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 1293 papers
H. Tatsad
This paper proposes a BRSR-based assessment framework integrating Occupational Health and Safety (OHS) into ESG social performance for manufacturing industries. It defines five dimensions (Governance, Risk Management, Employee Well-being, S…
Rasha Fallatah
This study examines how corporate governance quality (board independence, gender diversity, audit committee activity) influences ESG disclosure levels in Saudi listed firms using panel data from 2019-2024. It expects positive associations, …
Yudan Hartawan, Acep Komara, Mada Purwanto W. N
This study analyzes the influence of accounting information system utilization and social performance on sustainability disclosure quality, using data from companies listed on the IDX KEHATI ESG Quality 45 index over 2021-2024. Quantitative…
Yana Oliinyk, D. Saienko
This paper examines the role of sustainability reporting for state-owned enterprises in the security and defense sector. It analyzes international frameworks (GRI, ISSB, CSRD, ESRS) and argues that such reporting enhances transparency, econ…
Кonstantin Lagunov, Andriy Shvaher
This conceptual paper argues that sustainability reporting provides a comprehensive information base for assessing economic security risks of business entities. It demonstrates how disclosures based on ESRS can serve as analytical tools for…
Evana Pasaribu, Ressa Uli Patrissia
A case study of PT ABC Tbk, a large Indonesian coal mining company, using SWOT analysis integrated with GRI material topics to assess its 2024 sustainability report. The company's ESG performance is average (internal score 2.16, external 2.…
S. Komalasari, Khalilul Rahman, Andesta Brilian Nelson
This study examines the relationship between sustainability disclosure (measured by GRI indicators) and corporate performance of Indonesian state-owned enterprises (SOEs) from 2018 to 2022. Using regression analysis on 61 non-bank SOEs, it …
Muhammad Iif Fahruddin, Bustanul Ulum, Anisaul Hasanah
This study examines the effect of profitability and liquidity on sustainability disclosure and the moderating role of market ratio, using a sample of 50 manufacturing firms listed on the Indonesia Stock Exchange. Results show that profitabi…
Antonio Savi, Luan Santos, Sofia Helena Zanella Carra +1
This paper adapts an ESG evaluation model to the steel industry, incorporating supply chain performance. Using data from a Brazilian steel company and its suppliers, it finds that 61% of the consolidated ESG score is driven by supply chain …
Belouadah F.
This study examines the impact of audit committee characteristics (independence, expertise, size) on the quality of ESG accounting disclosures using panel data from Saudi-listed firms. Findings suggest that certain characteristics enhance d…
Pertiwi M.I.
This study examines how firm-specific characteristics (size, profitability, leverage) influence ESG disclosure in Indonesian firms. It assesses disclosure levels and finds that certain characteristics are associated with higher disclosure q…
Anastasya A.
This study examines the relationship between ESG disclosure, capital structure, and stock performance, with audit committee effectiveness as a mediating variable. It provides empirical evidence on how corporate governance influences the fin…
Hicham Ayad, Alanoud Al‐Maadid, Mohamed Sami Ben Ali
This study examines the impact of climate change, natural resource rents, world sentiment, and political stability on ESG and EESG performance across 14 MENA countries from 2000-2022. Using MMQR and robust checks, it finds that temperature …
Freeda V. Simon, Praphul H. Sarma, Sakthi Bharathi S
This study examines how ESG disclosure quality affects profitability of 30 Indian commercial banks from 2021-2026 using panel data and SEM. It finds that high-quality ESG disclosure positively impacts ROA and ROE, with investor confidence a…
Hakam D.F.
This paper explores the role of sustainability in financing for small and medium-sized enterprises (SMEs). It analyzes the challenges SMEs face in accessing green finance and proposes frameworks to integrate sustainability criteria into len…
Bastidas C.R.
This study examines the current state of ESG disclosure in Latin American countries, analyzing corporate practices, regulatory environment, and implications for investors.
Yurii Yezhelyi
This paper examines the institutionalization of ESG approaches in the CSR management system of Ukrainian enterprises. Against the backdrop of war-related uncertainty and European integration, it proposes an applied mechanism to integrate ES…
Nouke Sysca Oroh
This paper maps the intellectual structure and thematic evolution of Corporate Social Performance (CSP) research in Indonesia using bibliometric analysis. It identifies six major themes including ESG, sustainability reporting, and governanc…
Zhenbo Zhang, Xinran Zheng, Xiaohua Meng
This paper analyzes how firms adopt ESG-washing strategies in response to external ESG rating divergence, and finds that normative institutional pressures moderate this relationship. It highlights the impact of rating inconsistency on corpo…
Zhaoxia Wu, Xinyu Zeng
This paper uses a quasi-natural experiment of China's green loan interest subsidy policy (GLIS) to examine its impact on corporate ESG greenwashing. Using a multi-period difference-in-differences model on Chinese listed firms from 2009-2022…
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