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 101–120 of 2309 papers
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This study empirically shows that green finance significantly reduces ESG rating divergence, primarily by enhancing corporate disclosure quality and reducing information asymmetry. It offers insights for policymakers and investors to improv…
Anisa Eka Askiantari, Abdul Rohman
This study examines the effect of ESG performance on audit report lag (ARL) with audit firm size as a moderator, using panel data from Indonesian manufacturing firms (2019-2024). Results show governance score significantly reduces ARL, whil…
P. K. Singh, Rahul Kushwah
This paper compares CSR, impact investing, and social entrepreneurship, examining their concepts, historical evolution, operational models, and regulatory frameworks. It highlights India's Companies Act 2013 CSR provisions and the global ri…
Yevhenii A. Lytvynov, Volodymyr Anichkin
This article theoretically examines ethical finance as an integrated framework for promoting corporate sustainability. It clarifies distinctions between green, ESG-oriented, and ethical finance, arguing that principles like human-centricity…
Viviana Fernandez
Family firms underperform in social initiatives and ESG management quality but avoid greenwashing and non-compliance. They are less likely to track scope 1 and 3 emissions, with socioemotional wealth acting as a reputational floor.
Deepika Anand Krishnamurthy
Using a balanced panel of 186 Indian NSE-listed firms, this study applies system GMM to show that board independence, gender diversity, and sustainability committees significantly improve ESG disclosure quality, which in turn is associated …
І. І. Румик, Іван Мельніченко, Павло Коваль
This paper discusses transforming corporate resource management towards sustainable development and circular economy principles. It proposes a three-level classification of resource management models and systematizes implementation tools in…
Mahfoudh Hussein Mgammal, T. Alruwaili
This study examines how capital structure and strategic drivers (ESG, R&D, digitalization, board diversity) affect profitability in Saudi Arabia during Vision 2030. Using fixed-effects panel regression on 2067 firm-year observations (2018-2…
Leal, Rubens Savaris, Bortolotti, Mônica Aparecida, Novak, Maricléia Aparecida Leite +4
This study examines the relationship between the quality of ESG disclosure and informational asymmetry in Brazilian listed companies. Using quantitative methods, it links disclosure levels to proxies like bid-ask spread. It also discusses t…
Ms. Kavita Pareek, Dr. Roopali Prashant Kudare
This study examines the relationship between financial characteristics and ESG adoption readiness in five Indian food processing companies (FY2023-2025). Using a Financial Readiness for ESG Adoption Index (FREI) based on profitability, liqu…
Rauf F.
This paper empirically examines how executive turnover affects the quality of corporate social responsibility (CSR) disclosure, with political embeddedness as a moderator, using Chinese firm data. It suggests that executive changes alter di…
Makhathini R. Lungani, K. Aliamutu
Analyzing 64 JSE-listed non-financial firms (2018-2023), this study finds ESG disclosure negatively associated with ROA but positively with ROE and ROIC, suggesting short-term costs yet long-term value creation in an emerging market context…
Intan Nur Lizsa, Lisa Rahmawati, Agus Triyani +1
This study analyzes the sustainability report of Indonesian mining company PT Alamtri Mineral Indonesia Tbk for 2025 against GRI Standards 2021, assessing materiality, transparency, and accountability. It found 80 of 117 indicators disclose…
César Daniel Reyna Ugarriza
This paper proposes a peer-based governance system for Peruvian mining, led by SNMPE and aligned with ICMM. It complements state regulation and existing certifications by adding preventive mechanisms for social, environmental, and operation…
null Ina Nusuki
This systematic literature review synthesizes evidence on firm value determinants in the green-digital era. Based on 42 studies, it finds that green determinants (e.g., environmental/carbon disclosure, ESG performance, green investment) are…
P. Roy
This study analyzes the nonlinear relationship between inward and outward FDI and corporate ESG performance using 6,511 firm-year observations from G20 emerging economies (2014-2023). It finds a U-shaped effect for inward FDI and an inverte…
S. Hou
Using data from Chinese listed firms (2010-2020), this study finds that indigenous religious culture (Buddhism and Taoism) significantly reduces corporate carbon emissions. The effect operates through enhanced CSR, eased financing constrain…
B. Solikhah, Edi Sarwono, Fina Khurul Aini
Analyzing Taiwanese listed firms (2016-2023), this study finds that energy management performance improves while GHG emission performance stagnates, with weak correlation between the two. It highlights the effort-outcome gap in corporate cl…
Joni Hendra, Khusnik Hudzafidah, Feni Wilamsari +1
This study analyzes 150 eco-friendly SMEs in East Java, Indonesia, using PLS-SEM to examine the impact of green finance and green innovation on business performance. Both positively affect performance, mediated by environmental sustainabili…
Nontuthuko Khanyile, M. Phesa
This study evaluates tax transparency reporting among top 40 JSE-listed firms, distinguishing mandatory and voluntary disclosures. Findings show high compliance with mandatory requirements but selective voluntary transparency, lacking detai…
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