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 301–320 of 1187 papers
Al Naim A.S.
This study examines the impact of board composition, specifically foreign and busy directors, on ESG reporting in Saudi-listed firms, shedding light on drivers of ESG disclosure in the Saudi context.
Ananzeh H.
This paper examines the impact of corporate governance on the quality of CSR disclosure in an emerging economy, suggesting that stronger governance enhances transparency.
Wu N.
This paper examines the impact of green information disclosure on the shareholding preferences of institutional investors in China. Through a case study, it suggests that environmental disclosure plays a significant role in investment decis…
Hanifa Diah Astari, Susi Handayani
This study examines the relationship between sustainability reporting transparency and earnings management in Indonesia's energy sector from 2021-2024. Using GRI Standards for SRDI and Modified Jones Model for discretionary accruals, it fin…
Alshorman S.
This paper examines how slack resources moderate the relationship between CSR disclosure and firm market value in an emerging market. It finds that slack resources strengthen the positive effect of CSR disclosure on market value, suggesting…
Fakunmoju, Segun Kamoru
This systematic review examines the link between ESG reporting and capital market response in Africa, analyzing 73 Scopus articles (2004-2025). It finds that firms adopting ESG reporting enhance sustainability practices and attract both dom…
I Putu Edy Arizona, Anantawikrama Tungga Atmadja, Lucy Sri Musmini +2
This study examines the decoupling between ESG sustainability reporting and local Tri Hita Karana (THK) practices in a rural bank in Bali. Using ethnographic content analysis, it finds that the formal sustainability report fails to capture …
Wu G.
This empirical study analyzes how ESG rating changes affect investor reactions in the Chinese stock market, examining the existence of a green premium and the market value of ESG information.
Saini N.
This paper critically reviews the literature on ESG disclosures and firm performance, highlighting methodological issues such as endogeneity and measurement inconsistency. It identifies ambiguous causal links and proposes future research di…
Michael D. Kimbrough, Xu (Frank) Wang, Sijing Wei +1
This literature review examines whether management-provided ESG disclosure can reduce ESG rating disagreement, analyzing 51 papers over 23 years. It finds that disclosure can mitigate disagreement, but effectiveness depends on disclosure ch…
Zaharadeen Khamis, Muhammed Ishaq Khamees, Sabdat Mummy Abdul-Salam
This study examines the impact of sustainability reporting (social and employee disclosure) on financial performance (ROA) of 13 listed industrial goods firms in Nigeria. Using panel data from 2014-2024 and PCSE regression, it finds that em…
Alina Ciobotar Butnaru, Veronica Grosu, Ioana Andrioaia
This paper proposes an extended intellectual capital model incorporating ESG factors, criticizing the traditional VAIC model. Using PCA and regression on 75 Romanian listed firms, the traditional model fails to explain market performance (T…
A. Gerged, Sharmin Shabnam Rahman
This study reconceptualizes antibribery disclosure as a governance capability and finds that board ethnic diversity strengthens its positive association with financial and ESG performance. Using panel quantile regression on FTSE 100 firms, …
V. Nitsenko, I. Hanzhurenko, Olha Petrenko
This paper provides a theoretical framework for integrating ESG factors into corporate financial analysis for Ukrainian enterprises. It systematizes four optimization instruments: strategic foresight, data-driven resource allocation, integr…
Qinglan Ding, Liang Zhang, Xianyan Zeng +3
This study examines how ESG disclosure affects agricultural firm resilience using a panel of Chinese listed firms. An ESG disclosure index is constructed from annual reports via text analysis. Results show a positive association, mediated b…
Arie Pratama, Nanny Dewi Tanzil, P. Koeswayo +2
This study examines the relationship between SDG disclosure breadth (based on Refinitiv data) and firm value (price-to-book ratio) among 660 listed firms in four Southeast Asian countries. It finds a positive correlational association, with…
Kunaifi A.
This study examines the nexus between ESG disclosure and firm sustainable growth in Indonesia's emerging markets, focusing on the role of working capital management. Empirical analysis suggests a positive effect of ESG disclosure on sustain…
Chaudhury A.
Proposes a novel ESG investing framework tailored for large retail investors in an emerging market. Unlike institutional approaches, it accounts for retail investor constraints. No empirical analysis, only conceptual.
Jamali M.A.
This paper provides a comparative review of tools, gaps, and governance challenges in sustainable finance and the Sustainable Development Goals. It offers insights useful for ESG-related initiatives but has limited direct implications for G…
Kirana I.P.
Analyzes how female and foreign directors affect ESG disclosure quality for Indonesian LQ45 firms. Findings show female directors positively influence disclosure, while foreign directors have mixed effects.
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