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 1061–1080 of 1211 papers
Obeidat, Muhammad, Alharbi, Khalid
This study proposes a conceptual model for ESG auditing integrating AI and blockchain. The five-layer model includes IoT data acquisition, blockchain validation, AI risk analysis, mapping to global standards (GRI, SASB, IFRS S1/S2, ISAE 300…
null Ronald Desta Padang, null Retno Indah Hernawati
This study analyzes the influence of foreign ownership, ROA, and firm size on ESG disclosure among energy sector companies listed on the Indonesia Stock Exchange from 2022 to 2024. Multiple linear regression reveals that foreign ownership a…
Qin Shuheng
This study evaluates ESG disclosure practices among new energy enterprises in the digital economy context. Using survey data and statistical analysis, it finds that digital tools like cloud computing and AI significantly improve disclosure …
Alfasal Sabila, Dini Ayu Pramitasari
This study examines the integration of ESG disclosure into internal audit processes and its impact on audit risk, based on a survey of 150 internal auditors in Indonesia. Using SEM, it finds that ESG integration significantly reduces audit …
La Soa Nguyen, Phuong Anh Tran Thi, Phuong Anh, Nguyen Thi +2
This study examines the impact of real earnings management (REM) on financial performance (ROA and Tobin's Q) and the mediating role of ESG disclosure, using 192 Hanoi-listed firms (2019-2023). REM negatively affects performance, and ESG di…
Yihang Luo
This study examines the relationship between ESG disclosures and financial performance of publicly listed companies in China. Using ROA, ROE, and Tobin's Q, it finds that firms with stronger environmental and social disclosures tend to have…
Jongwon Choi, Suk Hyun, Ju Hyoung Park
This study examines the impact of CEO turnover on ESG disclosure using data from KOSPI-listed firms in South Korea (2013-2020). It develops a detailed typology of CEO transitions (internal vs. external, owner-manager vs. professional, volun…
Giedrė Lapinskienė, Irena Danilevičienė, Genė Achranovič +1
This study examines how Lithuanian financial institutions implement sustainability standards and face challenges. Through expert interviews, it explores the use of frameworks like CDP, GRI, SASB, and EU's ESRS, along with digital tools and …
Stavros Garefalakis, Maria Katsougri, Erasmia Angelaki +2
This study compares ESG integration in Greece's four systemic banks (2019–2023) using GRI indicators and the ATHEX ESG Index. Eurobank and Alpha Bank show more advanced governance and environmental practices, while social reporting remains …
Hastin Riska Dewi, Muhyarsyah Muhyarsyah
This study examines the effects of ESG disclosure (environmental, social, governance) and capital structure on firm value for firms in Indonesia's IDX ESG Leaders index from 2020 to 2023, with profitability as a moderator. Results show envi…
Eka Septariana Puspa, null Surya Anugrah, null Windy Permata Suyono +2
This study examines the critical role of accounting in enhancing the transparency and reliability of CSR and ESG disclosures. It identifies challenges and opportunities in integrating ESG metrics into accounting frameworks through case stud…
RAHMI Amelia, WIDYASTUTI Tri, DARMANSYAH
This study investigates determinants of enterprise value in Indonesian public companies recognized by ASRRAT. Using multiple linear regression on 31 firms from 2019-2023, it finds that board size, enterprise risk management, and social and …
Loso Judijanto
This study critically evaluates transparency in corporate sustainability reporting through a qualitative literature review of 80 articles and regulatory documents (2015-2025). Findings reveal persistent inconsistencies in ESG metric applica…
Andra-Oana BURTESCU
This paper analyzes the degree of environmental information disclosure among companies listed on the Bucharest Stock Exchange (BET-NG index) from 2011 to 2023. The findings reveal a significant increase in reporting levels, demonstrating gr…
Fan Feifei, Asri Marsidi
This study systematically investigates the evolution of ESG disclosure research in China from 2004 to 2024 using CiteSpace bibliometric analysis of 1,039 publications. It identifies three developmental phases (emergence, steady growth, acce…
Jagjit Saini, Cari Burke‐Kolehmainen, Gaurav Kumar
This study uses AI-based TruValue Labs ESG data (SASB framework) with over 6,000 observations from 52 countries to examine the impact of national culture and legal origin on sustainability performance, and how they moderate the association …
Lupu, Iulia, Hurduzeu, Gheorghe, Ţigu, Gabriela +2
This study analyzed the relationship between ESG reporting quality and systemic financial risk in European equity markets. A novel index evaluating reporting quality was developed using data from 600 STOXX Europe 600 companies from 2010-202…
Heba Mousa Mousa Hikal, Ayman Abdalla Mohammed Abubakr, Asaad Mubarak Hussien Musa +2
This study examines how sustainability audit functions improve transparency and accountability in Malaysian organizations. Using PLS analysis on data from 200 governmental entities, it finds positive correlations between independent audits …
Saleh Mohammed Mashehdul Islam
This study investigates how corporate maturity (firm age and lifecycle stage) moderates the value relevance of ESG disclosures in Bangladesh, a frontier market. Using panel data on 86 listed non-financial firms from 2011-2024, the study fin…
Dr. Sulaiman Sabo, Dr. Sadiya Ahmed Almustapha
This study examines how external auditor attributes—firm size, tenure, and fees—affect sustainability reporting quality among listed Nigerian banks (2015–2024). OLS regression results show that higher audit quality significantly enhances th…
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