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 621–640 of 3217 papers
Tamasiga P.
This paper empirically examines the impact of ESG disclosure on firm value and performance, exploring its potential for strategic value creation beyond mere compliance.
Minh T.N.
This empirical study examines how ESG disclosure affects firm profitability in an emerging market, highlighting the moderating roles of state ownership, board gender diversity, and board independence. Findings suggest that governance factor…
Tamimi N.
This paper analyzes ESG disclosure scores of S&P 500 companies, examining the degree of transparency and its association with firm characteristics. It suggests implications for firm value and investor decision-making.
R. Setiani, Lukman Hanif Arbi
This study analyzes the effect of ESG risk ratings on stock price synchronicity for IDX80-listed firms (2021-2025) using panel data and Sustainalytics ratings. Findings show ESG ratings do not significantly affect synchronicity, implying ES…
Andini Meiliana Putri, Sri Wahyuni, Suryo Budi Santoso +1
Analyzing Indonesian state-owned banks (2016-2024), this study finds that ESG disclosure score and operational efficiency (BOPO) do not significantly affect profitability (ROA), while credit risk (NPL) has a significant negative impact. Usi…
Roisah Khoiriyah, Endang Dwi Wahyuningsih
This study analyzes the impact of ESG disclosure and green accounting on firm value using panel data from 61 Indonesian energy companies (2022-2024). Social and governance disclosure significantly increase firm value, while environmental di…
Eka Anugerah Putra, Amrie Firmansyah
This study analyzes the impact of ESG disclosure on firm value (Tobin's Q) using panel data from 31 Indonesian consumer goods firms (2022-2025). Using a GRI-aligned disclosure index, it finds no significant effect of ESG on firm value, and …
Katarzyna Wójtowicz, Krzysztof Kluza, Beata Zofia Filipiak +1
This study analyzes ESG reporting readiness among Polish municipally owned companies (MOCs) based on a survey of 226 enterprises. It finds substantial gaps: only 14% have current or planned non-financial or EU Taxonomy reporting. Indirect E…
Kuang-Wei Peng, Shin-Cheng Yeh
This dataset supplements a manuscript analyzing how geopolitical risk narratives about TSMC diverge between its sustainability reports and Taiwanese news media (2018-2024). It includes a five-category risk keyword dictionary, automated freq…
Daniel Birungi
Using survey data from 346 Ugandan manufacturers, this study finds supply chain pressure strongly associated with sustainability reporting adoption across economic, social, and environmental dimensions. Perceived benefits moderate the press…
Arista Putri Andriani, Nur Fatoni, Mardhiyaturrositaningsih Mardhiyaturrositaningsih
This study examines the impact of Islamic Social Reporting (ISR) and Sustainability Performance (SP) on the financial performance of Sharia banks using panel data from 2021-2024. Results show that ISR and SP have a significant positive infl…
Simona-Elena Drăgoiu, Mihail Bărănescu, Daniel Melinte
Against stricter European regulation, this bibliometric study of 469 Web of Science articles examines firm size as a determinant of ESG reporting quality. Using keyword co-occurrence and network analysis, it maps thematic clusters (ESG disc…
Fahira Khoiriyyah, Neni Maryani, Adelia Nidyanti
This study analyzes the impact of ESG disclosure and firm size on stock prices of mining companies in the Indonesia Stock Exchange (IDX) Leaders Index from 2020 to 2024. Multiple regression results show ESG disclosure has a positive signifi…
Tarisa Aulia, Evi Yuniarti, Damayanti
This study examines the association between ESG disclosure and cost of debt for 17 Indonesian energy firms (2021-2024, 68 firm-years). Using GRI 2021-based content analysis and regression, only social disclosure shows a significant negative…
Ece Kozol
This paper empirically analyzes the relationship between composite ESG ratings and firm value for Borsa Istanbul-listed firms from 2015 to 2023, focusing on the context of inflation. It examines how ESG performance affects firm valuation du…
Feng He, Shiyao Yang, Longxuan Chen +1
This paper empirically examines the relationship between corporate ESG ratings and firm-level biodiversity risk exposure. It investigates how well ESG ratings capture biodiversity risks, offering implications for investors and corporate ris…
Jiahui Guo, Tiantian Tang, Shouxun Wen +1
This paper examines the impact of ESG rating divergence on the cost of digital finance. While no abstract is available, it likely explores how inconsistencies in ESG assessments affect financial markets and corporate financing.
Rajni Bala, Charbel Salloum, Muskaan Arora +2
This paper explores behavioral factors that encourage SMEs to adopt sustainability reporting. It analyzes how numerical and green framing influences reporting behavior, offering insights for policy interventions and support mechanisms.
Ruiqian Li, Jihui Dong, Ma Zhong
This paper examines how disagreement among ESG rating agencies affects equity mispricing. It empirically tests whether rating divergence provides incremental information or merely adds noise, with implications for market efficiency and inve…
A. Csordás, M. Al-Dalahmeh
This study examines the relationship between ESG disclosure and foreign direct investment (FDI) across 28 countries, applying legitimacy theory. Results show that Western nations with developed ESG standards dominate as investors, while dev…
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