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 761–780 of 1206 papers
Maha Fahad, Mariam Abdulla, Shamma Albreiki +2
This study compares the impact of ESG factors on the valuation of Islamic and non-Islamic banks using data from 40 banks. Findings show similar ESG scores but non-Islamic banks have better disclosure. Islamic banks are more profitable but E…
Andesta Brilian Nelson, Annisaa Rahman
This study analyzes the effect of ESG performance and fair value hierarchy (levels 1, 2, 3) on earnings management using a sample of 201 non-financial firms from 2018-2023. Results show ESG has a significant negative effect on earnings mana…
Luisa Díez‐Echavarría, Hernán Darío Villada‐Medina
Using qualitative system dynamics, this study analyzes systemic resistance to ESG practices in Colombia's regulatory framework. Causal loop diagrams reveal feedback structures promoting symbolic compliance over substantive action. Three reb…
Sany Sany, Jordan Hartono, Michelle Susanto
This study evaluates the governance pillar of ESG for six major Indonesian banks using Refinitiv data and textual analysis. Average governance score was high (74.62), with management scoring highest (83.78). It highlights gaps in CSR strate…
Nia Yulianty, Rendi Kusuma Natita
This study examines the impact of ESG performance and leverage on the cost of capital for 14 Indonesian mining firms from 2022-2024. ESG shows no significant effect, while leverage has a negative and statistically significant relationship w…
Galyna Chornous, Maryna Horna, Oleh Hustera
This paper examines the role of Process Mining in ESG integration for Ukrainian enterprises. It shows that combining process-oriented management, data analytics, and digital platforms improves ESG data accuracy and operational decision-maki…
IJMSRT
This study conceptually examines Integrated Reporting (IR) through the Triple Bottom Line approach, arguing that IR enhances transparency, accountability, and stakeholder engagement, linking short-term profitability with long-term value cre…
(著者不明)
This study examines the impact of ESG disclosure on IPO valuation in emerging markets (2017-2024). Companies with comprehensive ESG pre-IPO reports exhibit reduced underpricing and higher long-term value, though effects vary by industry and…
Ha Nguyen Viet, Vinh Phung The, Hien Nguyen Minh
This study analyzes how financial and governance structures affect CSR disclosure in 26 Vietnamese listed commercial banks from 2014 to 2024. Using a CSR disclosure index and FGLS models, it finds that bank size and return on assets positiv…
Hernisa Hernisa, Alfonsa Dian Sumarna
This study examines the impact of ESG and economic disclosures on firm value in Indonesia's energy sector (2021-2023). Findings show that economic, environmental, and governance disclosures individually do not significantly affect firm valu…
Mahdi Alhamami, Ahmed Almahuzi
This study examines the impact of digital transformation on integrated reporting (IR) quality for Saudi listed firms before and after COVID-19 (2018-2019 vs. 2020-2022). Using panel data analysis, it finds that digital transformation signif…
Natal Manihuruk, Poppy Nurmayanti M, Nanda Fito Mela
This study examines whether board commissioners' diversity (gender, education, age) influences water disclosure in Indonesian state-owned enterprises from 2019 to 2023. Results show that age diversity significantly improves disclosure, whil…
S Remya
This bibliometric review maps CSR and environmental sustainability research in developing economies from 1998-2024. Using 358 articles, it identifies core journals, authors, and four thematic streams. It highlights a post-2015 increase in p…
Sartika, Dewi, Rahmi, Fitria, Mulyani, Fitrah +1
This bibliometric analysis of 46 Scopus articles (1996–2025) maps research trends on creative accounting and earnings management, identifying three thematic domains: governance & ethics, financial behavior & accrual manipulation, and instit…
Nahid Bikhzazen, Hassan Bassidi, Mona Hida
This study examines the impact of board gender diversity on ESG disclosure quality using a panel of 24 Moroccan firms from 2019-2023. It measures disclosure quality across seven dimensions and finds that female board representation signific…
Soukaina Alami Harrak, Noutaila Alami Harrak, Mohammed El-Khodary
This paper argues that ESG adoption in entrepreneurial finance is uneven due to resource scarcity, lack of standardized measurement, and dependence on external legitimacy. It uses stakeholder theory, resource-based view, and legitimacy theo…
Naoyuki Yoshino, Farhad Taghizadeh-Hesary
This paper introduces the green transition of small and medium-sized enterprises (SMEs) within the context of sustainable finance and ESG investment. It explores barriers and opportunities for SMEs and offers implications for policy and pra…
Priscilla Esther Obeng-Gyebuaa, Emmanuella Adwubi Appiah
This paper examines obstacles to green finance and ESG reporting in African economies: fragmented regulation, weak data capacity, and misalignment between global standards and local development priorities. It proposes a contextualized frame…
Albán Lara MA, Muñoz Vargas J, Pino Terán VE +2
This study empirically examines the relationship between sustainability investments and firm performance in Colombian manufacturing. Firms with high investment show better productivity and wages but lower ROA and higher energy use and emiss…
Mahesh Kumar Bagarti, Shreya Pahwa
This bibliometric analysis maps the intellectual development, leading contributors, and emerging trends in green finance and sustainable investment literature. It highlights ESG integration, green bonds, impact investing, and the role of fi…
Browse by Topic