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 161–180 of 2732 papers
Ghaitsa Zahira Supriadi, Tri Utami
Using panel data on 131 non-cyclical consumer goods firms listed on the Indonesia Stock Exchange (2020-2024), this study examines how sustainability report disclosure, financial distress, and sales growth affect firm value. Sustainability r…
Mutiara Adinda Kurnia, Ifan Wicaksana Siregar
Using 11 Indonesian-listed mining firms (55 observations, 2020–2024), this study tests how sustainability disclosure and green accounting affect ROA. Sustainability disclosure is positively significant before controls but turns insignifican…
Daffa Eka Agfianto, Ratna Septiyanti
This study examines how ESG disclosure, profitability, and leverage affect firm value among 38 infrastructure and property/real estate firms listed on the Indonesia Stock Exchange (2021–2024, 152 firm-year observations). Using multiple line…
Endah Suci Indah Sari, Fanny Eka Putri, Dewi Ambar Manah +2
This study examines how ESG disclosure and intellectual capital affect firm value among Indonesian energy firms listed on the IDX (2023–2025) using panel data regression. ESG disclosure showed a positive but statistically insignificant effe…
Youngwoo Kim, Woosub Sim, 박상석 +1
This paper examines the place of occupational safety and health (OSH) within CSR/ESG and proposes directions for OSH reporting systems. Comparing ISO 26000 and GRI 403/404, it shows OSH reporting now covers management systems, risk control,…
Olga Ustyuzhantseva
Analyzing 2024 ESG reports from Russian extractive firms (Rosneft, Nornickel, ALROSA, Lukoil), this article shows how sustainability is framed as managerial expertise rather than public deliberation. The reports metricize risk, plot futures…
Singh A.
An empirical study examining whether CSR disclosure influences firms' financial performance in an emerging economy. It contributes evidence on the disclosure-performance link outside developed markets. Without an abstract, methods and resul…
(著者不明)
Using 16 non-financial LQ45 firms (2021–2025), this study tests whether ESG performance reduces financial distress via firm value. Panel regression and Sobel tests show ESG scores (Refinitiv) have no significant effect on distress (Ohlson O…
Kalgi, Dhanraj, Shende, Akshay
This study evaluates the ROI of ESG integration and net-zero transitions in mid-sized enterprises using a mixed-methods approach. It finds quantifiable operational efficiencies (energy, supply-chain, waste), improved access to green financi…
Yu E.P.y.
An empirical study examining how ESG transparency affects firm value. It analyzes the link between disclosure quality/quantity and firm value (share price, cost of capital), showing how greater transparency is reflected in market valuation.…
Alharbi K.
An empirical study examining how female employment and board representation affect ESG disclosure in an emerging economy. It asks whether gender diversity moves beyond tokenism to shape disclosure quality under national vision and SDG polic…
Jin Y.
This study appears to examine whether ESG disclosure hedges risk during the Covid-19 shock. It likely tests whether the quality and extent of ESG disclosure buffers stock price declines and volatility, highlighting disclosure's role in inve…
Malik N.
An empirical study examining how ESG disclosure affects firm leverage, and how financial reporting quality and financial constraints moderate this relationship. It suggests better disclosure may improve borrowing conditions and cost of capi…
Umar U.H.
An empirical study re-examining how corporate governance mechanisms (board structure, ownership) affect ESG disclosure levels among Saudi Arabian firms. It analyzes disclosure drivers in an emerging, oil-dependent market, suggesting stronge…
(著者不明)
Challenging the 'black box' treatment of corporate sustainability, this study tests an integrated model of financial slack, governance architecture, and ownership on 383 European listed firms (2015-2023) using dynamic panel System GMM. It f…
(著者不明)
Using a hand-built ESG framework on 27 listed Vietnamese banks (2015–2023, 243 bank-year observations), this study decomposes ESG into E, S, and G pillars and tests their effects on ROA, ROE, and NIM via FGLS. Environmental scores significa…
(著者不明)
Using panel data from 19 IDX ESG Leaders firms (95 firm-years, 2020–2024), this study examines how sustainability disclosure and dividend policy affect financial stability. Sustainability disclosure shows a significant positive effect, whil…
(著者不明)
Using panel regression on 23 Nigerian listed insurers (2012–2023), this study examines ESG disclosure effects on ROA and market value per share. Environmental disclosure is positively but insignificantly related to ROA and negatively to MVS…
(著者不明)
Using Chinese A-share healthcare firms (2015-2023), this study shows COVID-19 raised accounts payable turnover days by 8.7 and new-debt spreads by 56.7bp. Strong pre-crisis social performance reduced trade-credit extension, and high governa…
(著者不明)
Using a 2021–2024 panel of 48 listed non-financial firms in Indonesia and Singapore, this study tests whether ESG performance predicts ROE and whether firm size moderates the link. Fixed-effects models yield robust null results for ESG, siz…
Browse by Topic