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 161–180 of 1220 papers
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…
Aindrila Chakraborty, Debapriya Banerjee, Aparajita Roy
This study examines CSR and ESG integration in four global tech firms (Dell, LG, Samsung, Vivo) using secondary data from 2020-2024. It finds convergence between CSR strategies and ESG metrics, highlights governance mechanisms, and notes ch…
Chika Almalia Agisti, Luthfiyyah Khaira Zahra, Arim Nasim
This study analyzes the philosophical foundations of ESG. Ontologically, ESG is a hybrid reality of objective and social construction. Epistemologically, valid ESG knowledge requires a holistic synthesis of rational, empirical, and critical…
I. Agustia, Ni Nyoman Sri Rahayu Damayanti, A. Sari
This study analyzes the impact of ESG disclosure, leverage, and firm size on ROA (financial performance) and PBV (firm value) for automotive firms listed on the Indonesia Stock Exchange (2022-2024). Using panel data regression, it finds tha…
Muhammad Dedat Dingkoroci Akasumbawa, Abdul Qoyum, Misnen Ardiansyah
This study examines how corporate governance mechanisms affect Islamic green banking disclosure (IGBD) in Indonesia and Malaysia, with bank size as a moderator. Using a novel IGBD Index (IGBDI) grounded in Shariah principles, panel data (20…
Made Arvin Ariantara, M. G. Wirakusuma, Eka Ardhani Sisdyani +1
This study examines the effect of CSR disclosure on firm value with capital structure as a moderator, using a sample of 301 Indonesian firms over 2021-2024. Results show a positive and significant relationship between CSR disclosure (based …
P. Vouros, Nikolaos Alexandros Androne, S. Allan +3
This paper proposes a methodological framework to assess corporate social responsibility reporting and materiality analysis. While the abstract is unavailable, the framework likely contributes to improving the quality of sustainability disc…
Elena Claudia Badea Florea, Liliana Ionescu Feleaga
This paper examines how AI and sustainability reporting requirements (CSRD, ESRS) transform the role of audit committees. Using Romanian listed companies as cases, it highlights the need for integrating multidisciplinary skills (financial, …
Eleonora Stancheva Todorova
This systematic literature review examines how automation (AI, ML, blockchain) and sustainability reporting jointly transform the accounting profession. It finds that automation shifts accountants to analytical roles while expanding reporti…
Nawal ALtawati, Sondos Badwan, Esraa Milad
This case study of SK Marble and Granite Company in Libya examines how sustainability accounting improves financial reporting quality. Using GRI standards, it finds that environmental, social, and economic disclosures enhance reliability, t…
Yew Hua Ling, Y. Tham, L. Jong
This study examines how sustainability committees and female directors affect SDG disclosure breadth among Malaysian listed firms. Using a panel of 1,958 firm-year observations, it finds that sustainability committees significantly enhance …
Tarek Ben Noamene
This qualitative study examines how Tunisian listed companies appropriate global ESG standards. It reveals divergent trajectories from symbolic compliance to deep integration and proposes a three-phase appropriation model (Reception, Refram…
José Reinaldo Passos Villefort Júnior, Dermeval Martins Borges Júnior, L. Machado +1
This study examines the risk of Brazilian listed companies with strong ESG practices. Using data from Economatica and Refinitiv Eikon, it finds that firms disclosing ESG scores have higher beta risk on average, contradicting the hypothesis …
C. TUSHABOMWE-KAZOOBA, Imelda Kemeza, Robinah FLORAH NAKAKEETO +4
This longitudinal case study examines ESG accounting at Mbarara University of Science and Technology (MUST), a public university in Uganda. Analyzing financial reports and policy documents from FY2020/21 to FY2024/25, along with interviews …
Tisha Arora, Dr Preeti Sharma
This study surveys Indian investors on ESG fund awareness. Despite high interest in sustainability, understanding of ESG funds is moderate, with reliance on social media. Concerns about greenwashing and vague disclosures hinder participatio…
Fisnik Brovina, Dario Sipos, Halina Kot +2
Compares ESG compliance of MNCs in Poland vs Albania. Poland scores 4.0 with strong regulation and digital adoption; Albania scores 2.6 with low transparency. Recommends stronger digital reporting and regulatory alignment.
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