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 81–100 of 3209 papers
Jiang Z.
An empirical study examining how ESG indicators affect corporate financial performance. It links ESG evaluation to financial outcomes, with implications for investors and disclosure practice. No abstract is available, so data and methods re…
Hung The Dinh, Tuệ Minh Phạm, Vân Bích Nguyễn
This study examines how ESG disclosures affect individual investors' decisions in Vietnam's stock market, integrating TPB, Signaling, and Legitimacy theories. Using PLS-SEM on 412 investors across HOSE, HNX, and UPCoM, it finds all ESG dime…
A. Susbiyani, Ari Sita Nastiti, Astrid Maharani
This study examines whether financial performance and foreign ownership affect ESG disclosure, and tests green innovation's moderating role. Using 84 observations from Indonesian ESG Leaders Index and SRIKEHATI Index firms (2021-2024), it f…
Chrisnando Marshall Tambunan, Wukuf Dilva Rafa, Syarif M. Helmi
Analyzing 18 Indonesian transportation and logistics firms (2020–2024) via Moderated Regression Analysis and the Beneish M-Score, this study finds only opportunity and executive arrogance directly drive financial statement fraud. Sustainabi…
Veronica Prisacaru, Marian Jalencu
This study examines the regulatory framework of sustainability reporting and empirically assesses how far gender and social dimensions are reflected in reports. It finds firms increasingly treat gender equality and social transformation as …
Nida Garnida Fitrianti, Anggun Yolistina, Zaenal Aripin
A mixed-methods study of 50 listed firms (2015-2023) links sustainability reporting to financial performance. ESG scores correlate positively with ROA, ROE and EPS, with environmental initiatives (carbon reduction, resource efficiency) driv…
Dr. Hannah L. Mercer
This paper examines environmental accounting and sustainable business reporting from a contemporary accounting perspective. It traces accounting's evolution from transaction recording to a broader information and accountability system servi…
Ratna Purnama Sari, Silvia putri Ramadhani, Tri Siwi Nugrahani +1
Using multiple regression on 18 Indonesian energy firms (2020-2024), this study tests how ESG disclosure, firm size, and leverage affect firm value. ESG disclosure and firm size show positive effects, while leverage has no significant impac…
Rifky Ramandha, Ghazali Syamni, Darmawati Muchtar +1
Panel regression on 45 Indonesian listed banks (225 observations, 2020–2024) examines how ESG disclosure, ROA, and DER affect firm value (PBV). ESG disclosure and ROA show significant negative effects, while DER is positive; the model expla…
Sartono Sartono
A PRISMA-based review of 95 papers (2020–2025) synthesizes links among tax morale, agency problems, institutional quality, sustainability pressure, and ESG disclosure. High tax morale and strong institutions curb aggressive tax avoidance an…
Gjosphink Putra Umar Sakka, Omasrianto Omasrianto, La Ode Safarudin
A narrative review of 18 studies (2019–2025) on corporate governance, gender diversity, and ESG disclosure. Strong governance and board/senior-management gender diversity are positively linked to ESG disclosure quality and firm performance.…
Zarfishan Aslam, Ravinder Kumar
A PRISMA-based systematic review and bibliometric analysis of 69 empirical studies (2020-2025) on ESG disclosure and cost of capital, structured via the TCCM framework. It finds heavy reliance on traditional theories, a developed-market geo…
Nabila Putri Maharani, Rispantyo
A survey study of accounting students at Slamet Riyadi University (Surakarta, Indonesia) testing whether environmental awareness, ethical values, and sustainability accounting knowledge predict intention to implement ESG reporting, using mu…
Syafirah Mohd Shahar, Muhammad Shoaib Saleem, Muhammad Imran +1
This qualitative review examines how power distance, ethical leadership, and organisational justice interact to shape ESG disclosure quality in ASEAN financial institutions. Synthesising 2020–2025 scholarship, ESG indices, and regulatory fr…
Jeanne Adelina Savitri, Yusnaini Yusnaini, Shelly Febriana Kartasari
A PRISMA 2020 systematic review of 2020–2025 research on ESG disclosure quality. The field has shifted from measuring disclosure quantity toward completeness, materiality, transparency, accuracy, and credibility. Stakeholder and legitimacy …
Hussaini Bala, Abdulaziz Saud Al Naim, Abdulrahman Alomair
Using 1,345 firm-year observations (2014-2024) from Sub-Saharan African firms, this study examines whether ESG performance reduces corporate carbon emissions. Total ESG, environmental, and social scores significantly lower emissions, while …
Lin-Gang Zheng
Using Chinese A-share panel data (2018–2023) and a modified Ohlson price model, this study tests whether supplementary ESG disclosure improves the value relevance of accounting earnings. ESG disclosure significantly strengthens the earnings…
Indah Permatasari, Agus Munandar
Using panel data from Indonesian-listed healthcare firms through 2024, this study tests how sustainability disclosure and gender diversity affect financial performance (EVA). Sustainability disclosure showed no significant association with …
Mochammad Arya Maulana, Tantina Haryati
Using 48 Indonesian-listed industrial firms (144 firm-years, 2022–2024), this study tests whether GRI 2021-based sustainability reporting disclosure (SRD) and board characteristics affect firm value (PBV), with profitability (ROA) as modera…
Permata Permata, Anggun Permata Husda, Elok Heniwati
A quantitative study of Indonesian-listed logistics firms (2020–2024) testing whether ESG disclosure and capital intensity affect tax avoidance. Capital intensity shows a significant negative effect; ESG disclosure alone is insignificant, t…
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