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 1293 papers
Haoren Li
This study uses data from Hong Kong listed companies (2015-2023) to examine the relationship between ESG disclosure and financial performance. It finds that ESG disclosure can enhance reputation and reduce capital costs, but may also increa…
Nibras Anny Khabibah, G. Susilo, Herlina Manurung
This study examines ESG disclosures in two women-led Indonesian social enterprises, revealing that disclosures serve as legitimacy-building mechanisms by intertwining moral and pragmatic strategies. It highlights the need for flexible, gend…
Amr Moharram, Waleed M. Al‐ahdal, Shayuti Mohamed Adnan +2
This study examines the relationship between ESG disclosure (ESGD) and firm performance (ROA and Tobin's Q) in the Egyptian market, focusing on the moderating role of accrual and real earnings management. Using a self-constructed ESGD index…
Mary Anuveena A, Dilsha P, Sneha Chougala +3
This study examines the impact of ESG adoption on sustainable finance in select public banks in Bengaluru using qualitative analysis of sustainability reports, SEBI BRSR disclosures, RBI circulars, and CRISIL ESG rankings (2019-2024). Resul…
Bence Lukács, Péter Molnár, Árpád Tóth
This study proposes a method to categorize SDG targets into ESG pillars (Environmental, Social, Governance) based on the ESRS taxonomy. It aims to enhance alignment between corporate sustainability reporting and the SDGs.
Hanan Qudah
This paper systematically reviews and conducts bibliometric analysis on ESG performance literature, revealing its evolution, key themes, and citation structure, highlighting the growing importance of ESG in academic research.
Philumena Bauer, Dorothea Greiling, Hüseyin Çeli̇k +1
This study assesses ESG reporting practices in Austrian regional state-owned hospitals through interviews and document analysis. Findings show most hospitals are at an early stage of structured ESG reporting, with significant gaps in meetin…
Fadlil Abdani, Izzun Nisa’yanayiroh, Nur Ahmad Ricky Rudianto
This study compares the impact of ESG disclosure on ROA for Islamic and conventional banks in OIC countries. It finds that ESG disclosure negatively affects ROA for Islamic banks due to higher compliance costs, but positively affects conven…
T. O. A. PhD, Tunde Omotehinse, PhD, FCA
This study examines the impact of sustainability reporting (ESG disclosure) on firm value for 20 listed consumer goods firms in Nigeria, with audit quality as a moderator. Governance and social disclosures positively and significantly affec…
Steen Thomsen
This paper discusses the legal implications of corporate purpose and CSR/ESG. It argues that mandatory corporate purpose statements without commitment or enforcement are ineffective and may be captured by bureaucratic interests. Private enf…
Edito Biantara Titus, A. Biswan
This systematic literature review of 20 articles (2017–2025) explores the integration of ESG metrics into Strategic Management Accounting (SMA). It finds that SMA-ESG integration can enhance strategic information quality and sustainability …
Ekklesia Evanggelion, Luluk Tri Harinie, Evinalia Yeba +1
This study examines the association between ESG disclosure and financial performance of Indonesian listed banks from 2020-2024, with firm size as a moderator. Using a disclosure index from content analysis, it finds weak direct effects of E…
Kanishka Methi, Dr Preeti Sharma, D. Verma
This paper analyzes how ESG practices in India's FMCG industry affect consumer behavior, brand loyalty, and corporate performance. Using stakeholder theory, it finds environmental dimensions drive brand attachment, and trust mediates green …
G. Nicolo', Giovanni Zampone, Giuseppe Sannino +1
This study examines how sustainability committee characteristics affect SDG disclosure among Italian listed companies (2017-2023). Using panel regression, it finds that including the CEO/chair and having higher female representation on the …
R. Salem, Muhammed Abualazm
This study analyzes how ESG compliance affects the financial performance of Islamic and conventional banks in the MENAT region. Using panel data from 43 banks (2018-2022) and system GMM, it finds nonlinear relationships: Islamic banks exhib…
Zaini Munawir S, Taufik Siregar
This study analyzes the effectiveness of arbitration for cross-border ESG disputes, showing that digital technologies like ODR, blockchain, and AI enhance procedural efficiency and transparency. It proposes an adaptive arbitration framework…
Diaz Alvin Firdausa, T. Perdana, K. Saefullah
This paper reviews ESG practices of eight major Indonesian banks using the S&P Global ESG Scores industry materiality map as a benchmark. Findings show mature governance and information security with ISO certifications, but basic transparen…
Zhanna M. Korzovatykh
This paper explores non-financial reporting as a communication tool for implementing sustainable development. In the Russian economy, reporting is mostly voluntary with developing legal regulation. It reviews existing approaches based on va…
M. Shahid, Fahru Azwa Mohd Zain, Hamdy Abdullah
This study uses bibliometric and content analysis to review existing research on ESG integration in Islamic finance (Takaful). It identifies Fintech, AI, and blockchain as promising areas, along with big data analytics and machine learning.…
Inès Gharbi, I. B. Salah, Warda Motamri
This paper presents a comprehensive bibliometric analysis of research at the intersection of FinTech, CSR, and ESG criteria in MENA countries from 1995 to 2024. Findings reveal a shift from traditional governance and CSR to topics like FinT…
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