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 241–260 of 2311 papers
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…
Fauzi M.A.
This paper systematically reviews the literature on board gender diversity and women leadership in relation to ESG, identifying research trends and future directions.
Fedorova E.A.
This paper analyzes the impact of non-financial information (such as ESG-related data) on key financial indicators of Russian companies. Specific findings are unclear, but it attempts to demonstrate the financial value of ESG information.
S. Vachhani, D. Chavda
Compares environmental reporting of two Indian cement giants using GRI and CSI frameworks. UltraTech provides detailed quantitative data, while Shree emphasizes clear narrative. Enhances investor ESG awareness.
Omar Yousef Tarda
This study examines how digital transformation (DT) impacts sustainability reporting (SR) through the mediating role of audit quality (AQ) in Palestinian listed companies. Using GMM estimation on 43 firms' financial reports from 2014-2023, …
Romoke Rafiat Busari, Olayinka Segun Wale
This study examines the relationship between sustainability reporting and firm value in Nigerian manufacturing firms, with foreign ownership as a moderator. Using panel data from 2015-2024, it finds that the interaction of environmental rep…
David HM Hasibuan, Fajar Novianto, Heti Herawati
This study examines how profitability, solvency, and governance affect firm value, with sustainability reporting as a moderator, in Indonesian real estate firms (2021-2024). Findings show sustainability disclosure strengthens the profitabil…
Ανδρέας Ανδρικόπουλος
This paper conducts a qualitative critical realist analysis of sustainability reports from EU-listed shipping companies, revealing how they narrate structures (regulation, technology, market pressures), actions (compliance, alliances), and …
Mohammed Mahmud Kakanda, Jamilu Babayo, Ahmed Ishaku Adamu
This study examines the moderating role of sustainability disclosure (SD) on the relationship between firm characteristics and financial reporting quality (FRQ) in Nigerian listed financial services firms using fixed effects regression. Res…
Dian Anggraeni, Etty Herijawati
Using panel data from 30 non-financial firms listed on the Indonesia Stock Exchange (2020-2024), this study examines the impact of Sustainability Reporting Quality (SRQ) on firm value measured by Tobin's Q. Multiple linear regression result…
Yanuar Ramadhan, Ferry Hendro Basuki
This study examines the effect of ESG disclosures on firm value (Tobin's Q) in Indonesia's hospital and pharmaceutical sectors from 2021-2024. Using multiple linear regression, findings show that environmental and social performance signifi…
Rizwan Ali, Ali Amin, Ramiz Ur Rehman
Using a sample of UK-listed firms from 2013-2022, this study finds that family ownership positively correlates with climate change commitment, and that environmental committees and ESG disclosures strengthen this relationship, offering poli…
Yonson Pane, Irvan Rolyesh Situmorang
This study investigates the effect of ESG disclosure on firm value and the moderating role of corporate governance in energy sector companies listed on the Indonesia Stock Exchange from 2020 to 2024. Using panel data regression, it finds th…
建築物の環境性能と建物の価値（ESG投資）
(著者不明)
This paper analyzes the impact of environmental performance (energy efficiency, CO2 reduction) of buildings on real estate value from an ESG investment perspective. It demonstrates that higher environmental performance leads to increased re…
Anisa, Stevanny
This study analyzes the effects of ESG disclosure, financial reporting quality, and debt maturity on investment efficiency for 63 non-financial Indonesian firms from 2019 to 2023. Individually, only debt maturity significantly affects inves…
Xuan H.
This paper examines whether ESG initiative-led corporate reporting practices are a legitimate move to combat climate change. It discusses how such reporting influences corporate behavior and investor decisions, highlighting the potential fo…
Malecki C.
This paper analyzes sustainable directors' duties from European and French perspectives, in light of the EU's Omnibus I Simplification Package. It uses the fable of the hare and the tortoise to illustrate the dilemma between regulatory comp…
Chang A.S.
This paper analyzes the relationship between the content of environmental initiatives and performance in construction firms. It does not specifically address GX frameworks like TCFD or ISSB and is positioned as general sustainability resear…
Owino F.J.O.
This paper provides a systematic review of literature on how environmental, social, and governance (ESG) disclosure factors are integrated into investment efficiency. It synthesizes findings on the role of ESG information in investment deci…
Williams Z.
This paper examines the methodological challenges in establishing causal relationships in ESG research. It discusses common pitfalls such as conflating correlation with causation, endogeneity, and omitted variable bias, and argues for the n…
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