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 201–220 of 1293 papers
Angela T.
This empirical study examines how ESG disclosure and media exposure affect profitability and firm value in Indonesian firms. Results suggest ESG disclosure positively influences firm value, while media exposure has limited impact. Highlight…
Sadou A.
This empirical study examines CSR disclosure practices of large companies in Malaysia, revealing the extent and characteristics of disclosures, and analyzing differences by firm size and industry.
Hadisurya J.
This study analyzes the impact of ESG scores and gender diversity on firm performance, suggesting that higher ESG ratings correlate with better financial outcomes.
Dwekat A.
This paper maps the most critical drivers in the board academic literature regarding corporate governance and corporate social responsibility. It identifies key factors such as board diversity and independence that influence CSR performance…
Alshurafat H.
This paper examines whether different dimensions of CSR disclosure have different economic consequences on profitability using multiple approaches. Findings suggest that the impact varies across disclosure dimensions.
Siddiqui F.
This paper examines how corporate governance and reputation moderate the relationship between CSR disclosure and firm performance. It tests hypotheses that strong governance and high reputation enhance the positive effects of CSR disclosure…
Nisa Tazkia di Kusuma, Chavis Ketkaew
This study explores the role of dynamic capabilities in enhancing digital ESG reporting performance. It identifies heterogeneous pathways for capability-advanced and capability-constrained firms, highlighting the importance of digital techn…
Alfian Misran, Dinda Aulia Nazwa, Fira Nafwa Shafitri +1
This study examines whether ESG performance and firm characteristics affect audit quality in Indonesian plantation firms (2022-2024). Results show firm size increases audit fees and Big4 auditor selection, leverage decreases them, but ESG s…
Esa Nur Oktafianis, Imam Hidayat
This study examines the impact of green accounting, sustainability reporting, and ESG on firm value, with stakeholder pressure as a moderator, using panel data from 28 Indonesian energy companies (2022-2024). Green accounting positively aff…
H. Pham, H. Tran
This study examines how home-country institutions shape the financial value of ESG disclosure for multinational enterprises. Using panel data from 826 MNEs across 28 countries, it finds that ESG disclosure is negatively associated with fina…
G. Giguashvili
This paper analyzes the role and development of CSR in Georgian businesses, finding that environmental protection, education support, employee well-being, and community project funding are key areas. Challenges include low awareness, limite…
Linda Yuliani Hutadjulu
This study examines how CSR contributes to corporate sustainability through financial performance and social legitimacy as mediating pathways. A systematic review of Scopus papers (2021-2025) confirms CSR positively affects sustainability, …
Alomair M.
This study examines whether ESG disclosure moderates the relationship between tax avoidance and firm value in an emerging market. Findings suggest that ESG disclosure can mitigate negative valuation effects of tax avoidance.
Anifowose M.
This study examines how corporate governance affects ESG disclosure in sub-Saharan African firms, with ownership structure moderating the relationship.
Ghassab E.E.
This paper examines the relationship between board composition (diversity, independence, size) and CSR disclosure quality for Jordanian firms, comparing before and after the Arab Spring. It provides empirical evidence from an emerging marke…
Omar Zraqat, Hind Al-Ahmed, Khaled Alshaketheep
Using a multi-country panel of Middle Eastern universities from 2014-2024, this study finds that sustainability disclosure aligned with GRI and green marketing independently boost financial performance, and their interaction amplifies the p…
Serly, Sukiantono Tang, Novit Cahyesi Duha
This study examines the impact of ESG on bank performance (ROA, ROE, GRI disclosure index) with foreign ownership as a moderator, using data from Indonesian banks from 2019 to 2023. Moderation regression analysis finds that foreign ownershi…
Zheng C.
This study conducts a bibliometric and meta-analysis of the relationship between ESG performance and financial stability. It synthesizes existing literature to provide insights for investors, regulators, and researchers on how ESG factors i…
Al Amri N.S.
This study examines the impact of CSR and environmental disclosure on audit fees for Omani firms, with Oman Vision 2040 as a moderator. Findings suggest that environmental disclosure quality may affect audit costs.
Abbas Y.A.
This study examines the impact of CSR disclosure on the long-term share price performance of Malaysian IPOs. The findings suggest that firms with higher quality CSR disclosure tend to have better post-IPO stock performance, supporting the v…
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