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 19301–19320 of 20256 papers
Rajeswari Bhandari, Ankita Gaikwad, Pushpa Prajapati, Malvika Nambiar, Shikha Mourya
This study compares ESG integration among Indian banks in Mumbai (SBI, HDFC, ICICI). Private banks show higher disclosure transparency, while public banks excel in social outreach. Regulatory pressure from SEBI and RBI accelerates sustainab…
Asaad Mubarak Hussien Musa, Rayan Alqubaysi, Hassan Ali Alqahtani
This study examines the impact of board characteristics (size, gender diversity, independence, expertise, compensation) on ESG disclosure for 78 Saudi-listed firms from 2021-2023. Regression results show that board background/skills, female…
Gianluca Moretti, Simone Terzani, Gennaro De Novellis
This study is the first to simultaneously examine the influence of firm and state political ideology on ESG disclosure. Using panel regression on US firms from 2013-2020, it finds that liberal ideology is associated with higher ESG disclosu…
Erlina Ismawati, Santi Novita
This study examines the moderating role of audit committees in the relationship between sustainability reporting and tax avoidance among Indonesian multinationals from 2019-2023. Panel data analysis reveals that higher sustainability disclo…
Martin Otundo Richard
Kenya invests ~KES 47 billion annually in climate adaptation but lacks a coherent M&E system. This paper proposes the National Climate Change Adaptation M&E Framework (NCCAMEF) with 78 indicators (KAIS), a data platform (KCADP), and a 5-7% …
Dadan Ramdhan
This study qualitatively analyzes the impact of ESG disclosure on sustainable investment in Indonesia's capital market. While regulatory frameworks by OJK and IDX provide a foundation, compliance-oriented disclosure, fragmentation, and gree…
Olimova Nodira Khamrakulovna
This study systematically examines strategies to enhance the efficiency of renewable and alternative energy utilization in a specific country. It analyzes technological, economic, and institutional barriers, integrates international best pr…
null Nabila Delviana Putri, null Retno Yuni Nur Susilowati
This study examines the impact of board size, board independence, institutional ownership, audit committee size, and cross-listing on ESG disclosure quality for energy and basic materials firms listed on the Indonesia Stock Exchange (2019-2…
Edoardo Paolo Campanile
This paper analyzes the complex interplay of systemic constraints, geopolitical ambitions, and sustainability goals in Türkiye's energy sector. Facing limited domestic resources and external dependence, Türkiye pursues renewable energy inve…
Obeidat, Muhammad, Alharbi, Khalid
This study proposes a conceptual model for ESG auditing integrating AI and blockchain. The five-layer model includes IoT data acquisition, blockchain validation, AI risk analysis, mapping to global standards (GRI, SASB, IFRS S1/S2, ISAE 300…
null Ronald Desta Padang, null Retno Indah Hernawati
This study analyzes the influence of foreign ownership, ROA, and firm size on ESG disclosure among energy sector companies listed on the Indonesia Stock Exchange from 2022 to 2024. Multiple linear regression reveals that foreign ownership a…
Qin Shuheng
This study evaluates ESG disclosure practices among new energy enterprises in the digital economy context. Using survey data and statistical analysis, it finds that digital tools like cloud computing and AI significantly improve disclosure …
Alfasal Sabila, Dini Ayu Pramitasari
This study examines the integration of ESG disclosure into internal audit processes and its impact on audit risk, based on a survey of 150 internal auditors in Indonesia. Using SEM, it finds that ESG integration significantly reduces audit …
Muthia Harnida, Sri Bulkia, Netty Nurhayati +2
This study examines the impact of carbon emission disclosure on firm value, with sustainability performance (ESG score) as a mediator, focusing on Indonesian palm oil and mining companies. Using panel data regression on 105 observations fro…
La Soa Nguyen, Phuong Anh Tran Thi, Phuong Anh, Nguyen Thi +2
This study examines the impact of real earnings management (REM) on financial performance (ROA and Tobin's Q) and the mediating role of ESG disclosure, using 192 Hanoi-listed firms (2019-2023). REM negatively affects performance, and ESG di…
Yihang Luo
This study examines the relationship between ESG disclosures and financial performance of publicly listed companies in China. Using ROA, ROE, and Tobin's Q, it finds that firms with stronger environmental and social disclosures tend to have…
Jongwon Choi, Suk Hyun, Ju Hyoung Park
This study examines the impact of CEO turnover on ESG disclosure using data from KOSPI-listed firms in South Korea (2013-2020). It develops a detailed typology of CEO transitions (internal vs. external, owner-manager vs. professional, volun…
Giedrė Lapinskienė, Irena Danilevičienė, Genė Achranovič +1
This study examines how Lithuanian financial institutions implement sustainability standards and face challenges. Through expert interviews, it explores the use of frameworks like CDP, GRI, SASB, and EU's ESRS, along with digital tools and …
Stavros Garefalakis, Maria Katsougri, Erasmia Angelaki +2
This study compares ESG integration in Greece's four systemic banks (2019–2023) using GRI indicators and the ATHEX ESG Index. Eurobank and Alpha Bank show more advanced governance and environmental practices, while social reporting remains …
Hastin Riska Dewi, Muhyarsyah Muhyarsyah
This study examines the effects of ESG disclosure (environmental, social, governance) and capital structure on firm value for firms in Indonesia's IDX ESG Leaders index from 2020 to 2023, with profitability as a moderator. Results show envi…
Browse by Topic