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 1801–1820 of 3244 papers
N. Ovsiuk, A. V. Ivanova
This paper examines sustainability accounting and reporting practices in Ukrainian business management, highlighting challenges in integrating non-financial reporting. Through case studies of two postal/delivery companies (Ukrposhta and Nov…
Bijin Philip, Lakshmi Shetty
This paper examines how the quality of ESG disclosure, particularly the absence of greenwashing, affects investment decisions of Millennial and Gen-Z investors. It suggests that disclosure credibility directly influences younger investors' …
Rinny Meidiyustiani, I. Lestari
This study examines the effect of ESG disclosure on financial performance of consumer non-cyclicals firms in Indonesia. Using PLS-SEM, it finds that ESG disclosure positively affects financial performance, while firm size positively affects…
Talitha Rahmi Ardiyanti, Bambang Sugeng, Nurika Restuningdiah
This study empirically analyzes the impact of ESG disclosure on corporate investment efficiency using data from Indonesian manufacturing companies. The findings show that ESG disclosure improves investment efficiency, clarifying the transmi…
Ita Lestari, Risa Nurdzanah
This study analyzes the effect of board of commissioners' tenure on firm value with sustainability reporting disclosure as mediator, using 26 Indonesian manufacturing companies from 2020-2024. Path analysis shows board tenure has no signifi…
Rijal Habibulloh
This study analyzes the impact of sustainability report disclosure on firm value and the mediating role of corporate reputation, using data from Indonesian ESG leader companies. The panel data path analysis reveals that neither overall nor …
A. A. Batkunde, Erik Piterson Radjawane
This interpretive study explores ESG reporting practices in the public sector through values, ethics, and accountability. Using qualitative analysis of literature, sustainability reports, and policy documents, it finds ESG reporting serves …
Mihaela Zlateska, Ana M. Lazarevska, Марјан Николовски +1
This paper examines IoT-enabled ESG environmental reporting under CSRD, aligning with ESRS environmental indicators and analyzing cost implications. It discusses the efficiency gains from IoT data collection versus implementation costs.
Yuqing Xiao, Antonio Somoza López
This study analyzes the EU's NFRD impact on ESG performance using 19,036 observations (2010-2022) and a time-varying difference-in-differences method. Findings: NFRD improves overall ESG but environmental impact is limited; ESG gains are sm…
Shodiyeva Malika Shermatovna, Abdullayev Xurshidjon Nazrullayevich
This study analyzes the impact of ESG disclosure quality on corporate financial performance under IFRS S1/S2, using panel data of 2,847 firm-years across 24 jurisdictions from 2018-2024. Fixed-effects regressions show significant positive a…
Min‐Jae Lee, Taewoo Roh, Byung Il Park
This paper examines how peer comparison among MNE subsidiaries drives decarbonization strategies and how headquarters control moderates the link between those strategies and sustainable international business (SIB). Using survey data from 1…
Liu M.
This paper analyzes public perceptions of environmental, social, and governance (ESG) using social media data from China, providing insights into Chinese public attitudes toward ESG.
Abdullah Hasan H.
This paper analyzes the impact of sustainability reporting on corporate innovation. It suggests that mandatory reporting and increased transparency may foster R&D and new product development.
Gazzola P.
This paper investigates the readiness of Italian companies for sustainable process integration and reporting. It analyzes the extent to which companies have integrated sustainability into their operations and reporting practices, providing …
Cho C.H.
This paper proposes context-based double materiality as a way to move beyond traditional ESG assessments, offering a framework to better evaluate corporate impacts and dependencies on sustainability, with implications for disclosure practic…
Isti'anah Rizqullah, Dede Hertina
This study examines the effects of ESG performance and earnings volatility on Sharia-compliant stock price volatility using Indonesian data (ISSI, 2021-2024). ESG performance significantly reduces stock price volatility, while earnings vola…
Mr Mahammad Thauseef P, Dr. Abbokar Siddiq
This study evaluates ESG integration in Indian commerce curricula using a 20-indicator binary framework based on GRI, SASB, and SEBI-BRSR. Analysis of 30 NIRF-ranked institutions shows strong emphasis on governance and ethics but minimal in…
Salma Dewi Ambarsari, Titiek Rachmawati
This study examines the effect of sustainability report disclosure, corporate governance, and financial performance on firm value for 65 mining companies listed on the Indonesia Stock Exchange from 2022-2024. Using a sample of 15 firms, qua…
T. Pishenina, Natalia Kozitska, Nataliia Druzhynska
This study systematizes methodological approaches for verifying non-financial ESG indicators in corporate reporting of industrial enterprises. Based on empirical data from 35 firms, it reveals that internal verification dominates (51.4%) an…
D. A. Artyomenko
This paper compares how ESG factors are embedded in national economic policy across Russia, the EU, and China. It analyzes legal requirements, disclosure rules, classification criteria, and financial incentives, finding that the EU has a hi…
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