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 1–20 of 3202 papers
Ali Alhaji Isa
Using panel data from 60 environmentally sensitive firms listed on the Nigerian Exchange (2018-2022), this study examines whether profitability moderates the link between sustainability reporting and firm value. Both sustainability reportin…
Fateh Belouadah, Hiba Awad Alla Ali Hussin, Nacera Taher Benchohra Belghaouti +3
Using panel data on 140 non-financial Tadawul-listed firms (2018–2024) and system GMM estimation, the study finds a composite Financial Sustainability Index positively affects firm value (Tobin's Q). ESG disclosure is independently value-re…
Aman Ul Haq Khan Burki, Besar Bin Ngah
An empirical study examining how ESG disclosure relates to firm performance across OIC countries, testing whether the environmental, social and governance pillars affect performance differently. It adds emerging-market and Islamic-economy e…
Dalvin Mugito, Henryanto Wijaya
This study regresses profitability on liquidity, solvency, activity, and ESG disclosure for 19 Indonesian-listed mining firms (57 observations, 2023–2025). Solvency shows a significant negative effect; liquidity is negative but insignifican…
Maora Syifa Belicia, Mukhtaruddin, Rina Tjandrakirana dp +1
A qualitative literature study mapping common ground between sharia accounting and ESG across environmental protection, social justice, ethical governance, transparency, and long-term value creation. It argues ESG fails to capture riba, gha…
Hong, Yao-Ming
This record releases code for a scale-neutrality test checking whether corporate carbon-performance scores reward firm size at constant emission intensity. Using a firm-level Kaya identity, it regresses a rating score on log intensity and l…
Ratchaphon Jiratthachai
This study examines how ESG ratings, carbon intensity, and financial performance affect firm value among companies on Thailand's SET ESG Index, using 2018-2024 secondary data and multiple regression. ESG ratings and carbon intensity showed …
Fei-Fei Fan, Asri Marsidi
Using 804 firm-year observations from 134 Chinese A-share listed steel companies (2014–2023), this study tests whether state ownership moderates the ESG–financial performance link. ESG performance is positively associated with ROA and ROE, …
Gregor Dorfleitner, Jens Felsenstein-Eckberg, H. Spitzeck
Using questionnaire-based ESG data for 156 public and 317 private Brazilian firms (2017–2023), the study finds public firms have lower ESG scores due to weaker governance, with the gap largest among large, low-leverage firms. Prior profitab…
Putri Kharisma Ayu Ningtias, Ambar Kusumaningsih
This study examines whether corporate governance and ESG disclosure relate to fraudulent financial reporting in Indonesian agricultural firms listed on the IDX (2021–2024), using the Beneish M-Score and GRI Standards 2021-based ESG index. S…
Marianus Wilibrodus Unggi, Sarlin Paleina Nawa Pau, Yemima Eka Christi Windya
Using 45 firm-year observations from nine Indonesian mining firms (2021–2025), this study tests whether ROA affects firm value (Tobin's Q) and whether ESG disclosure moderates that relationship. ESG disclosure is scored via content analysis…
Tianyuan Rao, Heng Tan
Using 40,409 Chinese A-share firm-year observations (2007–2022), this study applies double machine learning to examine how city-level low-carbon policy pressure affects CSR disclosure. Stronger policy pressure is associated with lower CSR d…
Juniarti Juniarti, Angelene Siswanto, Evelyn Diveny Sutanto
This study empirically examines how the presence of a chief sustainability officer (CSO) relates to reported ESG performance among ASEAN export firms. It probes whether board-level sustainability governance shapes the quality and level of E…
Akramov Davlatbek Akmal Og'li
This article examines systemic problems of large, mostly state-owned enterprises in Uzbekistan's market transition. Despite large GDP shares, these industrial complexes suffer low profitability, technological backwardness, and severe enviro…
Patabendige S.S.J.
An empirical study of Sri Lankan listed companies examining how ESG reporting quality relates to firm performance, distinguishing laggard versus leader firms. It tests whether higher-quality ESG disclosure is associated with superior financ…
Moss A.
This study empirically examines whether ESG disclosure actually influences retail investors' decisions. The title suggests ESG disclosure may be largely irrelevant to individual investors, challenging assumptions behind disclosure regimes. …
Hussain M.A.
An empirical study examining how ESG disclosure affects corporate performance among the top 100 non-financial companies listed on Saudi Arabia's Tadawul exchange. It contributes evidence on the economic effects of ESG disclosure in an emerg…
Sahu A.
An empirical panel probit study examining how ESG disclosure and firm characteristics drive global green building adoption. It links disclosure quality and firm attributes to real-asset decarbonization decisions, clarifying how ESG transpar…
Lagasio V.
A meta-analytical review synthesizing prior studies on the link between corporate governance and ESG disclosure. It consolidates how governance attributes such as board characteristics and ownership structure relate to the quality and exten…
Doni F.
An empirical study examining the relationship between ESG disclosure and financial performance among European oil and gas firms. It likely tests how disclosure quality links to profitability or valuation in a high-emission sector; methods a…
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