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 281–300 of 2103 papers
Supandi Dedi, Nurhaliza Nurhaliza, Fiarani Mesil +1
This study analyzes the effect of ESG disclosure on firm value in mining subsector companies listed on the Indonesia Stock Exchange (IDX). Using data from 2022-2025, it finds that ESG disclosure has no significant negative effect on firm va…
Kudakwashe Munyepwa, Liberty D. Mudzengerere, Pauline Machaka Charity Ranganai +1
This empirical study examines how ESG disclosure practices affect firm valuation and capital costs across different industries. Findings suggest that higher disclosure quality reduces cost of capital and increases firm valuation, with indus…
E. Shodiev
This paper proposes a new methodological approach integrating ESG factors with green financial analysis to assess corporate financial sustainability.
Ioannis Kalialakis, A. Kostas, Vasilios Zoumpoulidis +3
This study examines governance pillar characteristics of 68 firms listed on the Athens Stock Exchange ESG Index (2021-2023). It evaluates board size, independence, gender diversity, CEO duality, and audit disclosure. Findings show selective…
Capt Yashodhan Mahajan, Yashodhan Mahajan
This paper explores how management accounting practices influence SDG performance and reporting. It focuses on the link between quantifying sustainability and internal management control.
Issam Benhayoun
This paper examines the effects of institutional pressures (regulatory, normative, mimetic) and organizational capital on SMEs' readiness for sustainability reporting. Empirical findings show that organizational capital enhances readiness, …
Ben Carr
This chapter presents amendments to the Solvency II directive regarding insurers' sustainability reporting and sustainability risk integration, covering risk management, ORSA, SFCR, and the prudent person principle. It contextualizes these …
Pramendra Singh Tank, William Ocasio, Sumit Chakraborty
This paper analyzes heterogeneous ESG disclosure responses to the COVID-19 pandemic, focusing on community logic and family firms. It examines differences in disclosure behavior between family and non-family firms and the influence of local…
LIU NA, Wan Nordin Wan‐Hussin, Chin Sok Fun
This study examines the effect of ESG-linked executive compensation on corporate carbon disclosure, with a focus on the moderating role of CEO masculinity. Empirical analysis reveals how compensation structure and CEO characteristics intera…
Junghyun Mah, Y S Li, Chi‐Nien Chung
This study empirically examines the relationship between female CEOs and uncertified ESG disclosure in family firms. It finds that female CEOs tend to disclose more uncertified ESG information, suggesting symbolic commitment rather than sub…
Youde Yang, Bakr Al-Gamrh, Fei Jinhua +1
This study examines how competitor transparency in ESG reporting disciplines firms' own disclosure behavior. It suggests that higher competitor transparency promotes better ESG disclosure. Empirical analysis reveals the mechanism through wh…
Aseel Haidar, Oliver Hanna, Mariella Korkomaz
This study examines the association between digital capability (intangible asset intensity) and ESG disclosure with bank profitability in Lebanon. Analyzing five banks from 2022-2024, it finds no significant short-term relationship between …
Yi Liu, Wenli Xia
This paper analyzes the relationship between ESG rating divergence (disagreement among rating agencies) and corporate environmental information disclosure quality. It specifically examines the moderating role of investor attention. The stud…
Rapheal Olufemi Ajayi, Mercy Okafor, Akwasi Acheampong +3
This study examines the relationship between environmental accounting disclosure and financial performance of 25 listed manufacturing firms in Nigeria from 2018 to 2023. Using panel data analysis, it finds that environmental disclosure inde…
Rania Muadah, Abdul Rohman
This study examines the effect of ESG disclosure on firm value, with competitive advantage as a moderator, using firms listed on the ESG Quality 45 KEHATI Index of the Indonesia Stock Exchange from 2021-2024. Results show that ESG disclosur…
Fifi Rahma Dwiyanti, Dwi Cahyono
This study develops a conceptual model of determinants of financial disclosure and their implications for transparency and firm performance through a systematic literature review of 47 articles (2001-2025). Five major determinants are ident…
Chen M.
This paper empirically analyzes the impact of market-based environmental regulations (e.g., emissions trading) on corporate ESG performance in China. It finds that stronger regulations improve ESG scores, offering insights for policymakers …
Meher B.K.
This paper empirically analyzes the impact of ESG scores on investment returns and stock market volatility. It suggests that firms with higher ESG scores may yield lower risk and more stable returns, highlighting the importance of ESG infor…
Xi J.
This study analyzes how divergence in ESG ratings affects cross-border financing costs, testing a dual mediation effect through global governance. It sheds light on the capital market impact of ESG rating inconsistencies.
Zhang X.
This study examines whether divergence in ESG ratings affects the cost of corporate debt. It finds that greater rating divergence leads to higher borrowing costs due to increased information asymmetry and investor uncertainty.
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