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 1041–1060 of 1321 papers
Levana Dhia Prawati, Juniati Gunawan, Susi Dwi Mulyani +1
This study develops a comprehensive tax disclosure framework for fiscal sustainability in Indonesia, referencing GRI 207 and domestic regulations. Using thematic analysis and stakeholder interviews, it constructs a Tax Disclosure Index with…
Grace Lucy Secioputri, Utomo Sarjono Putro
This case study examines how InfraTrans, a toll road operator in Indonesia, can align its corporate strategy with ESG frameworks (GRI, SASB). Through interviews and document analysis, it identifies gaps in emissions tracking, supplier asses…
Ayotunde Qudus Saka, Ohene Selorm, Taiwo Oluwatobi Saka
This study examines the impact of ESG reporting on financial performance of commercial banks in Ghana. Using panel regression on data from 2009-2020, it finds that ESG reporting has a significant positive effect on ROA and ROE, but an insig…
Geetha D, Dr.G.Thamaraiselvi
This systematic literature review synthesizes 50 academic and industry reports on Occupational Health and Safety (OHS) disclosure in the chemical manufacturing industry. It analyzes three themes: quality and scope of disclosures, influence …
Surbhi Srivastava, Shanu Singh
India's Companies Act 2013 mandates ESG transparency, paving the way for Integrated Reporting (IR). This study argues IR is more holistic than mandatory BRSR and aligns with SDGs, offering insights for policymakers and regulators to promote…
Araya Eakpisankit, Kashan Pirzada
This study compares environmental disclosure volumes of top 50 FTSE100 and S&P100 firms for 2018-2019. UK firms disclosed significantly less than US firms, reflecting regulatory and cultural differences. Findings support legitimacy theory a…
Aliya Uralova, Gulzada Shakulikova, Aigul Yesturlieva +2
This study analyzes the impact of asset structure and retained earnings on the strategic sustainability of oil and gas companies in Kazakhstan (JSC KazMunayGas) under ESG integration, using financial data from 2015–2024. Results show that l…
Debopriyo Nandy
This paper analyzes the rapid rise of ESG investing in India using secondary data. It examines SEBI's regulatory framework, growth of ESG mutual funds, and shifts in investor behavior. The findings show that regulatory developments and impr…
Selvi Regita Cahyani, Ika Permatasari
This study examines the effect of Integrated Report disclosure on the cost of equity capital for companies listed on the Indonesia Stock Exchange's ESG index. Using multiple linear regression, it finds a positive relationship, suggesting th…
Gaia, Silvia, Leoni, Giulia, Neri, Lorenzo
This study compares 93 firms from the IIRC Pilot Programme with matched firms issuing traditional sustainability reports. It finds that voluntary adoption of integrated reporting alone does not reduce negative ESG media coverage, but greate…
Esraa Esam Alharasis
This study examines the relationship between ESG scores and earnings management (EM) in Jordanian banks using data from 2010-2024. Regression results show that banks with higher EM tend to have higher sustainability scores, suggesting ESG d…
Arun Podayan, B Charumathi
This study analyzes social capital disclosure patterns in integrated reports of Indian firms using Structural Topic Modelling (STM). Based on Nifty 100 companies from 2018 to 2022, nine key topics were identified. Crisis management, women's…
Yeney Widya Prihatiningtias, Ni Made Ananda Saraswati
Using data from 162 Indonesian manufacturing firms (2021-2023), this study examines the effects of ESG disclosure and R&D intensity on financial performance, with board gender diversity as moderator. Environmental and social disclosures pos…
Ani Wilujeng Suryani, Anin Dyah Luthfiani, Nurika Restuningdiah +3
This study examines the impact of ESG news on stock market reactions using an event study on 30 companies listed on the Indonesia Stock Exchange (IDX ESG Leaders) from 2021 to 2023. Findings show that negative ESG news leads to negative abn…
Samuel Ejiro Uwhejevwe-Togbolo, Augustine Akpojevwa Okwoma, Annmarie Nkemejina Okoli +3
This study examines how CEO psychological traits (openness, empathy) influence CSR disclosure patterns using a metadata approach. Analyzing an unbalanced panel of 85 Nigerian listed firms (2011-2023), it finds that CEO openness strongly pre…
Samira Iltaf, Pavan Chakravarthula
This paper uses institutional theory to compare CSR authenticity and ESG risk in Unilever and Boohoo. Unilever demonstrates substantive CSR integration, achieving high ESG scores and improved financial performance, while Boohoo exhibits sym…
Nguyen Thi Phuong Dung, Nguyen Dac Viet Ha, Nguyen Ha Phuong +1
This dataset provides raw survey responses from 437 university lecturers and staff in Hanoi and surrounding regions of Vietnam, collected in November-December 2025, on factors influencing ESG reporting perceptions. Data were gathered via on…
Muniru Sewanyina
This paper systematically reviews ESG reporting practices in SMEs, analyzing their motivations, challenges, and links to performance. It identifies resource constraints and lack of tailored frameworks as key barriers for SME reporting.
Ala Oberst, Joel Teubissi Noutsa
This study proposes a framework for integrating sustainability into corporate strategies, using a qualitative approach and case analysis of Moldovan firms. It finds that integrative and proactive sustainability strategies enhance competitiv…
Tuğrul BAYAT, Muhammed Karataş
This study proposes an integrated multi-criteria decision-making framework using CRITIC-MAIRCA methods to evaluate the logistics, sustainability, and economic performance of OECD countries. The analysis reveals that trade openness is the mo…
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