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 20281–20300 of 36417 papers
Jaehyun Park
This study compares human coding, rule-based, and LLM semantic scoring architectures for ESG disclosure quality assessment using Korean listed firms' sustainability reports from 2020–2021. LLM-based scoring shows greater convergence with hu…
Magfirah Wahyu Ramadhani
This study examines the effect of ESG disclosure and environmental performance on tax avoidance for manufacturing firms listed on the Indonesia Stock Exchange from 2021-2024. Using multiple linear regression, it finds that ESG disclosure si…
Meny Hulisellan
This study examines the impact of ESG disclosure and digital financial transparency on firm value (Tobin's Q) for manufacturing firms listed on the Indonesia Stock Exchange. Using panel data regression, results show both ESG disclosure and …
Syamsul Bahri, Windu Mulyasari, Ina Indriana
This study examines the effects of Green Intellectual Capital Disclosure, ESG Disclosure, and Carbon Emission Disclosure on firm value for Indonesian energy firms (2020-2023). The results show that only Carbon Emission Disclosure positively…
Oskars Kalva, I. Steinberga
This study develops a system dynamics model integrating ESG indicators to dynamically assess corporate sustainability performance. Empirically tested on a fuel retail company's ten-year data, it reproduces trends in resource efficiency and …
E. Onoja
This study examines the impact of audit committee characteristics (size, diligence, independence, gender diversity) on sustainability disclosure among listed manufacturing firms in Nigeria, and the moderating role of firm size. Using panel …
K. 2Dr., Thoufeeq Ahmed
This study examines the link between ESG disclosures and performance in 11 fintech firms using OLS regression. Only social disclosure has a marginally positive association; environmental and governance disclosures are insignificant. The fin…
Nathania Rachel Queen Rondonuwu, J. Sondakh, Anneke Wangkar
This study examines the effect of sustainability reporting quality and liquidity on audit report lag for Indonesian mining companies (2022-2024). Using panel data regression, it finds that sustainability reporting does not significantly aff…
Indira Priyadarshini Padhy Indira Priyadarshini Padhy, Pratik Prasad Mahapatra Pratik Prasad Mahapatra, Santosh Kumar Behera Santosh Kumar Behera +2
This paper provides an overview of India's Business Responsibility and Sustainability Reporting (BRSR) framework introduced by SEBI, replacing the earlier BRR. It aims to improve corporate transparency by integrating ESG performance into an…
Asif Baig
This study surveys 420 UK professionals and finds that digital accounting tools positively and significantly impact ESG reporting accuracy and corporate sustainability strategies. The regulatory environment moderates these relationships, su…
Mohammed W. A. Saleh, Marwan Mansour, Zaid Jaradat +1
This study examines how ESG performance reduces firm risk (leverage) and how AI disclosure strengthens this effect, using 2020-2024 panel data from 1,310 European firms. Robust regressions show AI disclosure acts as a complementary transpar…
Abdulkarim Ibn Shuaib, Ahmed Ado, O. James +1
This study examines the impact of managerial ownership diversity and ESG disclosure on firm value for 84 Nigerian main board firms from 2015-2024. Using GRI-based ESG scores and Tobin's Q, it finds that governance sustainability reporting h…
Nursyam Hamijaya, W. Handayani, Wan Sallha Yusoff
This study analyzes ESG disclosure of takaful companies in five OIC countries (Saudi Arabia, Malaysia, UAE, Indonesia, Pakistan) using the five objectives of maqashid shariah as an analytical framework. Content analysis of sustainability re…
Ahmed Almahuzi, Mahdi Alhamami
This study examines how digital transformation (DX) enhances ESG disclosure quality in Saudi listed companies, using PLS-SEM on survey data. Results show DX improves disclosure through advanced reporting systems, boosting investor confidenc…
Nadiyah Kharisma Ataya, Henryanto Wijaya
This study examines the impact of ESG disclosure (GRI-based) and intellectual capital (VAIC) on ROA for 22 Indonesian energy sector firms (2022-2024). Results show ESG disclosure has a negative insignificant effect, while intellectual capit…
Nayla Zahiya Syifa, Yusnaini Yusnaini
This systematic literature review examines how ESG rating divergence affects corporate transparency and disclosure. Differences in methodologies and data sources create information confusion, prompting firms to strengthen disclosure. Regula…
Yufei Li, Tianhao Chen, Wei Ke +1
This paper presents a reproducible benchmark for reusing sentence-level ESG labels from the SASB-Aligned ESG Sentences corpus. It evaluates label stability through supervised classifiers, GPT-4o, and Claude annotation, finding that coarser …
H. Jung, Shaopeng Che, Haein Lee
This study constructs ESG disclosure quality indicators using LLM-assisted content analysis of sustainability reports from S&P 500 Energy firms. It finds limited positive associations between individual indicators and S&P Global ESG Scores,…
Tasya Dwi, Farlian Putri, A. D. Syafei
This study uses system dynamics to model carbon policy effectiveness in Indonesia's electricity sector. Results show that medium-term 2030 targets are achievable, but the 2060 net-zero scenario still has residual emissions, requiring strong…
Danial Esmaeili Aliabadi, Sandra Gutjahr, Mohammad Sadr +2
This study integrates DACCS into a stochastic energy system model for Germany to compare it with BECCS for achieving net-zero emissions. Preliminary results show DACCS can be cost-optimal under conditions of excess renewable electricity, hi…
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