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 121–140 of 2911 papers
Timothy N. Mkandawire, Matthias Nnadi
An empirical study examining how ESG disclosures affect corporate credit spreads and their term structures. It explores whether richer ESG disclosure is priced into bond markets, linking disclosure quality to financing costs and market valu…
Mujiono, Wahidahwati
Using PLS-SEM on Indonesian consumer non-cyclical firms (2017–2024), this study finds ESG disclosure does not significantly affect firm value, suggesting the Indonesian market has yet to price sustainability information. Intellectual capita…
Shelly Giovanni, Anisa Kusumawardani, Sari Rahmadhani
Using PLS-SEM on 88 Indonesian tech firms (2021-2024), this study examines how fraudulent financial reporting (FFR), financial performance, and sustainability disclosure affect firm value, with ESG as a mediator. Financial performance and E…
Maria Bursuc
A paper examining how the accounting profession must adapt to sustainability accounting and ESG reporting amid the green economy transition. Authored from Moldovan institutions, it likely addresses implications for accounting practice and e…
Ao Shu, Jing Shi, Jilong Chen +2
This paper examines ethical vulnerabilities in ESG reporting through the concept of 'moral mirage cascades,' analyzing structural weaknesses in disclosure processes. Without an available abstract, the full contribution is unclear, but it li…
Yevheniia Polishchuk, Yana Valko, I. Khovrak +2
This study integrates ESG characteristics into intrinsic DCF valuation for three listed Ukrainian agribusiness firms (2019-2024 data, 2025-2029 forecasts). ESG-adjusted enterprise values rise 15.7-25.0%, with discount-rate repricing explain…
Si-Qi Wang, Jun-Hwa Cheah, Christoph Wu +1
A two-layer systematic literature review of ESG information disclosure (ESG-ID) using the SPAR-4-SLR protocol. Bibliometric analysis of 1,507 articles and content analysis of 437 A*/A-ranked journal articles build an integrated framework li…
Nilesh Jagannath Ikare
Using a synthetic cross-sectional dataset of 240 Indian listed firms, this study examines how digital finance adoption relates to ESG and profitability. Digital finance is positively associated with ESG, and the E pillar mediates the positi…
M. Vokhidova
This study builds a three-layer Integrated ESG Assessment Model (IEAM) merging GRI, SASB and TCFD into one composite index, with weights from AHP expert survey and Shannon entropy. Using a hand-coded 2018–2025 panel of 120 non-financial lis…
Nur Tashkira Sahrir, Wiwin Aminah
Using panel data on 71 LQ45 firms (Indonesia, 2020-2024), this study tests how board size, tenure, independent commissioners, and audit committee affect ESG scores. A fixed-effects model shows the four factors are jointly significant, but o…
Aina Syifa, Arin Salsabila, Nuralia Shafira Khoirun Nisa +4
This study examines how corporate governance affects GRI-based sustainability report disclosure in 16 energy and mining firms listed on the Indonesia Stock Exchange (48 firm-year observations, 2022-2024). Governance variables jointly show a…
Oman Nurjaman, Apriwandi Apriwandi
A quantitative study of 50 Indonesian-listed mining firms (200 observations, 2021–2024) testing whether green accounting, sustainability reporting, and corporate governance (institutional ownership) affect firm value. Individually, only sus…
Chris Petra Agung, Wahdan Arum Inawati, Probowo Erawan Sastroredjo +2
Using PLS-SEM on Indonesian listed hotel firms (2021–2023), this study examines drivers and value effects of sustainability reporting. Audit committees positively drive disclosure while firm size does not; both disclosure and profitability …
Bonia Sundari, Ridarmelli Ridarmelli, Adib Minanurohman
Using panel data regression on 14 Indonesian-listed mining firms (56 firm-years, 2021–2024), this study tests how GRI 2021-based ESG disclosure, leverage, and dividend policy affect firm value (Tobin's Q). All three variables show positive …
RONGHUAN ZHANG, Saira Kharuddin, Ridzwana Mohd Said +1
An empirical study examining whether China's New Energy Demonstration City policy improves corporate ESG disclosure quality. It identifies a mechanism whereby the policy curbs greenwashing, thereby raising disclosure quality. It links local…
Yuriestyo Tjatur Widodo, Wahidahwati, Lilis Ardini
Using 85 firm-year observations from 17 Indonesian-listed mining firms (2018–2022), this study tests how ESG disclosure affects financial performance (ROA) and firm value (PBV) via regression and path analysis. Environmental, social, govern…
Fernetta Evania, Yenni Carolina
Using 83 firms across Indonesia, the Philippines, Thailand, and Vietnam (2020–2024), this study examines how board gender diversity moderates the effect of ESG scores on firm performance. Female board representation strengthens the ESG–firm…
Dal-Ri Murcia F.
A study on ESG disclosure practices among Brazilian listed companies. Without an abstract, specifics are unclear, but it likely examines disclosure patterns and gaps in an emerging market, offering a non-OECD perspective on the global conve…
Jing Gong, Feng-Ming Yang, Shuang Zhao
Using Chinese A-share panel data (2015–2023), this study shows ESG rating divergence aggravates corporate maturity mismatch between investment and financing. Mechanisms include tightened financial constraints, reduced information transparen…
Stefanus Dimas R. Saputro, Enrique Griffin Imanuel Marbun, Elfriana Nely Royana Situmorang
Using 1,168 firm-year observations from 146 non-financial firms in Indonesia, Malaysia, the Philippines, Thailand, and India (2017–2024), this study tests whether ESG scores affect ROE and Altman Z″-Score, with ESG controversies as a modera…
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