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 261–280 of 2317 papers
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…
E. B. Mutuc, Laurence C. Espino
This study examines the relationship between CSR and financial performance (ROE) in Philippine-listed firms, focusing on the moderating role of intellectual capital components (human, structural, and capital employed efficiency). Using pane…
Jevin Meichael Chiang
This study examines the effect of ESG ratings on bank leverage among 46 non-financial firms listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024, using Bloomberg ESG scores and panel data regression. The results show a positive bu…
I Wayan Radika Putra, I Nyoman Sunarta
This study examines the effect of profitability and dividend policy on firm value with ESG disclosure as a moderating variable, using panel data from 15 Indonesian energy sector companies (2023-2025). Findings show profitability and dividen…
Rihan Mustafa Zahri, Sendy Dwi Haryanto
This study examines how GRI compliance moderates the ESG-firm value relationship in ASEAN emerging markets. Using panel data from 2,268 listed firms across five ASEAN economies, it finds that ESG performance positively influences firm value…
A. Nygaard
This paper introduces the concept of 'reputational satisficing,' explaining why firms prioritize socially visible and reputationally rewarding sustainability actions (e.g., DEI) over ecologically substantive ones like biodiversity. Drawing …
Joanna Błach, Iwona Gorzeń-Mitka, Małgorzata Lipowicz
This study conducts a bibliometric analysis of 437 ESG papers (2016-2025) using PRISMA and SciMAT. It identifies motor themes such as investments, regulatory framework, digital transformation, carbon and environmental factors, and sustainab…
Septiani Septiani, Taufik Akbar
This study examines financial determinants of sustainability reporting quality in Indonesia's financial sector under mandatory POJK 51/2017. Using a panel of 103 firms, it finds that profitability, leverage, and audit quality do not signifi…
David HM Hasibuan, Fajar Novianto, Heti Herawati
This paper analyzes how profitability (ROE), solvency (DER), and corporate governance (independent commissioners) influence firm value (PBV) in Indonesian property firms, with sustainability reporting as a moderator. Using panel data with M…
Audrey H Legodi, Titilayo Moromoke Oladejo
This study examines the effect of ESG disclosure on audit reliability (audit effort and report lag) in Nigeria's financial and non-financial sectors. Using dynamic panel GMM, it finds that ESG disclosure increases both audit effort and repo…
Hafiz Hidayahtullah, Reny Aziatul Pebriani, RM. Rum Hendarmin
This study analyzes the effect of ESG disclosure and intellectual capital on firm value in the Indonesian basic materials sector using panel regression. Based on signaling theory, it finds that ESG disclosure and intellectual capital positi…
Menazel Fatehi Srouji, Suraiya Ibrahim, Wan Sallha Yusoff
This study examines how board functional structure and CEO duality affect ESG reporting quality for companies listed on the Amman Stock Exchange. Using Agency Theory and Resource Dependence Theory, it analyzes a sample of Jordanian firms fo…
Sudipta Saha Roy
This empirical study analyzes factors affecting ESG reporting performance among selected public sector enterprises (PSEs) in India. It examines how variables such as firm size, industry, and governance structure influence reporting quality.
Winasari Damanik, Maylia Pramono Sari
This study examines the effects of leverage, liquidity, profitability, and firm size on sustainability report disclosure using ESG as a moderator, with a sample of 30 Indonesian LQ45 firms from 2022-2024. Results show only liquidity has a s…
Baldini M.A.
This paper examines the impact of board composition—such as diversity and independence—on the quality and extent of ESG disclosure. Findings suggest that more diverse and independent boards are associated with better ESG reporting practices…
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