the Indonesia Stock Exchange from 2019-2024 using panel data re…
Kholifah Oktaviani
This study examines the effect of ESG disclosure on firm value (PBV) and the moderating role of leverage, using panel data regression (EGLS) on Indonesian energy sector firms (2022-2024). ESG disclosure positively affects firm value, but hi…
Muhammad Shahbaz
This study examines the impact of ESG controversies on stock price crash risk using a sample of 620 Chinese listed firms (2014-2024). Contrary to theoretical expectations, ESG controversies are negatively associated with crash risk, suggest…
Do H.T.
This paper empirically analyzes the relationship between ESG integration and financial performance of commercial banks in Vietnam. It aims to assess the impact of ESG factors on bank profitability and risk management, demonstrating the effe…
(著者不明)
This study empirically shows that green finance significantly reduces ESG rating divergence, primarily by enhancing corporate disclosure quality and reducing information asymmetry. It offers insights for policymakers and investors to improv…
Anisa Eka Askiantari, Abdul Rohman
This study examines the effect of ESG performance on audit report lag (ARL) with audit firm size as a moderator, using panel data from Indonesian manufacturing firms (2019-2024). Results show governance score significantly reduces ARL, whil…
P. K. Singh, Rahul Kushwah
This paper compares CSR, impact investing, and social entrepreneurship, examining their concepts, historical evolution, operational models, and regulatory frameworks. It highlights India's Companies Act 2013 CSR provisions and the global ri…
Yevhenii A. Lytvynov, Volodymyr Anichkin
This article theoretically examines ethical finance as an integrated framework for promoting corporate sustainability. It clarifies distinctions between green, ESG-oriented, and ethical finance, arguing that principles like human-centricity…
Viviana Fernandez
Family firms underperform in social initiatives and ESG management quality but avoid greenwashing and non-compliance. They are less likely to track scope 1 and 3 emissions, with socioemotional wealth acting as a reputational floor.
Deepika Anand Krishnamurthy
Using a balanced panel of 186 Indian NSE-listed firms, this study applies system GMM to show that board independence, gender diversity, and sustainability committees significantly improve ESG disclosure quality, which in turn is associated …
І. І. Румик, Іван Мельніченко, Павло Коваль
This paper discusses transforming corporate resource management towards sustainable development and circular economy principles. It proposes a three-level classification of resource management models and systematizes implementation tools in…
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