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 501–520 of 2113 papers
Ricardo Teruel-Gutiérrez
This paper proposes 'sustainability readiness' as a transparent, domain-specific measure of firms' ability to generate, verify, integrate, and communicate sustainability information. Using 2025 World Benchmarking Alliance data across 2000 f…
Srivastava Ajay Bhiari Lal, Agrawal Ankur
This paper empirically analyzes the relationship between ESG controversy scores and firm financial performance. Synthesizing peer-reviewed studies from 2018-2025, it finds that ESG controversies generally reduce firm value and increase risk…
Reza Saputra, Ranila Suciati Suciati
This study examines the effects of ESG scores, dividend policy, and profitability on Cumulative Abnormal Return (CAR) for companies in the SRI-KEHATI Index on the Indonesia Stock Exchange from 2019 to 2024. Using panel data regression, the …
Yomna Abdulla
This paper analyzes the impact of GCC government initiatives on ESG scores of listed firms from 2020-2024 using panel data. It finds an upward trend in average ESG scores, with mandatory ESG disclosure in the UAE positively affecting perfor…
Giovana Fernandes Porto, Dilo Sérgio de Carvalho Vianna, J. De Souza Queiroz +2
This study analyzes the relationship between Value Added Statement indicators and ESG scores of Brazilian oil and gas companies from 2018-2022. Findings show positive associations between internally generated value and ESG performance, and …
Sudirman Sudirman, Normiyati Normiyati, Dedi Sumanto +1
This study analyzes the relationship between ESG scores and financial performance (ROA) and stock return volatility among listed firms in ASEAN-5 from 2016 to 2023 using panel fixed effects. Results show that higher ESG scores are associate…
Silvi Oktaviani, Taufik Andre Setiyono
This study quantitatively examines the effects of sustainability reporting, internal control effectiveness, and accounting ethics on financial statement transparency in Indonesian infrastructure companies. Using multiple linear regression o…
Adeviani Fiardhani, Fransiska Natalia, Poltak Maruli Jhon Liberty Hutagaol
This study examines the impact of tax planning on firm value in Indonesian healthcare companies, moderated by corporate governance and sustainability reporting. Using ETR, Tobin's Q, and SRDI, it finds implications for integrating tax strat…
Yoan Eko Saputra, Fitrini Mansur, Muhammad Ridwan
This study analyzes the impact of financial performance (Current Ratio, ROA, Debt to Assets Ratio) and Sustainability Report Disclosure Index (SRDI) on firm value (Tobin's Q) for 40 energy and industrial sector firms listed on the Indonesia…
Zeyad Al Muhtaseb
This dataset presents a directed qualitative content analysis of how oil and gas companies link the UN Sustainable Development Goals (SDGs) to local content in their annual integrated reports. Using nine trilingual keyword dictionaries, 210…
Rachmaudina Digna Fadhilah, Elsa Imelda
This study examines the effect of sustainability report disclosure (economic, environmental, social dimensions) on financial performance (ROA) of 27 Indonesian banks listed on the IDX from 2021-2025 using panel data regression. Results show…
Fathihani Fathihani, Putri Wahyuni, Maria Lusiana Yulianti +2
This study examines how green banking and Islamic Social Reporting (ISR) affect firm value in 14 Indonesian Islamic banks from 2020-2024. Findings show both practices positively impact firm value, with profitability strengthening these effe…
Piotr Jarek, Tomasz Lemański, Natalia Rojewska
This paper examines how EU Methane Regulation (2024/1787) and CSRD/CSDDD transform mine middle management from hazard control to operational ESG management. It identifies a structural safety-environment trade-off and regulatory uncertainty,…
Doni Setyawan, Teti Anggita Safitri
This study analyzes the effect of sustainability report, liquidity, and operational efficiency on financial performance (ROA) of 15 energy sector mining companies listed on the Indonesia Stock Exchange from 2022-2024. Using panel data regre…
Shweta Jain Goel, Neelam Jhawar
This study analyzes determinants of SDG reporting among top 100 Indian listed firms. It finds market capitalization positively predicts SDG reporting, while profitability and liquidity do not. Results suggest external stakeholder pressure, …
Mirela Cristea, Raluca Drăcea, Ina Nimerenco +1
This study examines the relationship between ESG practices and financial performance among listed fishing and farming firms that report SDGs, using quantile regression and Bayesian network analysis. Results show the relationship varies acro…
Yashodhan Mahajan
This paper examines India's BRSR framework, analyzing the transition of corporate reporting from financial profit to economic profit and social profit in light of environmental sustainability goals. It discusses the role of sustainability r…
Hanen Kooli-Chaabane, Jacques Hendieh
This study empirically examines the impact of corporate governance, communication, and sustainability reporting on the financial performance of French luxury listed companies. Results indicate a positive relationship between the quality and…
Elisa Guidotti, Nora Annesi, Fabio Iannone
This study analyzes the adoption of sustainability reporting in Italian public healthcare organizations. Document analysis of 80 institutional documents reveals that most organizations lag in adopting sustainability disclosures and do not r…
Carlos Frenli Tunandar, Vinola Herawaty
This study analyzes the influence of shareholder pressure, organizational culture (clan, market, adhocracy, hierarchy), green intellectual capital, and industry type on sustainability reporting quality, using data from companies listed on t…
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