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 1501–1520 of 3233 papers
Julie Bernard, Kim Ceulemans, Olivier Boiral +1
This study analyzes stakeholder engagement disclosures in sustainability reports from 50 mining and energy companies between 2015 and 2022. It finds that engagement remains predominantly indirect, uneven, and limited for marginalized groups…
Hanna Nelin Solossa, Maria Carolla Jenniver Ati, Junitha Djalil +1
This study analyzes the impact of ESG disclosure, profitability, and capital structure on firm value via financial performance, with institutional ownership as moderator. Using data from 18 Indonesian banks (2021-2024), it finds ESG disclos…
Hannan Vilchis Zubizarreta, Delfor Tito Aquino
This systematic literature review synthesizes research from 2020-2025 on ESG ratings, focusing on methodologies, divergences, impact on firm outcomes, standardization, and global financial implications. Key findings include growing concerns…
Fahad Mohammed Alotaibi, Bassam A. Ibrahim, Ahmed A. Elamer
This study examines the relationship between ESG disclosure and the weighted average cost of capital (WACC) for Saudi listed firms, and whether Vision 2030 conditions this link. Using panel data from 2011-2022, it finds a robust negative as…
Darfin Go Arianto, Sofie
This study examines the effect of ESG disclosure and firm size on firm value (Tobin's Q) for 91 Indonesian energy sector companies from 2021-2024. Using panel data regression, it finds that ESG has a negative significant effect on firm valu…
Fam Nader Ekladious, Eman Mohamed Saad Eldeen
This study empirically investigates the relationship between ESG disclosure and firm value among Egyptian listed companies. Using data from corporate reports, the research examines how transparency in environmental, social, and governance m…
Benjawan Supapattarapohn
This paper empirically analyzes the impact of ESG disclosure on financial performance and cost of goods sold for Thai listed companies. Findings suggest that enhanced ESG disclosure may contribute to improved financial health, underscoring …
Paolo Saona, Laura Muro
This study examines the relationship between gender diversity in senior positions and ESG initiatives on financial performance among EU firms. It finds a positive impact on market-based measures, especially in firms with above-average femal…
Sri Saraswati, Darma Irawanti Marbun
This study analyzes the impact of ESG disclosure scores and board gender diversity on firm value (Tobin's Q) using a balanced panel of 209 Asian industrial firms from 2021-2024. Fixed-effects regression reveals that ESG disclosure scores ha…
Sajead Mowafaq Alshdaifat, Noor Hidayah Ab Aziz, Inès Kateb +2
This study examines how family ownership moderates the relationship between CEO overconfidence and ESG disclosure using a panel of 319 GCC firms (2014-2023). Results show CEO overconfidence positively relates to ESG disclosure, but this eff…
Xiaotian Wang
This paper examines how mandatory ESG disclosure expands directors' duty of care and how courts define its limits, through comparative case analysis of UK and EU litigation. It finds courts increasingly ruling on whether ESG failures breach…
Dwi Kartika, Reni Widyastuti, Febriati Febriati
This study examines how capital structure, free cash flow, and firm size affect firm value for Indonesian industrial firms from 2020-2024, with ESG disclosure as a moderator. Findings show positive effects of capital structure and size, neg…
Kristina Rudžionienė, Greta Keliuotytė-Staniulėnienė, Rasa Kanapickienė +2
This paper examines the association between ESG disclosure and corporate financial performance across Western European and Central and Eastern European firms using Bloomberg ESG scores from 2013-2024. Results show a negative association wit…
Zhuo Li
This study develops a Pension Fund Disclosure Quality Index (PFDQI) to evaluate ESG disclosure quality of three major East Asian public pension funds (NCSSF, NPS, GPIF) from 2020 to 2025. Using content analysis and sigma-convergence analysi…
Dukyuen Han
This paper analyzes the convergence patterns of ESG disclosure among Asian banks. It finds that while disclosure formats converge, substantive content remains dispersed, and discusses implications for regulation and market pressure.
Rizki Risdianto, Susi Susilawati, Ridwan Saleh +2
This study examines the effects of ESG disclosure, intellectual capital, and environmental costs on firm value, and tests profitability as a moderating variable. Using panel data from 90 Indonesian listed firms (2021-2024), the regression a…
Ngan Bich Nguyen, Tung Duy Duong, Phuong Ha Thi Ngo +2
This study examines the impact of ESG disclosure on investor reaction using an event study of 61 Asian banks in Malaysia, Japan, Indonesia, India, Taiwan, and China. Results show mostly negative stock price reactions, except Taiwan which ha…
Najma Kamilah Rizkianti, Lena Erdawati
This study examines the impact of ESG disclosure, liquidity, and profitability on firm value in Indonesian food and beverage manufacturing firms from 2020-2024. Using fixed effects regression on 145 firm-year observations, it finds that onl…
Radita Gefi Sulistyawati, Anna Sumaryati, Zaky Machmuddah +1
This study analyzes the impact of ESG disclosure on financial performance (Net Profit Margin) of 48 mining companies listed on the Indonesia Stock Exchange over 2022-2024, using Moderated Regression Analysis. Results show that environmental…
Radita Gefi Sulistyawati, Anna Sumaryati, Zaky Machmuddah +1
This study analyzes the impact of ESG disclosure on the financial performance (Net Profit Margin) of mining companies listed on the Indonesia Stock Exchange. The results show that environmental and social disclosures have a significant posi…
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