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 841–860 of 1316 papers
Swarup Panda
This systematic review examines literature on AI-driven governance, ESG reporting, responsible AI, and corporate sustainability performance. It finds that well-coordinated AI governance systems enhance ESG performance and disclosure quality…
Yahaya, Onipe Adabenege
This study examines the impact of ESG disclosure quality on the cost of capital for 152 Nigerian listed firms from 2015 to 2024. Using panel regression, it finds that higher ESG disclosure quality significantly reduces the weighted average …
Yusuf Mohammed Muktar, Mohammed Musa Naburgi, Musa Umar Doshiro
This study analyzes the moderating effect of board diversity (gender, expertise, tenure) on the relationship between ESG disclosure quality and firm value for 13 listed industrial goods companies in Nigeria. High-quality ESG disclosure posi…
Yunus Bölükbaşı
This study analyzes ESG integration in Turkey's insurance sector using qualitative content analysis of sustainability reports (2021-2023) from three major firms. It finds growing institutional maturity in ESG practices, with governance impr…
null Aldino Rafael Yusup, null Nera Marinda Machdar
This study examines how audit quality, energy transition, and audit committee affect firm size, with ESG disclosure as a moderator, in Indonesian manufacturing firms (2020–2024). Findings show positive direct effects and a strengthening mod…
null Vic Aryan Ramadika, null Insyirah Putikadea
This study analyzes the effect of ESG disclosure on financial performance (ROA) for coal mining and oil & gas companies listed on the Indonesia Stock Exchange (2021-2023). Environmental and governance disclosures show no significant effect,…
ABDULRAZAK MOHAMMED ALIYU, AHMAD BUKOLA UTHMAN, PhD, KEHINDE LAWAL
This study examines the effect of board attributes on ESG disclosure in 45 listed service firms in Nigeria. It finds that board size and composition have negative significant effects, CSR committee has a positive significant effect, while g…
Syarifuddin Syarifuddin, Lim Ying Zhee, Uruqul Nadhif Dzakiy +2
This study descriptively analyzes ESG and sustainability reports from Indonesian companies over five years, revealing sectoral and regional variations in disclosure. It underscores the need for standardized reporting frameworks to enhance c…
Sulaiman Sulaiman, Riana Mayasari, Indra Satriawan +4
This study examines the impact of ESG disclosure on financial performance (ROA, PBV, ROE) of Indonesian banks from 2021–2022. Using Pearson correlation and regression, it finds that ESG disclosure significantly and positively affects ROE, b…
Ela Safitri, Grace T Pontoh, Gagaring Pagalung
This systematic literature review of 40 Scopus-indexed articles (2014-2025) examines the effectiveness of Sustainability Reports (SR) in supporting ESG disclosure. Findings show SR reduces information asymmetry, but greenwashing and selecti…
A Sudheendra, Dr. Abhijit Chakraborty, Sahana C +1
This study analyzes ESG disclosure and financial performance among ten manufacturing companies in Bangalore from 2021-2025. It finds a moderate-to-strong positive correlation (0.534) between ESG scores and ROE, with high-ESG firms averaging…
Andżelika Drozd
This paper discusses the concept and regulations of ESG reporting, analyzing EU and Polish frameworks, and evaluates the 2024 sustainability report of Budimex Group. The study finds that while the report serves an informational function, it…
Subhan Abu Bakar, Syaifuddin Yana, Alfian Nurhadi +2
This review examines how digitalization affects financial reporting of MSMEs in the green economy. It finds that digital tools improve efficiency and transparency but integration of ESG indicators and standardized sustainability reporting r…
Yahaya, Onipe Adabenege
This study examines the effect of ESG disclosure on firm value (Tobin's Q) for 148 Nigerian listed firms from 2010-2024 using panel regression. Governance disclosure has the strongest positive impact, while environmental and social disclosu…
Yenyen Yip
This study examines the relationship between ESG disclosure performance and audit fees in Malaysian listed firms, and whether institutional ownership moderates it. Using 323 firm-year observations from 49 firms (2012-2020), it finds a posit…
Muhammad Pondrinal, Elvira Luthan
This study examines the effects of ESG disclosure and intellectual capital on ROA for 14 Indonesian banks (2019-2023), with board gender diversity (BGD) as a moderator. ESG disclosure significantly improves ROA, while intellectual capital h…
Evana Pasaribu, Martua E. Tambunan
This study examines how Sustainable Finance practices affect financial performance in Indonesia's NDC priority sectors using 2024 sustainability ratings, GRI benchmarks, and POJK 51/2017. It finds that mature ESG governance improves cost ef…
Kamble, Riteeka Rajeshwar, Takalkar, Shivaji Dhondiba
This paper critically examines the relationship between environmental auditing and corporate sustainability reporting in India. It finds that while environmental auditing has improved compliance and disclosure, gaps remain in uniformity, in…
Jefferson Palácio de Oliveira, Lucas Mendonça dos Santos, Lucimara Aparecida da Silva Pereira +6
This integrative review examines how corporate governance mechanisms (independent boards, audits, compliance) influence accounting information quality and sustainability disclosure credibility. It finds that strong governance reduces greenw…
Maithili Prashant Dhuri, Ritu Sinha, Smita Shukla
This study analyzes ESG disclosures of seven Indian chemical companies using content analysis, categorizing themes like environmental stewardship and governance. It examines how disclosure quality relates to financial performance, finding i…
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