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 41–60 of 2911 papers
M. Elhatrea
Using PLS-SEM on 250 stakeholder surveys plus 20 interviews, this study shows that ESG rating divergence erodes stakeholder trust, corporate legitimacy, and sustainable decision-making, with trust partially mediating the effect. Institution…
Mintari Yulianingsih
Using 60 UK and US listed firms (2019–2023), the study quantifies ESG rating disagreement as the standard deviation of percentile-standardized scores from Refinitiv, Bloomberg, and S&P Global. Panel regressions show disagreement is positive…
Xin Li, Hong Xie
This study analyzes multimodal interactional metadiscourse in PetroChina's ESG reports (2018–2024). The company relies heavily on self-mentions and boosters to project authoritative agency, while attitude and engagement markers draw in stak…
Nurul Fatihah Ilias, R. Safeei, Marzlin Marzuki +2
This conceptual paper proposes that green auditing capability mediates the relationship between internal audit effectiveness and environmental performance. Through a structured narrative review and thematic analysis, it identifies independe…
N. Ningsih, Sudrajat
Using panel data from 22 Indonesian public universities (2020-2024), this study examines how university size (enrollment) affects sustainability disclosure measured via the Campus Sustainability Assessment Tool. Drawing on Legitimacy Theory…
Nurul Aini, Lilik Pirmaningsih
Using 62 Indonesian-listed manufacturing firms (248 firm-year observations, 2021-2024), this study tests how sustainability reporting (SR) and good corporate governance (GCG) affect firm value, with firm size as a moderator. SR, independent…
이현주
This study analyzes the ESG disclosures of two Korean public airport operators (Incheon International Airport Corporation and Korea Airports Corporation), examining which institutional sources they draw on and how evidence-presentation mech…
Mohammed Ali Alghamdi, Shadia Daoud Gamer, Abdelmjeed Abdelrahim Ali Alajab +2
Using 73 non-financial Tadawul-listed firms (2015–2024), this study tests whether ESG disclosure reduces firm risk, focusing on board independence as a moderator. Fixed-effects and dynamic System GMM results show the risk-reducing effect is…
Frisky Jeremy Kasingku, Abby Ashraff Bin Saprudin, Boon Heng Teh
This study empirically examines the relationship between ESG disclosure intensity and firm performance among ASEAN-listed firms. It tests how the depth of ESG disclosure affects financial performance and firm value, offering evidence from e…
Lipsa Priyadarshani, Nirakar Barik
This study tests whether an ESG factor adds explanatory power beyond the Fama-French three-factor model in the Indian equity market. A four-factor model including ESG yields alphas indistinguishable from zero across most characteristic-sort…
(著者不明)
An empirical study on how digital transformation, AI, data analytics, fintech and ESG reporting are reshaping the accounting profession. ESG reporting appears as one driver among several, with the focus on professional skills and role restr…
Tsevelmaa D, Nomindari D, Enkhbayasgalan B
This study assesses ESG disclosure among Mongolia's TOP 100 companies, analyzing 25 firms that published ESG reports across 15 indicators. One-way ANOVA and robust tests found no statistically significant differences in ESG scores across se…
Swaminathan Ramanathan, S Anjani Kumar, Nachiketa Das +2
A survey report on ESG preparedness, though no abstract is available so scope, method, and sample remain unclear. Likely a survey-style document gauging corporate or investor readiness for ESG, potentially useful for identifying disclosure-…
Al-Khouri R.
An empirical study of ESG voluntary disclosure practices in GCC banking, testing whether socially responsible behavior pays off financially. It documents disclosure status and links ESG engagement to firm performance in an under-studied, oi…
Dah M.A.
A management study examining whether female CEOs lead to stronger ESG performance and ethical corporate behavior. Without an abstract, methods and data remain unverified, but the topic links board gender diversity to sustainability evaluati…
Duan K.
A study examining how ESG disclosure affects corporate sustainability. No abstract is available, so the dataset, method, and findings remain unclear. It likely speaks to whether expanded disclosure mandates change corporate behavior and per…
Adinda Tri Ameliasari, U. Widodo
A literature review synthesizing five anchor studies on how ESG disclosure, regulation, and ratings affect Financial Reporting Quality (FRQ). ESG disclosure intensity correlates positively with FRQ by reducing financial distress costs and c…
Desak Putu Arde Suari, G. A. Yuniarta, Lucy Sri Musmini
Using balanced panel data from 63 non-primary consumer firms listed in Indonesia (2022–2024), this study tests how ESG disclosure and financial constraints affect the cost of equity, with institutional ownership as a moderator. ESG disclosu…
Abhijit Biswas, Arindam Bandyopadhyay
This article examines the evolution of sustainable banking in India, focusing on ESG integration into banking practices. Analyzing leading Indian banks, it finds a positive correlation between robust ESG frameworks and better financial perf…
Abdul Nafay Sajid, Zahra Batool, George Nyantakyi
Using a 2015–2024 panel of 6,650 EU non-financial firm-years, this study finds renewable energy use significantly lowers carbon-emission intensity. Energy intensity mediates the effect, and CSR committees strengthen it. Effects are stronger…
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