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 61–80 of 2911 papers
Jovita Nkechinyere Ezeji
Using 117 firm-year observations from 9 Nigerian listed industrial goods firms (2012-2024), this study tests the effect of social sustainability reporting (SSR) on economic value added (EVA) via panel random-effects regression. SSR shows a …
Andin Dewi Nisaulah Azizah, Delvita Sari, Muhammad Hatta Mawardi +1
Using 85 observations from 17 Indonesian food & beverage listed firms (2021–2025), this study regresses firm value (PBV) on sustainability report disclosure (SRDI), intellectual capital (VAIC), and investment decisions (asset growth). Susta…
TUSHAR K
A comparative case study of Rio Tinto and Anglo American examining how ESG disclosure relates to sustainable-investing signals and financial performance. It explores the channels through which sustainability disclosure is reflected in firm …
Thi Hanh Dung Truong, Dung Tan Huynh, Đặng Anh Tuấn
Using panel data of 726 ASEAN listed firms (2,801 observations, 2015-2023) and two-step System GMM, this study examines how competitive advantage moderates the ESG disclosure-firm value link. ESG disclosure positively affects all value prox…
Estu Widarwati, E.Wityasminingsih, Ardhia Indriani Davina
Using panel data from 16 firms in Indonesia's IDX ESG Leaders Index (2020–2023), this study decomposes ESG reporting into Environmental, Social, and Governance dimensions to examine their distinct effects on competitive advantage and firm v…
Letsoalo N.
An empirical study examining the association between corporate social responsibility (CSR) and financial performance among firms listed on South Africa's Johannesburg Stock Exchange (JSE). It contributes evidence on the ESG–financial perfor…
Radwan E.K.A.
A comparative study of the determinants of web-based CSR disclosure across global Islamic and conventional banks. It likely examines how bank type, size, and profitability shape disclosure levels. Without an abstract, details are limited, b…
Esti Qama, Sahrullah Sahrullah, Safri Haliding
Using LQ45-listed firms on the Indonesia Stock Exchange (2020-2024), this study quantitatively tests how economic, environmental, and social sustainability disclosure affects ROA and ROE. Environmental disclosure significantly improves fina…
Yodrak Nantapanich
An empirical study examining the link between ESG disclosure and tax planning among firms listed on the Stock Exchange of Thailand. It asks whether ESG disclosure reflects genuine stakeholder responsiveness or legitimacy-seeking impression …
R. Heru Kristanto HC, Nilmawati Nilmawati, Raden Hendry Gusaptono +1
Using 20 listed Indonesian banks over five years (100 firm-year observations), this study tests whether ESG disclosure affects ROA, Tobin's Q, and intellectual capital efficiency (VAIC) via fixed-effects panel regression and mediation analy…
Olivia Hasifah, Siti Aisjah
Using multiple regression on six Indonesian energy firms (2019–2023), this study tests how ESG disclosure, green innovation, and profitability (ROA) affect firm value. ESG disclosure and profitability significantly raise firm value, while g…
Saifullah Saifullah, Nafi’ Inayati Zahro, Alfiyani Nur Hidayanti
Using 140 observations from 28 Indonesian consumer non-cyclical firms (2020–2024), this study tests how sustainability report disclosure, environmental performance, capital structure, and ESG disclosure affect firm value, with firm size as …
Alfiana Wanda Lestari, Harjanti Widiastuti
Using 2022–2024 data from energy firms listed on IDX and Bursa Malaysia, this study tests whether sustainability reports mediate the effects of CEO power and corporate reputation on firm value. CEO power and reputation raise firm value, but…
Jamiu Bashir, Lawan Yahaya, Shittu Oladipupo Ibrahim
Using panel data from 43 Nigerian listed manufacturers (2014–2024), this study finds that environmental, social, and governance disclosures each positively and significantly affect ROA and ROE. Board independence also improves performance a…
Huda Ameen Oleiwi, Mundher Abbas Shaalan
This narrative review of 46 peer-reviewed articles (2016-2026) examines how environmental accounting improves sustainability reporting quality. It identifies trends such as integration with GRI and ISSB, AI/digital tools for environmental m…
Ibrahim Alnohoud, Sajead Mowafaq Alshdaifat, Safaa Ahmad +2
Using 590 firm-year observations from Jordanian listed firms, this study examines how sustainability reporting disclosure relates to earnings management. Higher disclosure is significantly associated with lower accrual-based earnings manage…
Hengky Reynaldi Chan, Fanji Farman
Using 23 firms (69 observations) consistently listed in Indonesia's ESG Sector Leaders IDX KEHATI index (2022–2024), this study tests board gender diversity (BGD) and independent audit committee (IAC) effects on CSR disclosure via panel reg…
Agustin Palupi, Elisabeth Tri Aryanti Istimawani
Using 324 Indonesian manufacturing firm-years (2023–2025), this study examines ESG disclosure, governance, and firm value with tax avoidance as a mediating channel. Board independence directly raises firm value, while ESG disclosure, board …
Seungju Choi, Fabrizio Ferri, Daniele Macciocchi
Using a quasi-experiment, the authors test whether mutual fund investors react to purely mechanical changes in ESG ratings. A mechanical rating upgrade raises the probability of selection by ESG funds (extensive margin), but holdings of exi…
Cash D.
This paper critically frames sustainable finance ratings as the latest symptom of a broader 'rating addiction' in financial markets. It argues that over-reliance on ESG ratings distorts investor judgment and corporate behavior, raising gove…
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