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 441–460 of 2112 papers
N. Teixeira
Using a balanced panel of global firms from 2015-2024, this study finds that circular economy practices are positively associated with market capitalization and profitability (ROA/ROE), while ESG scores show weaker or negative associations.…
Yang Yang, Yuting Gao, Kexin Li
This study investigates the dimension-specific interplay between ESG disclosure ('talk') and practice ('walk')—termed ESG strategic positioning—and its impact on financial performance. Using ANOVA and fixed-effects models, it finds that opt…
Weihao Sun, Lei Wang
Using a dataset of Chinese A-share listed firms from 2010-2023, this study finds that the threat of exit by non-controlling large shareholders significantly improves corporate ESG disclosure quality. Mechanism tests show this effect operate…
Irgi Maulana Putra, M. Saiful
This study analyzes the effect of ESG disclosure scores on financial performance (ROA, ROE) of energy and mining companies in Indonesia. Using multiple regression, it finds that overall ESG disclosure has no significant impact, but the Soci…
Rahmat Ayo Salau, H. Ibrahim, Ejike Sunday Okoroigwe
This study examines the effect of Environmental, Social, Risk, and Governance (ESRG) disclosures on firm value for 88 Nigerian non-financial firms from 2015-2024. Using panel regression, it finds that environmental disclosure positively imp…
T. Lukashenko
This paper proposes a systematic approach to integrating ESG factors into business planning and investment project analysis. It systematizes ESG factors, presents a step-by-step procedure for analyzing their impact, and discusses qualitativ…
M. Arcuri, R. Pisani
This study explores the relationship between the percentage of women directors and managers (PWDM) and women CEOs on ESG performance of 290 Italian non-financial listed firms (2015-2022). The results show a negative overall relationship bet…
Luh Putu Yeyen Karista Putri, I. W. Suartana
This study examines the effect of ESG disclosure on the financial performance (ROA) of non-financial firms in Indonesia, with board of commissioners size as a moderator. Using panel data from 2020-2024, it finds no significant direct effect…
Anida Nurul Hidayah, A. Lutfiani
This study examines the influence of ESG disclosure and CEO characteristics on financial and non-financial performance for Indonesian listed firms (2023-2024). Using multiple regression, it finds ESG disclosure positively affects financial …
Silvana Juliant Dwi Damayanthi, A. Juanda, Agung Prasetyo Nugroho Wicaksono
This study examines the impact of board gender diversity on financial performance using ESG as a mediator and CSR as a moderator, based on Indonesian non-financial firms from 2017-2024. Results show gender diversity does not directly affect…
M. Miftahuddin, Widad Nabila Azzahra, Kumaralalita Makusara +3
This study analyzes the effect of ESG Disclosure Score (ESGD) on profitability for 264 non-financial firms in ASEAN from 2019-2023. It finds a significant positive effect for large firms but not for small firms, suggesting that the cost of …
Hieu Pham, Doan Huynh Thu Hoai, Anh Cao Thi Nhan +1
Using hand-collected data from 210 Vietnamese listed firms (2018–2024), this study finds that idiosyncratic volatility reverses the developed-market pattern of voluntary disclosure: a one-standard-deviation increase raises bad-news disclosu…
Desak Putu Ratna Dewi, Lucy Sri Musmini
This study examines the effect of ESG disclosure on stock prices of Indonesian banking companies using panel data regression. Results show no significant impact, suggesting investors prioritize financial information. Implications for improv…
Karina Elmasa Rahma, Pupung Purnamasari
This study analyzes the effect of ESG disclosure on financial statement fraud in Indonesian non-financial state-owned enterprises (2021-2024). Using the Beneish M-Score and panel data regression, it finds that ESG disclosure significantly r…
Ramiz Firas, A. R. Kuncoro
This study examines the effects of real earnings management, ESG disclosure, and political connections on the cost of debt for non-financial firms listed on the Indonesia Stock Exchange (2018-2021). Real earnings management significantly in…
Novinda Kurnia Ichsanti, Novrys Suhardianto
This study examines the effect of ESG disclosure on firm value and the moderating role of institutional ownership among non-financial firms listed on the Indonesia Stock Exchange from 2017 to 2023. Using pooled OLS regression on 675 firm-ye…
Thi Ngoc Ngo, Diem Quynh Vu, Dinh Thanh Tung Tran +1
This study examines the impact of ESG disclosure on audit quality (audit fees) for natural resources and energy firms globally using panel data from 2014-2024. Fixed effects model results show that higher ESG disclosure significantly increa…
Siyi Chen
This study examines the impact of ESG disclosure quality on stock price synchronicity using Chinese A-share data from 2019 to 2024. It finds that higher ESG disclosure quality reduces synchronicity, enhancing stock price informativeness. Re…
Sadok El Ghoul, O. Guedhami, Yongtae Kim +1
This paper examines the effect of ESG disclosure mandates on corporate tax avoidance using a sample of firms from 48 countries. Difference-in-differences analysis reveals that such mandates significantly reduce tax avoidance, with stronger …
Patrick J. Callery
This study examines how detailed and transparent sustainability rating methodology influences firms' disclosure behavior, using CDP as a case. The author replicates CDP's scoring methodology and finds that firms strategically adjust disclos…
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