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 221–240 of 2310 papers
Nur Abdillah, Warsino Warsino, Ni Nengah Citra Dwi Anggraeni +1
This study examines the role of sustainability reporting in enhancing corporate transparency and firm value among 120 non-financial Indonesian firms from 2020-2024. Using panel data regression, it finds that sustainability reporting positiv…
Turabekov Bekali Shavkat ugli
This paper provides a systematic review of emerging trends in sustainability reporting and ESG auditing. It examines the shift from voluntary to mandatory disclosure, the growing importance of independent assurance, and the role of digital …
Cheng Z.
This paper empirically examines the relationship between ESG performance and stock mispricing. It finds that firms with higher ESG ratings exhibit lower information asymmetry and more accurate stock pricing relative to fundamentals. The res…
Lokeshwari DV, Shruthi MP
Using panel data from 224 bank-year observations in India, this study finds a positive impact of ESG scores on ROE, moderated by ownership structure: public banks show stronger positive correlation. No significant effect on market valuation…
Erika Pritasari Wybawa, Hermanto Siregar, Anny Ratnawati +1
This study examines ESG disclosure weighting by developing a country-contingent approach for 75 Indonesian consumer firms. Using AHP-based expert weights, it finds that management and workforce remain dominant, but resource use rises while …
Renata Șeptichita, Augustin Semenescu
This paper proposes a decision-making framework for integrating ESG factors into strategic innovation management of aerospace enterprises. It aims to support strategy formulation with sustainability considerations, serving as a reference fo…
Imen Jellouli, Emna Mnif
This bibliometric analysis of 3,180 publications (2006-2025) maps the intellectual structure and thematic evolution of AI in sustainable finance. It reveals a post-2020 surge and thematic reordering toward AI-driven decision support for cli…
S. Salsabila, Arry Irawan, Iyeh Supriatna +1
This study examines the effect of ESG disclosure (GRI 2021), company size, and leverage on tax avoidance in energy sector firms listed on the Indonesia Stock Exchange (IDX) from 2021-2025. Using panel data regression, it finds that ESG disc…
Azwani Aulia, C. Sukmadilaga, Ilya Avianti +1
This study examines the impact of cash balance, board diversity, and shareholder concentration on stock valuation in the Asia-Pacific manufacturing sector, with ESG scores as a mediator. It suggests that high ESG scores may amplify the posi…
T. Vu, Thang Van Pham
This study examines how digital transformation and accounting information quality affect ESG outcomes in Vietnamese listed firms. Using PLS-SEM on survey data from 215 managers, it finds positive associations and a partial mediation effect …
M. Mușat, Elena Fleacă, Beatrice Leustean +1
This comparative case study examines cultural drivers of sustainability reporting in the European energy sector, comparing Romanian and Italian companies. It identifies how cultural factors influence reporting practices and highlights diffe…
A. Olteanu (Burca), Claudia Elena BADEA (FLOREA), Liliana Ionescu Feleaga
This structured literature review examines how ESG performance interacts with audit quality, synthesizing findings on auditor roles, assurance practices, and implications for reliable ESG reporting. It identifies gaps for future research.
Shem Sogota, Rehema Swaleh, P. Misango
This study examines how board of directors' characteristics affect sustainability disclosure quality among firms listed on the Nairobi Securities Exchange (NSE) in Kenya. Findings show that board independence, gender diversity, and ESG expe…
Lishi Zheng
Using panel data of Chinese A-share listed firms from 2018 to 2023, this paper examines the impact of digital ESG disclosure and FinTech supervision on corporate financing costs. Results show that high-quality ESG digital disclosure signifi…
Shriya K.
This guide presents a socio-cognitive framework for integrating sustainability into financial decision-making. It explores how cognitive biases and social norms influence sustainable investment choices, offering practical recommendations fo…
Li J.
This paper systematically reviews the existing literature on ESG investment by retail investors, organizing key themes and research methods. It analyzes topics such as investment behavior, disclosure, and performance, and proposes a future …
Liu J.
This study analyzes the relationship between ESG and investment efficiency from the perspective of internal and external financing. It examines how financing methods affect the link between ESG activities and investment efficiency.
Zairin G.M.
This paper examines the influence of institutional ownership on ESG and financial outcomes. It finds limited evidence of a strong causal effect, suggesting that expectations of institutional investors driving ESG improvement may be overstat…
Ezenwa N.
This study empirically analyzes how target firms' ESG ratings affect bid premiums in M&A deals. It tests whether higher ESG ratings lead to higher or lower premiums, providing evidence on investor focus on ESG and its role in corporate valu…
Nazarova V.
This paper empirically analyzes the influence of ESG factors on the investment attractiveness of public companies. It examines how ESG performance affects investor decision-making, providing implications for promoting sustainable investment…
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