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 18681–18700 of 36021 papers
Hazeline Ayoup, Natrah Saad, Azharudin Ali +2
This paper proposes a sustainability reporting framework tailored to the Malaysian public sector. Using qualitative methods including document analysis and interviews, it develops a systematic approach for tracking and reporting sustainabil…
European Renewable Energies Federation, University of Girona
This report analyzes the financial, legal, and administrative barriers faced by European renewable energy communities (RESCHOOL pilots) and discusses revenue streams and policy support needed for economic sustainability. It aims to inform d…
Dinaroh Dinaroh, Maiyaliza Maiyaliza
This study analyzes the impact of sustainability report (SR) disclosure and company size on financial performance (NPM) for 15 Indonesian state-owned enterprises (2020-2024, 75 observations). Regression results show SR disclosure has a sign…
I Putu Sudana I Gusti Agung Jaya Utama
This study examines the impact of board knowledge and expertise on the quality of sustainability reports. It hypothesizes that firms with boards possessing greater environmental and social expertise produce higher-quality reports. Findings …
Tan Sin Hon Albert; id_orcid 0009-0001-8996-7933 Tan
China's 2024-26 reforms linked sustainability reports to securities disclosure, but legal consequences of false statements remain unsettled. This article distinguishes between classification (by channel) and consequences (by statement type,…
M. D. Simonova, Ekaterina D. MAR'INA
This paper analyzes the 2025 SNA updates on natural capital and sustainable development, integrating SEEA for harmonizing corporate reporting with national accounts. It proposes a Sustainable Development Sub-accounts (SDS) system for oil an…
Hilary Emeka (ACA) Afodigbueokwu, Kerry-Taiwo Abosade, Lawrence Adewusi Dr. Idowu
This study examines the effect of sustainability reporting on firm value for Nigerian manufacturing firms from 2014-2023. It finds that social and environmental performance indices have no significant effect on return on assets or return on…
Veronika Saptarini, Victoria Ari Palma Akadiati
This study analyzes the transformation of occupational safety and health (OSH) disclosure in sustainability reports from administrative transparency to genuine accountability, using an integrative literature review of 20 studies. Findings s…
Julie Bernard, Kim Ceulemans, Olivier Boiral +1
This study analyzes stakeholder engagement disclosures in sustainability reports from 50 mining and energy companies between 2015 and 2022. It finds that engagement remains predominantly indirect, uneven, and limited for marginalized groups…
Hanna Nelin Solossa, Maria Carolla Jenniver Ati, Junitha Djalil +1
This study analyzes the impact of ESG disclosure, profitability, and capital structure on firm value via financial performance, with institutional ownership as moderator. Using data from 18 Indonesian banks (2021-2024), it finds ESG disclos…
Hannan Vilchis Zubizarreta, Delfor Tito Aquino
This systematic literature review synthesizes research from 2020-2025 on ESG ratings, focusing on methodologies, divergences, impact on firm outcomes, standardization, and global financial implications. Key findings include growing concerns…
Fahad Mohammed Alotaibi, Bassam A. Ibrahim, Ahmed A. Elamer
This study examines the relationship between ESG disclosure and the weighted average cost of capital (WACC) for Saudi listed firms, and whether Vision 2030 conditions this link. Using panel data from 2011-2022, it finds a robust negative as…
Darfin Go Arianto, Sofie
This study examines the effect of ESG disclosure and firm size on firm value (Tobin's Q) for 91 Indonesian energy sector companies from 2021-2024. Using panel data regression, it finds that ESG has a negative significant effect on firm valu…
ShahinazHanem (Sherry) Rashad S. Abdellatif, Valdir Filipe, Rehna Haneef
This study compares three key sustainability disclosure frameworks: Canada's CSDS (voluntary, financially material), EU's CSRD/ESRS (mandatory, double materiality), and India's BRSR (mixed, stakeholder-oriented). Despite ISSB interoperabili…
Fam Nader Ekladious, Eman Mohamed Saad Eldeen
This study empirically investigates the relationship between ESG disclosure and firm value among Egyptian listed companies. Using data from corporate reports, the research examines how transparency in environmental, social, and governance m…
Benjawan Supapattarapohn
This paper empirically analyzes the impact of ESG disclosure on financial performance and cost of goods sold for Thai listed companies. Findings suggest that enhanced ESG disclosure may contribute to improved financial health, underscoring …
Radosveta Krasteva-Hristova, Biser Krastev
This study examines whether ESRS-based ESG disclosures cover a life cycle perspective and provide risk-relevant information for sustainable finance. Using qualitative comparative content analysis of 2024 disclosures from Enel, Unilever, and…
Paolo Saona, Laura Muro
This study examines the relationship between gender diversity in senior positions and ESG initiatives on financial performance among EU firms. It finds a positive impact on market-based measures, especially in firms with above-average femal…
Sri Saraswati, Darma Irawanti Marbun
This study analyzes the impact of ESG disclosure scores and board gender diversity on firm value (Tobin's Q) using a balanced panel of 209 Asian industrial firms from 2021-2024. Fixed-effects regression reveals that ESG disclosure scores ha…
Sajead Mowafaq Alshdaifat, Noor Hidayah Ab Aziz, Inès Kateb +2
This study examines how family ownership moderates the relationship between CEO overconfidence and ESG disclosure using a panel of 319 GCC firms (2014-2023). Results show CEO overconfidence positively relates to ESG disclosure, but this eff…
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