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 181–200 of 3071 papers
Zanna Hamajalo
This study analyzes how sustainability reporting affects firm performance (ROA) in 10 listed Nigerian oil and gas firms over 2014–2023 using panel regression. Environmental, social, and governance disclosures show a weak positive relationsh…
Vivi Kirana Effendi, Iis Nurasiah, Risma Desiyani
This study examines how ESG disclosure and liquidity affect firm value among manufacturing firms listed on the Indonesia Stock Exchange (2020-2025) using a random effects model. ESG disclosure shows a positive, significant effect on firm va…
Allice Eduarda Paixão Costa, Raimundo Lima Filho, José Alberto Gonçalves De Moura +1
This study analyzes how the 2019 Brumadinho dam collapse reshaped socio-environmental disclosure and accounting recognition at Brazil's two largest mining firms. Before the disaster, sustainability narratives were largely symbolic and decou…
Michael Ofosu Antwi
A PRISMA 2020 systematic review of 2013–2025 literature shows board effectiveness, audit oversight, ERM, and internal controls drive more credible, decision-useful disclosure. Disclosure expectations have expanded from financial risks to ES…
Yuli Soesetio, Linda Shine Sekar Ningrum
This study distinguishes the financial effects of substantive environmental action (eco-innovation) from symbolic sustainability reporting (ESG disclosure) using 1,158 observations from 236 high environmental-risk firms (2018-2025). Eco-inn…
Saiful Anwar, Dian Agustia, Wiwiek Dianawati
Using 13,107 firm-year observations from 1,781 non-financial firms across Asia-Pacific, Europe, and MEA (2016–2023), this study examines how mandatory ESG disclosure and firm size jointly shape the ESG–cash holdings relationship. Under volu…
Nayla Zahiya Syifa, Yusnaini Yusnaini
A systematic literature review of 20 international papers (2022-2026) examines how ESG rating divergence affects corporate transparency and disclosure. Divergence stems from differing agency methodologies, indicators, weightings, and data s…
Shiyi Chen, Yuanyuan Wang
Using 40,310 Chinese A-share firm-year observations (2009-2023), this study links internal control quality and sustainability reporting breadth to cross-provider ESG rating disagreement. Higher internal control quality is associated with mo…
Abisetyo Arrozaq Wijaya, Trinandari Prasetya Nugrahanti
A systematic review of 22 articles (2021–2026) examining how ESG reporting affects financial statement transparency, information asymmetry, investor confidence, and risk mitigation. Firms with strong ESG disclosure tend to show higher finan…
Putrie Cynthia Ichwan, Amrie Firmansyah
A qualitative case study of Indonesia's state-owned palm oil firm PTPN IV PalmCo, analyzing circular economy and carbon reduction strategies under its ESG framework. It documents 11 biogas facilities, 873,395 tCO2e/yr sequestration, 191,107…
Wijaya Triwacananingrum, Rahmawati Rahmawati, Djuminah Djuminah +1
This study analyzes sustainability reports from 17 Indonesian cement companies (2017-2020) using GRI standards, combining word-count textual analysis (Loughran-McDonald) with bibliometric mapping. Semen Jawa showed the strongest overall and…
Weiqing Dai, Pengcheng Zhong
This study examines how disagreement among ESG rating agencies affects corporate bond default risk, and whether investor confidence mitigates resulting financial vulnerability. It links ESG rating fragmentation to credit risk and cost of ca…
Haizhou Tang, Zhiming Xie, Qiang Fu
An empirical study examining the internal firm-level factors that shape ESG ratings among Chinese listed power companies. It analyzes how attributes such as firm size, governance, and disclosure posture influence ratings, aiming to clarify …
Chao Wei, Yuzhao Zhang
An empirical study examining the relationship between ESG ratings and over-indebtedness among Chinese firms. It likely tests whether higher ESG scores correlate with lower leverage or financing costs, or whether over-indebted firms manipula…
Hongli Fan, Yuqi Wang, Zhi Zhuo +1
This study examines how corporate digitalization affects divergence in ESG ratings. It explores whether digital transformation improves disclosure quality and reduces rating dispersion. ESG rating divergence matters for investors and cost o…
Keelan McMahon, Orla McCullagh, Philip O'Regan
This paper critically examines how academia has uncritically adopted ESG ratings, thereby legitimising rating agencies' methodologies and reinforcing the authority of the ESG rating industry. It highlights the risk that unvalidated ESG scor…
Alves R.
An empirical study examining whether ESG ratings relate to stock returns across global markets. It questions whether ratings predict investment performance and whether regional differences exist, with implications for how ESG evaluation aff…
M.M Naburgi
Using 440 firm-year observations from 44 listed Nigerian financial services firms (2015–2024), this study applies random-effects panel regression to test how four sustainability disclosure dimensions affect firm value (Tobin's Q). Economic,…
Marco Casale, Alessandra Faraudello
A systematic review of 106 articles (2000–2025) on ESG and sustainability reporting in extractive industries, using bibliometric mapping, thematic analysis, and content coding. The field is expanding but fragmented: theory remains anchored …
Б. С. Батаева, М. А. Измайлова
This paper examines climate strategy implementation at five Russian mining and metals companies amid the shift to a green economy. Metals firms outperform mining firms on climate and environmental strategy, showing lower environmental toxic…
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