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 381–400 of 2103 papers
B. Maerdan, S. Zeinolla, L. Spankulova +2
This study analyzes the relationship between ESG maturity and market valuation (Tobin's Q) for 13 listed Kazakh firms from 2019-2024. Overall ESG score is not significantly related to valuation, but a positive significant association is fou…
D. Solomon, Ido Baum, Rimona Palas +1
This paper provides causal evidence that higher ESG scores lead to fewer financial restatements, using the 2019 BRT Statement as an exogenous shock on 2,386 U.S. firms. The findings suggest ESG metrics signal financial integrity, supporting…
M. S. Goktan, Ekin Alakent
This paper investigates the impact of ESG ratings on mutual fund financial performance using Lipper rankings. Using ordered logistic regression on cross-sectional data from 2022, it finds that higher ESG ratings are associated with lower op…
Reza Virly Alfriansyach, R. J. Arsjah
This study analyzes the impact of ESG scores and cash holdings on firm value using 91 Indonesian energy firms. Results show ESG scores do not significantly affect firm value, while cash holdings have a strong positive effect. Institutional …
Ahmed Alwadeai, Zain Ul Abideen
This study examines the relationship between sustainability performance and financial stability in Chinese listed firms. It finds that sustainability performance improves financial stability, but these benefits are weakened when firms face …
Samsinar, Haliah, Darmawati
This study examines how liquidity, green accounting (PROPER rating), and profitability influence CSR disclosure in Indonesian mining firms. Using panel data from 2019-2022, it finds profitability positively affects CSR disclosure, while liq…
Yulius Jogi Christiawan, Ghea Ariaristy Junio, Regita Manurung
Using panel data from Indonesian listed firms (2019-2023), this study examines the effects of ESG performance and PROPER ratings on firm value. ESG alone has no significant impact, but the interaction term is significantly negative, indicat…
Thanh Nguyen Minh, Linh Ba Nguyen, Tien Thuy Thi Le +2
Using panel data from 152 non-financial listed firms in Vietnam (2014-2023), this study analyzes how board diversity affects corporate disclosure quality, including ESG disclosure. Results show that diversity negatively impacts disclosure i…
K. Kapetanakis, Christos Floros
This study examines the relationship between U.S. commercial banks' environmental performance (ESG Environmental Pillar score) and profitability (ROE) from 2005 to 2024 using a sample of 72 banks. Integrating linear, nonlinear, and distribu…
Dongxing Jia, Ting-Ya Yang, Kai Wu
This review synthesizes ESG and corporate finance literature using a Value vs Values framework, finding that ESG's primary financial benefit is risk mitigation not alpha, while mandatory disclosure and stakeholder pressure are driving real …
Tilawatil Ciseta Yoda, Tafdil Husni, Elvira Luthan +1
This study examines how ESG performance affects stock returns using data from Indonesian non-financial firms (2014-2023). ESG does not directly boost returns, but improves total factor productivity and ROA, which in turn enhance stock retur…
Songyang Wu, R. Hashim
This study empirically examines the impact of digital finance on ESG performance of Chinese listed firms, using panel data from 2012-2022. It finds that digital finance significantly improves ESG performance, with corporate digital transfor…
Thi Hanh Dung Truong, Thanh Thuy Ngoc Tran, Thi Hong Minh Ho +5
This study examines the mediating role of intellectual capital in the ESG disclosure-financial performance relationship and the moderated mediation of audit quality, using panel data from 590 ASEAN listed firms (2014-2023). Results show ESG…
Urmila Amelia, Syarifah Zuhra, Muhammad Wafiq
This study examines the effect of ESG disclosure on firm value for 72 non-financial Indonesian listed firms over three years. ESG disclosure alone does not significantly affect firm value, but its interaction with an independent audit commi…
Adel Necib, Mohamed Haddad Ben Mabrouk, Anis Jarboui
This study examines how the ESG peer effect influences green innovation in UK heavy-polluting firms. Using data from 2018-2024, it finds that higher average ESG scores among industry peers significantly increase target firms' green patent a…
Ning Chen
This paper systematically examines theoretical pathways through which corporate governance influences ESG performance. Drawing on stakeholder theory and resource dependence theory, it analyzes direct pathways via equity structure, board gov…
Ilham Apta Triswanda, Zaenal Abidin
This study examines the impact of financial performance (ROA, EPS, firm size), gender diversity, and ESG disclosure on firm value for Indonesian LQ45 index companies (2021-2024). Using panel data regression, it finds that ROA and gender div…
Ima Kristina Yulita, Irene Rini Demi Pengestuti
This study examines the moderating effects of leverage and firm size on the ESG-financial performance (ROE) relationship using a sample of 47 non-financial Indonesian firms from 2016-2023. Results show ESG has a significant negative effect …
A. B. Bortoluzzo, A. Minardi, Vinicius Francisco Samartin Botezelli
This study examines the relationship between ESG performance and cost of debt for Brazilian non-financial firms from 2014 to 2023. Using panel regressions, it finds that superior ESG performance is significantly associated with a lower cost…
Zhi Ju, Byamba-Erdene Sukhbaatar, Minghui Li
This study examines how ESG performance affects firm value (Tobin's Q) through stakeholder cognition and attention, using data from Chinese A-share listed firms (2011-2024). Incorporating environmental psychology, it finds that ESG engageme…
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