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 1293 papers
Anna Maria D'Arcangelis, Giuseppe Galloppo, Roberto Guida +1
This paper analyzes the relationship between CSR engagement and financial performance among Italian unrated ESG small cap companies. Focusing on firms without ESG ratings, it empirically examines how CSR activities affect financial outcomes…
Manoj P. K, Sharmila Subramanian, Paras Gupta, Suby Baby, AH Alkassem, Puja Baliarsingh, Trinkul Kalita
This study examines the role of HRM in enabling sustainable business practices. Using data from GRI, CDP, and others, it finds that employee engagement strongly predicts emissions reduction and waste management, mediating the effect of ethi…
Anna Socolova
This paper explores the transformation of sustainability reporting in Moldova, focusing on ESG approaches and cultural differences. It analyzes international standards (CSRD, ESRS, GRI, ISO 26000) and Hofstede's cultural dimensions, finding…
Kiki Ayuandani, Magister Accounting, Program +1
This study examines how board gender diversity and education affect ESG performance in Indonesian firms, finding a positive effect of gender diversity but no significant effect of education.
Farid Dwiputra, Muchlis Muchlis, Batara Maju Simatupang +1
This study compares sustainability disclosure quality of Indonesian and international banks via content analysis of GRI-based reports. Indonesian banks emphasize quantity and economic aspects with low external assurance, while international…
Friska Amanda Fitri Auliya, Masiyah Kholmi, Driana Leniwati
This study examines the impact of financial reporting quality and ESG disclosure on investment efficiency for non-financial firms listed on the Indonesia Stock Exchange from 2018 to 2023. Results show that financial reporting quality improv…
Satya Awang Kurniawan, E. Sukoharsono
This study assesses Bank BRI's sustainability reports (2021-2023) against Indonesia's SEOJK 16/2021 regulation. Compliance scores range from 80 to 88 out of 100, with room for ESG disclosure quality improvement. Provides a case study of ESG…
Faradilla Saulina Febriani, Z. Machmuddah
This study examines how ESG disclosure moderates the negative impact of financial distress on firm value using data from 85 Indonesian manufacturing companies. The results show that ESG disclosure mitigates the negative effect of financial …
Nurul Annur, Sutisna, Gema Ika Sari
This study examines the effect of ESG disclosure on equity valuation with profitability as a mediating variable in the Indonesian mining sector from 2020-2024. Panel regression shows that governance disclosure positively affects equity valu…
Ani Silvia, Siti Nur Hadiyati
This study examines the influence of corporate governance on ESG disclosure levels in Indonesian banks. Independent board of commissioners, board size, independent audit committee, and institutional ownership have significant positive effec…
Khartic Rao Manokaran, S. Ramakrishnan, Choi Sang Long +1
This systematic literature review of 26 peer-reviewed studies (2020–2025) critically examines ESG integration in Malaysian higher education across five thematic domains: policy and institutional commitment, curriculum, campus operations, st…
Muhammad Ibrahim Herawan, M. Cahyandito, A. Raksanagara
This study examines the impact of ESG disclosure on firm value in Indonesian mining companies using data from 20 firms between 2018-2022. The results show a significant positive effect, highlighting the importance of sustainability reportin…
Dewi Djumiyati, Agus Munandar
This study examines CSR program disclosures in sustainability reports of Indonesian banks in the KBMI 4 category. Analysis shows significant progress during 2022-2024 with high compliance with POJK 51/2017 and AA1000 accountability principl…
M. Hossain, Md. Jobaer Rahman Rashed, Annatul Islam Hredoy +1
This study investigates the impact of board independence, audit committee effectiveness, and internal control strength on sustainability reporting accuracy in Bangladesh. Using survey data from 170 governance professionals, regression analy…
Ajibade Ayodeji T, Kwarbai Jerry O., Durowoju Abdulrauf O.
This study examines the effect of sustainability reporting (environmental, social, governance) on customer value creation (revenue growth) using panel data from seven Nigerian construction firms (2010-2023). While individual ESG dimensions …
R. Ayoola, A. Aikomo
This study analyzes 76 Nigerian listed non-financial firms from 2010-2024, finding that environmental and governance disclosures have no significant impact on financial performance (ROCE, profit margin), while social disclosure negatively a…
Roykhana Firdaus, A. Nawangsari
This study evaluates ESG disclosure levels among six pharmaceutical firms listed on the Indonesia Stock Exchange from 2020-2024. Using content analysis, it finds an average disclosure rate of 76%, with governance being the most reported dim…
V. Antoshchenkova, M. Deineha, Т. Hlyаn
This paper provides a broad overview of ESG principles integration into business models and their role in sustainable development. It highlights growing investor interest and environmental practices but lacks novel empirical evidence or spe…
S. Qaderi, Sitraselvi Chandren
This study examines how ownership concentration (OWNC) affects SDG disclosure in Malaysian listed firms and whether board independence (BIND) moderates this relationship. Using 572 firm-year observations from 2017-2023, the findings reveal …
Magdalena Stoian (Ciobanu), A. Stancu, Umit Alniacik +4
This study uses the P-ESG scale to examine consumer perceptions of ESG communication in the Romanian oil and gas retail sector. A quantitative survey of 400 respondents shows strong associations between ESG factors and consumer perceptions …
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