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 141–160 of 2309 papers
Liu T.
This paper examines the relationship between real earnings management and ESG disclosure in emerging markets, focusing on the moderating role of managerial ownership from a social norm perspective. It investigates whether higher managerial …
Ricky Yunisar Setiawan, R. Ramadhani, Novitasari Eviyanti +1
Using 675 firm-year observations from non-financial companies on the Indonesia Stock Exchange (2017-2023), this study finds that ESG disclosure positively affects firm value, and board independence significantly amplifies this effect. It hi…
Sushmita Dhar, Mohd Imran
This study develops a quantitative ESG framework using India's BRSR disclosures to evaluate corporate environmental performance. It finds high PPP-adjusted emissions in cement, water stress in mining, and that 88% of firms omit Scope 3. The…
Raya Panjaitan, Gretty R. Lingga, Tri Melda Mei Liana +2
This study analyzes the impact of ESG disclosure and profitability on stock prices of five Indonesian state-owned banks using quarterly panel data from 2022 to 2024. Random-effects regression reveals that ESG disclosure scores are significa…
Muhammad Zaid, Tasleem Ahmad, M. Hussain
This review synthesizes 2020-2025 evidence on how environmental sustainability reporting interacts with OHSE performance in Saudi corporations. It finds that reporting coupled with verifiable measurement and governance can reinforce OHSE ca…
Aleksandra Sulik-Górecka, D. Iskra
This study analyzes how EU sustainability governance (CSRD, ESRS, EU Taxonomy) affects ESG reporting in Poland's energy sector using survey data from 43 entities. Applying non-parametric tests, logit models, PCA, and cluster analysis, it fi…
Mervi Pantti, Elis Karell
This chapter analyzes sustainability reports of five Big Tech companies (Alphabet/Google, Amazon, Meta, Apple, Microsoft) from a climate justice perspective, examining how they address responsibility for climate change. It finds that despit…
Olumide Samson Ola, Mohd Lizam
This systematic review synthesizes empirical evidence on ESG disclosure and REIT financial performance from 2016-2024. Analyzing 28 studies, it finds predominantly positive associations (~68%), with social and governance pillars most impact…
Yunhan Wan
This study critically evaluates GRI-based sustainability reports of multinational corporations, revealing imbalances in stakeholder participation (overemphasis on investors/regulators) and double materiality integration (environmental risks…
Santosh Mahapatra, Tobias Schoenherr, Jayanth Jayaram
This study assesses factors that contribute to firms' carbon footprint reduction efforts, examining how managerial, regulatory, and economic determinants shape corporate decarbonization actions. Provides empirical evidence for designing eff…
Lindsey Roche, Peter Holzapfel, Matthias Finkbeiner
This study extends the primary data share (PDS) indicator from product carbon footprinting to social LCA, proposing three data specificity indicators (PDS, site-specific, and company-specific). Applied to lithium production in Chile, the fo…
Lee H.Y.
This study examines the relationship between corporate tax burden and ESG tax disclosure in sustainability reports. Although the abstract is not available, the title suggests an analysis of how tax transparency in ESG reporting relates to t…
Aevoae G.M.
This paper examines how environmental, social, and governance (ESG) factors influence systemic risk in the financial system. It explores transmission channels and implications for financial stability, offering insights for regulators and di…
Nguyen Q.T.
This empirical study examines how ownership structure and board characteristics influence CSR disclosure levels among Vietnamese listed firms. It finds significant associations between governance factors and disclosure extent, contributing …
Siew R.Y.J.
This study empirically examines how ESG disclosures and institutional ownership influence market information asymmetry. Findings likely indicate that better ESG disclosure reduces information asymmetry, with institutional ownership potentia…
Anna Michalska-Szajer, Arkadiusz Kozłowski, Hanna Klimek +2
This paper examines the challenges Polish seaport authorities face in implementing ESG reporting within an international context, likely addressing data gaps, regulatory complexity, and capacity constraints. It contributes to understanding …
Emmanuel Kwaku Manu, Bismark Asante, Gabriel Eweje
Using panel data from 39 sub-Saharan African countries (2000–2023), this study examines how ESG drivers affect sustainability transition performance. Environmental pressures (carbon intensity, energy use) consistently hinder transitions, wh…
Wasiuzzaman S.
This study examines how national culture moderates the relationship between ESG disclosure and firm performance, offering implications for investors and regulators in cross-country settings.
Liu X.
This study empirically examines how spillover effects within business groups influence ESG rating disagreement. By clarifying how information sharing and reputation contagion among group firms affect analyst assessments, it offers implicati…
Garip O.
This paper examines how micro-level firm characteristics and macro-level institutional factors jointly shape ESG disclosure practices across emerging and developed markets. It provides comparative evidence on the determinants of disclosure …
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