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 3503 papers
Fayad A.A.S.
An empirical study examining how audit committee chair characteristics (expertise, independence, tenure) affect the level of ESG disclosure among firms listed on the Saudi Stock Exchange. It traces how governance structures shape sustainabi…
Ali N.B.M.
An empirical study examining how the level of ESG disclosure affects the profitability of Saudi-listed firms. Framed by Saudi Vision 2030, it analyzes the disclosure–financial performance relationship in an emerging market. It offers eviden…
Song J.
An empirical study examining how corporate ESG disclosure affects 'new quality productivity,' with corporate reputation as a mediating mechanism. It suggests disclosure creates economic value through reputation channels. Details of methods …
Ji Y.
A theoretical study analyzing how ESG disclosure affects investor welfare under asymmetric information and imperfect competition. It likely models how disclosure quality and quantity shape price formation and investor benefits. Findings car…
Shinta Widyastuti, M. Masripah, Keysha Belynda Tyva Panggabean +2
Quantitative panel study (Stata 17) testing reciprocal effects between ESG and tax avoidance, and earnings management as moderator, in energy/mining firms 2021–2024. Neither ESG→tax avoidance nor tax avoidance→ESG was significant; earnings …
I. Rahmawati, Ninda Ardiani, Delia Putri Rusnanti
A SEM-PLS study of firms in Indonesia's IDX ESG Leaders index testing whether sustainable financial strategy, financial innovation, and ESG drive competitive advantage. Sustainable financial strategy shows a significant positive effect, whi…
Tatheer Fatima, M. Hafeez, Haris Rehman +1
A pre-post quasi-experimental study of 20 PSX-listed firms across seven sectors tests the causal effect of ESG adoption on financial performance. It finds no significant direct effect on ROA, ROE, or profit margin, and no moderating role of…
Oleksandra Biriukova, Iryna Mazurkevych, Nataliia Buntova
Proposes an integrated model for sustainable resource management in hotels and restaurants, combining circular economy principles, ESG, green management, HACCP, and digital monitoring of resource flows. Reviews theoretical foundations and c…
Loso Judijanto
A qualitative literature review arguing that accounting must evolve from retrospective financial reporting into an information architecture for sustainable value creation. Synthesizing 2020–2026 literature, it identifies six transformation …
Evy Steelyana, Ghassani Ghassani, Fransiska Priska +2
This study assesses the credibility of ESG environmental disclosures in Indonesian telecommunications firms through qualitative content analysis of sustainability reports (2022-2024). It finds substantial gaps between disclosed commitments …
Brahim Gaies, Ezzeddine Boussoura
This viewpoint argues that ESG scores suffer from methodological divergence and update lags, blurring the CSR–financial performance link and failing to capture abrupt reputational shifts. Drawing on behavioral finance, organization theory, …
Mohamad Iruwan Ghuslan, Maizura Meor Zawawi, Nurfarizan Mazhani Mahmud +2
A conceptual review arguing that sustainability reporting enhances corporate reputation through stakeholder and legitimacy theory, with a focus on ASEAN. It proposes that greater female board representation moderates and strengthens this po…
Jasmin Lin, Jacob Peng
A teaching case on TSMC's disclosure dilemma: two US discrimination class actions were omitted from its Form 20-F and sustainability report. Students weigh IAS 37 loss-contingency rules against SASB/ISSB-based voluntary ESG reporting to res…
Rizka Achmaditika, Hafriz Rifki Hafas, Teguh Setiawan
A panel study of 27 Indonesian listed banks (2022–2025) testing whether ESG disclosure raises firm value and whether profit growth moderates this link. Both ESG disclosure and profit growth positively and significantly affect firm value, an…
C. D. Nainggolan, Linda Lidyawati, Agus Sriyanto +2
A literature review of CSR/ESG disclosure research on Indonesian public companies over the past decade. Legitimacy, stakeholder, and agency theories dominate, with content analysis plus regression/panel methods prevailing. Findings link dis…
Windi Craudia, Heni Safitri, Dedi Hariyanto
Using 65 firm-year observations from Indonesian-listed energy companies in 2024, this study tests how ESG disclosure, green investment, and sustainability reporting quality affect firm value, with firm size as moderator. ESG disclosure alon…
Pham Lan Nhi, Dinh The Hung, Thao Phuong Nguyen +3
Panel analysis of Vietnamese nonfinancial listed firms (2020-2024) linking audit quality and ESG disclosure (S&P Global scores) to ROA, ROE and Tobin's Q. Under fixed effects, an unqualified audit opinion is positively associated with ROE a…
María Encina Morales de Vega, María Carmen García Centeno, Susana González-Pérez
Using a 2015–2024 panel of 95 listed energy firms in emerging markets, this study applies dynamic panel models to link ESG performance, environmental intensity, greenwashing and profitability. ESG performance is positively associated with p…
Ousseni Ouedraogo, Farahana Yeasmin
Using 41 U.S.-listed hospitality and tourism firms (481 firm-years, 2014–2025), the study codes an ESG Disclosure Index and green-certification disclosure from 10-K text and tests links to financial performance. Within firms, ESG disclosure…
Zairis G.
A systematic literature review mapping research on sustainable finance and the growing importance of ESG. It organizes strands on ESG evaluation, disclosure, and investment behavior, and proposes a forward research agenda. Useful for aligni…
Browse by Topic