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 17341–17360 of 20256 papers
null Rismawati, null Duriani, null Muhammad Aqsa
This study analyzes the impact of ESG disclosure on firm value and investment decisions in Indonesia's developing capital market. Using regression on 138 firm-year observations, it finds that both ESG disclosure and firm value significantly…
Shakil Khawaja
This paper analyzes barriers to effective ESG reporting in Pakistan, including data limitations, short-term profit focus, low SME awareness, and lack of standardized frameworks. The SECP is promoting voluntary guidelines and IFRS-aligned in…
Rina Tjandrakirana DP, Ermadiani Ermadiani, Apriyansyah Apriyansyah +2
This study examines the effects of stakeholder pressure (investor orientation and external audit) and foreign ownership on sustainability report disclosure levels among 18 Indonesian energy firms (2021-2023). Panel regression finds no signi…
null Atika Rahmi
This study examines the effect of ESG disclosure on firm performance, finding a negative short-term impact that is moderated by CEO tenure. It highlights the role of leadership stability in enhancing the benefits of ESG initiatives.
Jazman Jakeem, Amrie Firmansyah
This study examines the influence of ESG performance and intellectual capital on earnings management, with board meeting frequency as a moderator, using a sample of 31 Indonesian healthcare firms (109 observations, 2020-2024). Findings show…
Siswadi Sululing, Gagaring Pagalung, null Amiruddin
This study examines the impact of ESG disclosure on earnings quality for Indonesian listed firms (2018-2022). Environmental disclosure had no significant effect, while social and governance disclosures positively influenced earnings quality…
Ni Luh Putu Sandrya Dewi, Luh Gede Kusuma Dewi, Ni Luh Gede Mahayu Dicriyani +1
This study uses a literature review to analyze the relationship between sustainability reporting and company value in the ESG era for companies listed on the Indonesia Stock Exchange. The results show that sustainability reporting significa…
null Poornima S., null Gopalakrishna B. V., Mithun Samanta
Analyzing 690 Indian listed firms from 2011-2022, this study finds that ESG disclosure positively impacts financial performance, partially mediated by reduced financial constraints. It highlights the importance of ESG disclosure for operati…
Mr. Darshan Gaonkar, Dr. Rayalwar Arvind Prabhakar
This study examines ESG and CSR integration in two Indian public insurers (New India Assurance and GIC). Under India's mandatory BRSR framework, companies show increased focus on climate risks and transparency, but face challenges like lack…
Siti Asiah Murni, James Tumewu, Akhmad Zainuddin
This study examines the effects of government ownership, political connections, profitability, and leverage on sustainability reporting quality in 100 Indonesian public companies. Results show that government ownership and profitability pos…
FAITH IKPI IBIANG, ADEIZA FAROUK MUSA, BABA JASON KWAGHE +1
This study examines the relationship between ESG reporting and market value of listed non-financial firms in Nigeria. Using panel regression on data from 2014-2023, it finds a positive and significant impact of ESG disclosure on firm value …
Dany Nurahman, Hersugondo Hersugondo
This study examines the effect of ESG disclosure on financial performance (ROA, ROE) for 44 non-financial firms listed on the Indonesia Stock Exchange (2020-2023). ESG disclosure positively affects ROA, while its effect on ROE is marginally…
null Nur Intan Mei Hidayati
This study examines the effect of ESG disclosure on firm value and the moderating role of corporate governance (proportion of independent commissioners) using data from Indonesian LQ45 index companies. Results show neither ESG disclosure no…
Ruth Jeptepkeny Ngetich
This study evaluates the degree of cultural assimilation of ESG principles in Kenya Power, a major electricity corporation in Kenya. Analyzing annual ESG disclosures and integrated reports (2020-2024) across environmental mindfulness, socia…
Hoda Essam Hassan Khaled, Ghada Ahmed Nabil Ibrahim
This study examines how investor sentiment affects trust in sustainability reports among Egyptian individual investors, and whether financial literacy moderates this relationship. Using survey data from 328 investors, it finds that sentimen…
A. M., Tiamiyu, R. A., Tiamiyu
This study examines the influence of ESG reporting on firm performance of listed manufacturing firms in Nigeria from 2013-2022. Using 3SLS, it finds ESG disclosure reduces Tobin's Q but improves ROA, highlighting trade-offs.
Siti Khotimah, Neni Maryani
This study examines the effect of ESG disclosure on market value with financial performance (ROA) as a mediator in Indonesian banking sector from 2019-2023. Using GRI-based disclosure scores and Tobin's Q, it finds that ESG disclosure posit…
Ali Salem Ali Al-Marri
This study analyzes whether Saudi Arabia's legal reforms under Vision 2030 (Environmental Law, Companies Law, Tadawul ESG Guidelines) substantively integrate ESG into corporate governance. Findings show progress in disclosure and board acco…
Sartono Sartono
This review of 95 international articles (2020-2025) examines links among tax morale, agency issues, institutional quality, sustainability pressure, and ESG disclosure. High tax morale reduces opportunistic behavior, but agency problems per…
Farrukh Esanov
This study examines the role of corporate governance in ESG integration within Uzbekistan's commercial banks. It finds that banks with more independent and diverse boards show better ESG performance and financial stability. However, challen…
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