This page provides an English interface to the gxceed GX paper corpus. The corpus aggregates papers from 14 contributing 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 21–40 of 2911 papers
Konstantina Ragazou
This study critiques disclosure-centric ESG evaluation and proposes a credibility-focused methodology measuring the alignment between sustainability signals and substantive performance. Using a fuzzy MCDM framework (BWM, MARCOS, Sustainabil…
Sarah Zaher Alasmari, Yazeed Almahraj
A content analysis of how Saudi banks use Platform X to communicate ESG information as a reputation-building signal. It suggests disclosure functions as strategic external communication, not merely regulatory compliance, adding an emerging-…
Somya Mohamed Eljilany Saeed, Nancy Mohamed Mahmoud Ahmed, Hanan Adel Abdel Aziz El Gamal
An empirical study examining how ESG disclosure quality affects classification shifting (earnings management) among MENA firms, and whether the firm life cycle moderates this relationship. It adds emerging-market evidence to the debate on w…
A. Munandar, Sarwani Sarwani, Rahma Yuliani +2
Using 132 firm-year observations from 44 Indonesian listed energy firms (2022–2024), this study examines direct and indirect links between ESG disclosure and firm value via ROA. Environmental and social disclosure were not significantly lin…
Cheng-Ze Li
Using Chinese A-share listed firms (2009–2024), this study shows that greater ESG rating disagreement at the target level significantly suppresses acquisition premiums. Two channels drive this: financing constraints and agency costs, as div…
Rani Raharjanti, Ahmad Wafa Mansur, Mardinawati Mardinawati +2
Using 150 firm-year observations from Indonesia's IDX ESG Leaders Index (2020-2024), this study finds board gender diversity (BGD) improves sustainability performance. The effect weakens with higher ownership concentration but strengthens w…
Kabir Ibrahim
Using two-step system GMM on seven listed Nigerian oil and gas firms (2016-2025), this study tests how ESG disclosure affects share price. Environmental and social disclosures significantly raise market valuation, while governance disclosur…
Katherine Natalie, Andri Mauludi
Using 30 Indonesian consumer non-cyclical firms (2021–2025) and moderated regression, this study tests ESG disclosure and tax avoidance effects on profitability. ESG disclosure showed no significant effect, while effective tax rate positive…
Arum Prastiwi, Ferica Christinawati Putri, Yetri Martika Sari
Using a panel of Indonesian listed commercial banks, this study finds the ESG disclosure valuation premium is positive but declines as digital disclosure intensity rises, becoming indistinguishable from zero among the most digitally advance…
Oluwakemi A.A.
An empirical study examining how ESG financial materiality affects firms' financial performance, and whether ESG transparency moderates that relationship. It asks whether the quality and transparency of ESG disclosure shapes the performance…
Wang X.
An empirical study examining how ESG disclosure drives corporate technological innovation, with product market competition as a moderating factor. It analyzes whether competitive pressure strengthens or weakens the innovation effects of dis…
Fu T.
An empirical study using Chinese firm data on how ESG disclosure and innovation affect corporate financial performance. It suggests that stronger ESG disclosure links to financing and firm value. Useful for benchmarking the economic effects…
Yan-Qiu Cao, Yi-Fan Zhou, Xin-Feng Dou +1
Using Chinese A-share energy, mining, and infrastructure firms (2015-2023), this study finds ESG rating divergence significantly reduces corporate financial resilience. Tighter financing constraints and reduced analyst attention mediate the…
Manuel Verdú, Óscar Carchano, Sergio Belza
Using 258 rights issues across 41 countries (2000–2023), this study tests whether ESG performance affects arbitrage opportunities in rights-based equity offerings. Contrary to the expectation that stronger sustainability improves pricing ef…
ALIMOT FOLASADE OYAWOLE, WASIU ADEKUNLE OYERO, Sunday Azeita Okoughenu +1
Using 2016-2025 data from 24 listed Nigerian deposit money banks, this study tests how board attributes relate to sustainability reporting quality and whether bank size moderates this link. OLS regression shows board attributes have a signi…
Amelia Christie, Dedi Haryadi
Using panel regression and moderated regression analysis on 40 Indonesian-listed manufacturing firms (200 observations, 2020–2024), this study tests how profitability and total asset turnover affect firm value (market cap), with ESG disclos…
Kittisak Jangphanish, Wachira Boonyanet
Using 4,807 firm-year observations from 437 Thai-listed firms (2014–2024), this study examines ESG disclosure's association with dividend payout and EPS across eight industries. Associations are highly heterogeneous: dividend links are posi…
Shelly Giovanni, Anisa Kusumawardani, Sari Rahmadhani
Using PLS-SEM on 88 Indonesian-listed technology firms (2021-2024), this study examines how fraudulent financial reporting (FFR), financial performance, and sustainability disclosure affect firm value, with ESG as a mediator. Financial perf…
Novendi Arkham Mubtadi, Sri Iswati
This article addresses the normative gap between Sharia governance, focused on contract-level compliance, and global ESG reporting standards that omit Islamic legal norms. Drawing on maqāṣid al-sharīʿah (preservation of life, intellect, lin…
Nurul Chaerany, Vita Aprilina
Using panel data on 93 Indonesian non-cyclical consumer firms (279 observations, 2022–2024), this study tests whether ESG disclosure, free cash flow, and corporate governance reduce financial distress (Altman Z-Score). None showed a signifi…
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