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 41–60 of 2103 papers
Mark Anthony O. Vido
This study analyzes 13 Philippine listed banks (2020-2024) using panel data to examine how corporate governance and ESG practices affect profitability. CEO-chair separation positively predicts profitability, while director tenure policy and…
Pra Gemini, Hasliah Hasliah, Fausiah Fausiah +3
This systematic review of 34 peer-reviewed articles (2015-2026) examines how sustainable finance practices affect corporate financial performance. ESG integration, sustainability reporting, green financing, and climate-risk management are g…
Yasmine AZZAMI, Rajaa Amzile
This paper systematically reviews literature on the impact of internal control on sustainability reporting quality using the PRISMA method, analyzing 16 studies. It finds a positive correlation in 15 studies, with research concentrated in A…
Riris Rotua Sitorus, Priska Yanti Lombu, Sihar Tambun
This study examines the impact of free cash flow, ESG disclosure, and tax planning on firm value, with audit committee as moderator, using 34 Indonesian energy companies (2022-2024). Free cash flow significantly affects firm value, while ES…
Raghu Dharmapuri Tirumala, Kruti Upadhyay
This study analyzes environmental disclosure practices across diverse stakeholders in the Indian and Australian real estate sectors using GRI standards. It finds a pronounced focus on emissions and energy, with less attention to biodiversit…
Mikhail Ola Adisa, Shola Oyedeji, Jari Porras
This paper examines the operationalization of CSRD compliance in IT firms through thematic analysis, focusing on the integration of ESG reporting and organizational practices. It identifies challenges and opportunities in translating disclo…
Murali Krishna Pasupuleti
This report proposes an ESG competitiveness index (CLM-ECI) for circular and low-carbon manufacturing across Indian states, benchmarking against G20 and BRICS models. It integrates policy signals, infrastructure, data interoperability, skil…
Ivan Bergier, Édson Luís Bolfe, Débora Pignatari Drucker +8
This paper analyzes challenges and opportunities for building a sustainable, secure, and transparent data-sharing environment for ESG reporting in agriculture and livestock. Using a systematic literature review and semantic network, it iden…
Maharshi Rahevar, G. Japee
This study analyzes the relationship between sustainability disclosure quality (SDQ) and financial performance (ROA, ROE, NPM) for 15 listed Indian companies across manufacturing, IT, and banking sectors from 2019-2023. Using a Disclosure Q…
Olga Masot, Santi Cots, Elena Paraíso Pueyo +3
This study develops a conceptual and methodological framework for integrating ethics and sustainability into higher education accreditation. It compares AQU Catalunya's framework with international models and proposes a context-sensitive ap…
AbdulRhaman Saleh Bu Bshait, Aza Azlina Md Kassim
This study reviews literature from 2015-2025 to analyze the impact of ESG and corporate governance disclosure on corporate decision-making in emerging markets. Findings indicate that good ESG reporting enhances financial performance and inv…
N. Thu, Hoai
This study applies the Theory of Planned Behavior to survey 235 Vietnamese audit professionals, finding that attitude, subjective norms, and perceived behavioral control significantly increase intention to supply ESG assurance, with subject…
Nadiah Humairah Adani, Marsono Marsono
This study examines the impact of corporate governance attributes (board size, gender diversity, independent directors, institutional ownership) on ESG disclosure for 112 non-financial firms listed on the Indonesia Stock Exchange (2021-2024…
Harold Kevin Alfredo, A. Afrizal, M. Pratama +1
This study examines the moderating role of ESG on the relationship between financial ratios and firm value (Tobin's Q). Using firms from the 2025 Morningstar Sustainalytics ranking, it finds profitability positively impacts firm value, but …
Adimas Jagad Jippanola, Taufik Faturohman
This study examines the impact of sustainability disclosure (ESG Score) on financial performance for 26 listed palm oil companies in Indonesia, Malaysia, and Singapore from 2020 to 2024, using panel data analysis. The Random Effects model s…
Jesús Patricio Blasco Valencia
This paper proposes a practical model for Latin American companies to link ESG double materiality to reporting and profitability. It presents a 5-block 'Value Architecture' applicable in 90 days, integrating sustainability reporting into st…
Suntoro Suntoro, Fitra Dharma, Chara Pratami
This study examines the effect of ESG reporting transparency on the cost of capital and the moderating role of sustainability regulation in ASEAN energy firms. Using panel data from Indonesia, Malaysia, and Thailand (2022-2024), it finds no…
Ryu H.
This paper empirically examines the relationship between corporate social responsibility (CSR) and financial performance in the logistics and distribution industries in Korea. It analyzes how CSR activities affect firm value and profitabili…
Antonella Samoggia, Viola Mobrici
This study examines the alignment between product-level sustainability claims and corporate ESG transparency in the Italian plant-based meat alternatives market. Analyzing 200 products from 11 companies, it finds significant variation, with…
A. Rodrigues, R. Fragoso, Miguel Varela
This study analyzes how 16 Portuguese PSI Index companies integrate material sustainability issues and SDGs into strategies and non-financial reports (2021-2024). Results show heterogeneous practices: energy, utilities, forestry, and materi…
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