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 1–20 of 2103 papers
Nugraha R.A.
This study examines the implementation status and development efforts of ESG disclosure among Indonesian public listed companies. It analyzes the current state of digital sustainability reporting and explores the relationship between disclo…
Garyali N.
This paper examines how firms' information systems orientation affects ESG reporting quality under mandatory disclosure regimes. It argues that measurement capability is a prerequisite for disclosure, and analyzes whether robust information…
Surayya Jamal, Muhammad Faizan Malik, Ahmad Zeb
This study examines how managerial ability affects carbon performance and the mediating role of ESG practices, using panel data from 180 Pakistani firms (2016-2025). Fixed-effects, mediation, and System GMM analyses show that managerial abi…
Michelle Gracella, Yanti Yanti
This study examines the impact of ESG disclosure, leverage, and firm size on financial performance (ROA) using panel data from 91 Indonesian energy firms (2022-2024). ESG disclosure has a negative but insignificant effect, leverage a negati…
Maghfiratul Aini, Erna Chotidjah Suhatmi, Umi Hanifah
This study examines the impact of sustainability report disclosure and institutional ownership on firm value for Indonesian basic industry and chemical sector firms. Multiple regression analysis shows institutional ownership significantly a…
Berrahal A, Langar S
This paper examines the impact of the EU's CSRD and Green Taxonomy on sustainability reporting and strategic value creation in Tunisian enterprises. It analyzes the tension between compliance-oriented approaches and ESG-integrated value cre…
Dias A.
This paper examines how corporate governance structures influence the disclosure of social responsibility (CSR) information. It analyzes the relationship between governance indicators and the quality/quantity of disclosures, identifying fac…
Kareem AL Ani M.
This paper empirically examines the relationship between CSR disclosure and financial reporting quality in Gulf Cooperation Council (GCC) countries. It suggests that CSR disclosure may reduce information asymmetry and enhance the reliabilit…
Kengkathran S.
This paper empirically examines the impact of ESG disclosure on financial performance for top 100 companies in Malaysia and Australia. It analyzes the relationship between disclosure levels and firm value/profitability, considering regional…
Elmghaamez I.K.
This paper empirically analyzes how the relationship between ESG disclosure and financial performance in multinational enterprises is moderated by the composition of board standing committees (e.g., audit, compensation, nomination). It exam…
Hassan O.A.G.
This paper empirically analyzes the relationships among corporate economic performance, environmental disclosure, and GHG emissions, offering new insights into how disclosure relates to emission reductions and financial outcomes.
Alfistia Maradidya, Indah Kartika Sandhi
This study examines the effect of Governance-Based Sustainability Risk Integration (GBSRI) on firm value and the moderating role of ownership structure, using panel data from 15 Indonesian listed companies in high-risk industries (2020-2024…
Muhammad Usman Islam, Syed Zain Ul Abdin, Kalsoom Akhtar
This study examines how CFO equity ownership and education affect ESG performance, moderated by board effectiveness. Using panel data from 430 firms over 12 years, it finds that CFO ownership and education positively predict sustainability,…
Raymond Kwong
This paper examines the role of ESG scores in stock market resilience to geopolitical energy shocks. It analyzes how firms with high energy exposure are affected differently based on ESG scores, potentially showing ESG ratings as useful for…
Helmi Nasrullah Muhammad, Fanda D. P. Rundengan
This study examines the impact of environmental costs and sustainability report disclosure on financial performance (ROA) for 23 coal subsector companies listed on the Indonesia Stock Exchange from 2019 to 2024, using 115 firm-year observat…
Shivy Indah Novisari, Mega Devita Sari
This qualitative study uses Derridean deconstruction to analyze flood risk representation in sustainability reports of four Sumatran companies (forestry, mining, power, agriculture). It finds that environmental responsibility is framed thro…
Saygili E.
This paper empirically examines the relationship between ESG practices and financial performance of firms listed on Borsa Istanbul, providing evidence from an emerging market and offering implications for investors and companies.
Nicolò G.
This paper examines the relationship between non-financial disclosure and corporate governance in European firms, focusing on the impact of board gender diversity on disclosure quality and sustainability outcomes. It highlights diversity as…
Basri R.
This paper examines ESG disclosure practices of Islamic banks across Asian countries, comparing changes around the COVID-19 period. It analyzes the pandemic's impact on disclosure quality and quantity, highlighting challenges in integrating…
Al Hosani N.H.
This paper examines the impact of board gender diversity on financial performance of non-financial companies in the UAE, with ESG disclosure as a moderator. It suggests that the effect of diversity may vary with the quality of ESG disclosur…
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