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 17181–17200 of 19886 papers
Mohamad Djasuli, Anita Nuris Lestari, Fatimatus Zahra Ayu +2
This study analyzes the effect of green accounting and ESG disclosure on financial performance and firm value in Indonesian banks from 2022-2024. Green accounting has a positive but insignificant effect on ROA, while ESG disclosure shows a …
Dwiyani Alie, Melinda Lim, Ang Swat Lin Lindawati
This study examines how ESG disclosure, greenwashing skepticism, and sustainability assurance influence green investment decisions among Indonesian Gen Z, with trust as a mediator. Results show ESG disclosure and sustainability assurance po…
Azka Amany, Indra Siswanti
This study analyzes the influence of green finance, gender diversity, and capital adequacy on ESG disclosure, with financial performance (ROA) as a mediator, in Indonesian KBMI 3 and 4 banks (2021-2024). Using panel data, it finds no direct…
Dr. Swapna Kurian
This study examines the impact of ESG disclosure quality on stock price informativeness for S&P 500 firms from 2012-2023. Using Bloomberg scores and price non-synchronicity, panel regressions show a positive association, with governance dis…
Israel S. Akinadewo, Jeremiah O. Akinadewo, Elijah O. Akinadewo
This study examines the impact of ESG reporting on earnings quality in 49 African listed manufacturing firms from 2012-2023, using profitability (ROA, ROE) as moderators. Results show mixed effects across earnings quality proxies: environme…
Swarup Panda
This systematic review examines literature on AI-driven governance, ESG reporting, responsible AI, and corporate sustainability performance. It finds that well-coordinated AI governance systems enhance ESG performance and disclosure quality…
Yahaya, Onipe Adabenege
This study examines the impact of ESG disclosure quality on the cost of capital for 152 Nigerian listed firms from 2015 to 2024. Using panel regression, it finds that higher ESG disclosure quality significantly reduces the weighted average …
Kartika Noviana Purwiyono, Wiwik Supratiwi
Using panel data from 109 Indonesian manufacturing firms (2017–2023), this study finds that stronger financial performance (ROA) reduces greenwashing (the gap between ESG disclosure and performance). However, high institutional ownership we…
Yusuf Mohammed Muktar, Mohammed Musa Naburgi, Musa Umar Doshiro
This study analyzes the moderating effect of board diversity (gender, expertise, tenure) on the relationship between ESG disclosure quality and firm value for 13 listed industrial goods companies in Nigeria. High-quality ESG disclosure posi…
Yunus Bölükbaşı
This study analyzes ESG integration in Turkey's insurance sector using qualitative content analysis of sustainability reports (2021-2023) from three major firms. It finds growing institutional maturity in ESG practices, with governance impr…
null Aldino Rafael Yusup, null Nera Marinda Machdar
This study examines how audit quality, energy transition, and audit committee affect firm size, with ESG disclosure as a moderator, in Indonesian manufacturing firms (2020–2024). Findings show positive direct effects and a strengthening mod…
null Vic Aryan Ramadika, null Insyirah Putikadea
This study analyzes the effect of ESG disclosure on financial performance (ROA) for coal mining and oil & gas companies listed on the Indonesia Stock Exchange (2021-2023). Environmental and governance disclosures show no significant effect,…
R. Georgious, E. Salvadori, L.A. Díaz-Secades
This paper proposes a unified methodology for modeling thermoelectric generators (TEGs) for maritime decarbonization. The methodology optimizes the conversion of waste heat into electricity, reducing CO2 emissions. It provides a framework t…
ABDULRAZAK MOHAMMED ALIYU, AHMAD BUKOLA UTHMAN, PhD, KEHINDE LAWAL
This study examines the effect of board attributes on ESG disclosure in 45 listed service firms in Nigeria. It finds that board size and composition have negative significant effects, CSR committee has a positive significant effect, while g…
Syarifuddin Syarifuddin, Lim Ying Zhee, Uruqul Nadhif Dzakiy +2
This study descriptively analyzes ESG and sustainability reports from Indonesian companies over five years, revealing sectoral and regional variations in disclosure. It underscores the need for standardized reporting frameworks to enhance c…
Sulaiman Sulaiman, Riana Mayasari, Indra Satriawan +4
This study examines the impact of ESG disclosure on financial performance (ROA, PBV, ROE) of Indonesian banks from 2021–2022. Using Pearson correlation and regression, it finds that ESG disclosure significantly and positively affects ROE, b…
Ela Safitri, Grace T Pontoh, Gagaring Pagalung
This systematic literature review of 40 Scopus-indexed articles (2014-2025) examines the effectiveness of Sustainability Reports (SR) in supporting ESG disclosure. Findings show SR reduces information asymmetry, but greenwashing and selecti…
A Sudheendra, Dr. Abhijit Chakraborty, Sahana C +1
This study analyzes ESG disclosure and financial performance among ten manufacturing companies in Bangalore from 2021-2025. It finds a moderate-to-strong positive correlation (0.534) between ESG scores and ROE, with high-ESG firms averaging…
Ikeogwu, Sunny Nwachonimuya, Ph.D, Nwajei, Felix Liberty, PhD
This study examines the effectiveness of ESG assurance in curbing greenwashing among Nigerian oil and gas companies. It finds that environmental reporting without proper verification may enable misleading claims, while high-quality assuranc…
Kun Luo, Bo Qin, Daifei (Troy) Yao
This study examines how regional face culture influences ESG decoupling—the gap between ESG disclosure and performance—using 14,981 firm-year observations from Chinese listed firms. It finds that firms in stronger face-culture regions exhib…
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