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 2317 papers
Grishunin S.
This paper empirically examines the impact of sustainability disclosures on firm value for companies pursuing digital transformation strategies. It analyzes how the quality and extent of ESG disclosure affect market valuation, providing ins…
Juan Kasma, Kadarisman Hidayat, Zahroh ZA +1
This study analyzes the effect of CEO characteristics (education, age, tenure) on sustainability reporting and tax avoidance for Indonesian firms in the SRI-KEHATI index. CEO education significantly affects sustainability disclosure, while …
Kyrie Sekarahayu, Anita Wijayanti
This study analyzes the influence of stakeholder engagement, media exposure, and gender diversity on sustainability report disclosure among energy sector companies listed on the Indonesia Stock Exchange from 2022 to 2024. Using panel data r…
Silvia Ruiz‐Blanco, Yunsen Wang, Silvia Romero
This study analyzes 1,451 US sustainability reports (2017-2023) to test the obfuscation hypothesis. Poor CSR performance leads to more readable reports the following year, while improved performance leads to less readable reports due to jar…
Ngọc Toàn Phạm, Hieu Le Tran Trung
This paper examines the nonlinear relationship between ESG disclosure and future stock price crash risk using Vietnamese data. It finds a U-shaped pattern driven by social disclosure: moderate disclosure reduces crash risk, but beyond a thr…
Jihong Park
This paper empirically examines the impact of mandatory ESG disclosure on corporate hedging activities. It investigates how disclosure requirements influence firms' risk management strategies, providing implications for the real effects of …
Hiroyuki Kokubu
This study uses a matched audit approach to examine changes in ESG narratives of Japanese firms. It provides insights into corporate disclosure strategies and implications for SSBJ compliance.
「進化するESGコミュニケーションと機関投資家の期待―日本の電気機器企業28社の統合報告書（2015-2024）におけるESGワード数の変化に関する一考察」
(著者不明)
This study analyzes the frequency of ESG-related words in integrated reports of 28 Japanese electrical equipment companies from 2015 to 2024, examining the evolution of ESG communication in relation to institutional investor expectations. I…
Wardah Yuspin, Kelik Wardiono, Absori Absori +1
This paper evaluates ESG disclosure in Indonesian Islamic banks under OJK Regulation 51/2017, identifying three maturity levels: substantive, semi-substantive, and administrative. It finds narrative-heavy reports lacking quantitative benchm…
Nhien Thi Cao, Ngoc Hung Dang
Using 3,978 firm-year observations from Vietnamese listed firms (2016-2024), this study examines the ESG disclosure-firm value relationship and the mediating role of financial reporting quality (FRQ). SEM results show that ESG disclosure po…
Bintang Ghani Nugroho, Erna Hernawati
This study examines determinants of material disclosure (GRI 301) among ASEAN FMCG companies. Results show that sustainability committee and firm size positively affect disclosure, while leverage has no significant effect. Governance and or…
Arias Barrera L.C.
This paper examines the legal framework for ESG derivatives, addressing risk and uncertainty in sustainable finance. It explores the intersection of regulation and market practice.
Masud M.A.K.
This paper analyzes how corporate governance quality affects ESG performance in emerging markets. It suggests that factors such as board diversity and transparency contribute to higher ESG scores, offering insights for investors and regulat…
T. Tang, Jiahui Guo, Rosie Parker +1
This study examines how institutional investors' ESG preferences affect corporate real investment in China. Using quarterly panel data from 2009-2023, we find that firms with higher ESG-oriented institutional ownership (ESGIO) have signific…
Thriyani Rahmania, W. Ermawati, G. Suprayitno +1
This study examines the impact of ESG scores on sustainable growth rate of energy companies in Indonesia and Thailand, with financial performance as mediator. Using panel data regression on 55 observations from Refinitiv (2019-2023), it fin…
Nandina Putri Wiguna, Sriwidharmanely Sriwidharmanely, Berto Usman
This study examines the effect of green accounting (GRI-based environmental disclosure) on firm value (Tobin's Q) in Indonesian energy firms (2017-2023). Environmental disclosure alone has a marginally significant negative effect, but exter…
Riska Natariasari, Ananta eda Claudya, Rheny Afriana Hanif
This study examines the impact of green accounting, sustainability reports, and earnings management on ROA for 40 Indonesian energy firms (2021-2024). Green accounting and earnings management have significant negative effects, while sustain…
Salsabila Suci Dwi Mawarni, Rr. Sri Saraswati
This study examines the impact of ESG disclosure and financial factors on firm value for Asia-Pacific energy firms from 2021-2024 using panel regression. Results show ESG disclosure has a significant negative effect, while ROA, cash reserve…
Van Hai T.
This study empirically analyzes the impact of ESG disclosure on risk and corporate value using Vietnamese listed companies. It examines how disclosure quality and content affect firm valuation, highlighting the importance of ESG information…
Musa Khan, Sanyah Saad, Ammarah Akhuand
This study examines how corporate sustainability practices disclosure (CSPD) affects financial performance in Pakistan's Islamic banks. Analyzing annual reports from 2010-2021 using GRI and AAOIFI guidelines, it finds that overall sustainab…
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