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 661–680 of 1206 papers
Tomy Rizky Izzalqurny, Tatas Ridho Nugroho, Adrian Hartanto Darma Sanputra +1
This systematic literature review examines sustainability reporting (SR) practices among technology companies in ASEAN, synthesizing 11 peer-reviewed articles from 2015-2025. Findings reveal fragmented and mostly voluntary SR adoption with …
Nur Wahyu Ningsih, Einde Evana, Sudrajat Sudrajat
This systematic review examines how accounting practices affect sustainability reporting in universities, analyzing internal factors (size, age, internationalization) and external factors (regulatory pressure, societal expectations, media).…
Sri Widiyati, Wiwik Tiswiyanti, R. Kusumastuti +1
This study examines ESG risk scores and financial performance of healthcare companies listed on the Indonesia Stock Exchange from 2020-2024. Using a sample of 7 companies (35 observations), it finds significant variation in ESG risk managem…
Richard Sanjaya, Diana Frederica
This study examines factors influencing sustainability index disclosure among non-cyclical firms in Indonesia. Results show that management commitment and institutional ownership positively affect disclosure, while green accounting has no s…
Giuseppe Modaffari, Martina Manzo, Veronica Procacci +1
This study analyzes 17 sustainability reports from 2023 by Italian SMEs listed on Euronext Growth Milan, focusing on SDG disclosure. Findings show most adopt symbolic approaches, neglecting double materiality and assurance. It highlights th…
Zhongbin Tong, N. H. Bajuri
Analyzes the impact of ESG improvements on financing costs for 4,704 Chinese A-share listed firms from 2009-2023. Finds that ESG significantly reduces total financing cost and cost of debt, but not cost of equity. Recommends enhanced ESG di…
Mikael Valdheerian Barnix, Y. Januarsi, N. Soleha
This study examines the effect of ESG disclosure on financial sustainability using a sample of 275 Indonesian listed firms. Results show that ESG disclosure positively affects financial sustainability, but financial performance does not mod…
Buthiena Kharabsheh, Syed Mubarak Billah
This paper investigates the impact of ESG disclosure scores on bank stability and financial performance using panel data from 33 banks in the GCC region (2017-2024). Using generalized least squares and machine learning models, it finds that…
Putri Zahra Kirana, I. Awwaliyah, Ana Mufidah
This study analyzes the effect of ESG disclosure (Environmental, Social, Governance) on financial performance (ROA, ROE) for companies listed in the IDXESG index on the Indonesia Stock Exchange from 2019 to 2023. Results show that Environme…
C. Sharmila Rao, Aryan Arora, Siya Gherwal, Murad Ul Mustakeem, Yug Sanghvi
This study analyzes the impact of ESG framework adoption on financial performance (ROA, market volatility) using data from Indian Nifty 50 companies (2020-2025). It finds a statistically significant positive relationship between robust envi…
Ririn Irmadariyani, Yosefa Sayekti, I. Purnamawati +1
This study examines determinants of ESG disclosure and its impact on financial performance in Indonesian agroindustry and high-pollution sectors. ESG disclosure positively and significantly affects ROA, especially in high-pollution firms. F…
Anh‐Tuan Doan, Vu-Hao Doan
Using cross-country bank data, this paper examines whether ESG disclosure reduces income smoothing. Findings indicate that stronger ESG disclosure is associated with lower income smoothing, suggesting enhanced transparency and reduced earni…
Kate M Grey
This paper proposes NS-ESG, the first composite sustainability reporting standard for digitally-native network states. It addresses five structural gaps in existing ESG frameworks (legal-form, cross-jurisdictional, protocol emissions alloca…
Nguyen Minh Hieu, Luong Dac Duc, Nguyen Tra Giang +2
This study empirically examines the impact of ESG disclosure on the financial performance (ROA, ROE) of commercial banks in the ASEAN+3 region from 2015 to 2024. Using a self-constructed ESG disclosure index based on GRI standards and Bayes…
Desti Faradila, M. Sidik, Sri Astuti
This study analyzes the impact of ESG disclosure and firm size on the performance (Tobin's Q) of 24 energy sector companies listed on the Indonesia Stock Exchange from 2021 to 2024. Using panel data regression, it finds that social disclosu…
Ngoc Pham Thi Bich, Trong Vu Quang, Giang Nguyen Minh +1
This study examines the impact of accounting conservatism on ESG disclosure levels among Vietnamese listed non-financial firms. Using a panel dataset of 1,116 firm-year observations from 2018 to 2024, it finds that firms with higher account…
F. Rauf
This study examines the impact of Green AI adoption on ESG disclosure quality, focusing on the moderating role of audit committee gender diversity. Using a dynamic capabilities perspective, it finds that Green AI improves disclosure quality…
M. Awaluddin
This study examines the impact of ESG disclosure and corporate governance on firm value for listed companies. Using panel data, it finds that ESG disclosure positively affects firm value (Tobin's Q), and that governance quality strengthens …
Ibrahim Sakin, Z. Turk
This study analyzes determinants of sustainability disclosure using a panel of 85 DJSI-listed firms from emerging and world markets (2016-2022). It finds that in emerging markets, governance mechanisms have limited explanatory power, while …
Virginia Yuli Pratama, J. Prasetio
This study examines the moderating role of sustainability reporting on the relationship between profitability and firm value in the Indonesian consumer non-cyclical sector. Using 68 observations from 2022-2024, hierarchical regression analy…
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