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 201–220 of 3071 papers
S. Rusmita, Fadillah Mansor, N. Ali +1
Using an unbalanced panel of 84 Sharia-listed non-financial Indonesian firms (2015–2024, 593 firm-years), this study tests whether immediate-protection (PL) and longer-horizon welfare (PLA) commitments affect ESG performance differently dur…
Aishwarya Rao L., Sathisha H. K.
An empirical study of ESG compliance in manufacturing, correlating ESG ratings (CRISIL and similar platforms) with firm value and operational efficiency using 2024 secondary data. It finds a positive association between higher ESG scores—es…
Triana Agustin
Using 85 firm-year observations from 17 Indonesian non-banking SOEs (2020–2024), this study tests ESG, governance, and firm attributes on earnings quality with earnings management as mediator via PLS-SEM. ESG and governance negatively affec…
Nurtasyani Yusni, Anugrah Syahrani, Andi Aprilia Rahayu +1
This literature review examines how humanistic values—human dignity, justice, empathy, and moral responsibility—can be integrated into ESG, CSR, GHRM, and sustainable finance frameworks. It argues that instrumental ESG implementation risks …
Kirandeep Kaur Bajwa
This conceptual paper positions UI/UX design as an underexplored governance layer for operationalizing ESG accountability. It proposes the ethics-by-design for ESG (EbD4ESG) framework to address ethical and regulatory risks from manipulativ…
Ali H. I. Aljadba, Abdallah A. S. Fayad, Khaled O. Alotaibi +1
Using a balanced panel of 11 industrial firms listed on the Palestine Exchange (2018–2024), this study examines how board gender diversity, nationality diversity, and non-executive director representation relate to ESG disclosure. Female, f…
Emrah Karapinar, Roberto Leonardo Rana, Leonardo Orsitto +2
This systematic review synthesises decarbonisation strategies across the olive oil supply chain—cultivation, milling/retail, and waste management—using PRISMA and 42 peer-reviewed studies. It develops a matrix linking these strategies to ES…
Jia Luo, Junping Xu, Xiaohui Li
Using a global panel of 1,320 listed firms (2010–2023), this study tests whether ESG disclosure's link to environmental performance is linear or subject to diminishing returns. Fixed-effects, CRE, quadratic, threshold, and spline models rev…
Zhelun Zhu, Jiacheng Liu, Ye Yuan
This provides replication materials for a study examining how ESG rating divergence shapes corporate financial reporting behaviour and the validity of the underlying evidence base. It enables reproducible testing of whether disagreement amo…
Garsaa A.
An empirical study examining the link between firm transparency/disclosure and employee-oriented corporate social performance (the 'S' in ESG) among European listed firms. It speaks to whether disclosure quality tracks social performance, b…
Handel Benedicto Mangero, David P. E Saerang, Peter M. Kapojos
Using 156 firm-year observations from 39 Indonesian consumer non-cyclical firms (2021–2024), this study tests how sustainability reporting (SRDI) and accounting conservatism (CONACC) affect earnings management (Modified Jones discretionary …
Ghaitsa Zahira Supriadi, Tri Utami
Using panel data on 131 non-cyclical consumer goods firms listed on the Indonesia Stock Exchange (2020-2024), this study examines how sustainability report disclosure, financial distress, and sales growth affect firm value. Sustainability r…
Mutiara Adinda Kurnia, Ifan Wicaksana Siregar
Using 11 Indonesian-listed mining firms (55 observations, 2020–2024), this study tests how sustainability disclosure and green accounting affect ROA. Sustainability disclosure is positively significant before controls but turns insignifican…
Daffa Eka Agfianto, Ratna Septiyanti
This study examines how ESG disclosure, profitability, and leverage affect firm value among 38 infrastructure and property/real estate firms listed on the Indonesia Stock Exchange (2021–2024, 152 firm-year observations). Using multiple line…
Endah Suci Indah Sari, Fanny Eka Putri, Dewi Ambar Manah +2
This study examines how ESG disclosure and intellectual capital affect firm value among Indonesian energy firms listed on the IDX (2023–2025) using panel data regression. ESG disclosure showed a positive but statistically insignificant effe…
Youngwoo Kim, Woosub Sim, 박상석 +1
This paper examines the place of occupational safety and health (OSH) within CSR/ESG and proposes directions for OSH reporting systems. Comparing ISO 26000 and GRI 403/404, it shows OSH reporting now covers management systems, risk control,…
Olga Ustyuzhantseva
Analyzing 2024 ESG reports from Russian extractive firms (Rosneft, Nornickel, ALROSA, Lukoil), this article shows how sustainability is framed as managerial expertise rather than public deliberation. The reports metricize risk, plot futures…
Singh A.
An empirical study examining whether CSR disclosure influences firms' financial performance in an emerging economy. It contributes evidence on the disclosure-performance link outside developed markets. Without an abstract, methods and resul…
(著者不明)
Using 16 non-financial LQ45 firms (2021–2025), this study tests whether ESG performance reduces financial distress via firm value. Panel regression and Sobel tests show ESG scores (Refinitiv) have no significant effect on distress (Ohlson O…
Kalgi, Dhanraj, Shende, Akshay
This study evaluates the ROI of ESG integration and net-zero transitions in mid-sized enterprises using a mixed-methods approach. It finds quantifiable operational efficiencies (energy, supply-chain, waste), improved access to green financi…
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