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 261–280 of 3071 papers
Sherryl Graciella Pangemanan, Joy E. Tulung, Sjendry Loindong
Using panel regression on 10 Indonesian listed banks (30 observations, 2023–2025), this study tests whether ESG disclosure affects firm value (Tobin's Q) and whether firm size moderates this relationship. ESG disclosure has a positive signi…
Xue Tanm, Yuchang Zeng, Huaide Liu +1
This study examines how Chinese multinational enterprises under U.S. trade sanctions strategically deploy ESG disclosure. It frames disclosure as a political-economic instrument shaped by geopolitical and market-access pressures rather than…
Rinaldi Anggoro Ekasaputra, Fitri Purwiyanto, Dian Kurniawati +1
Using panel data regression on 39 LQ45-listed Indonesian firms (2022-2024), this study tests whether ESG disclosure (GRI-based) and political connections affect firm value (Tobin's Q). Neither ESG disclosure nor political connections showed…
Wang M.
This paper examines how the (in)congruence between firms' ESG disclosure and actual ESG performance shapes open innovation outcomes. It suggests that firms whose disclosure aligns with performance are better positioned for collaborative co-…
Yamina Chouaibi, Wassim Ben Ali, Tijani Amara
Using panel data on 427 international firms from G20 countries (2018-2024), this study examines how intellectual capital components (human, structural, relational) affect sustainability reporting (SR) quality and how corporate governance mo…
Adama Fatty, Gugus Irianto, Eko Ganis Sukoharsono +1
A PRISMA-based bibliometric analysis of 1,890 Scopus documents (2000–2026) maps sustainable banking research using VOSviewer and Biblioshiny. It finds 17.69% compound annual growth driven by coercive and normative pressures, yet Sub-Saharan…
Grahana Mega Silfia, Nanu Hasanuh
This qualitative literature review examines how ESG disclosure affects investor trust in Indonesia's energy sector (2019–2024). It finds ESG disclosure improves transparency, reduces information asymmetry, strengthens legitimacy, and signal…
Siska Siska, Lintang Nur Agia, Evan Triputra
Using PVECM on 96 firm-year observations from 32 Indonesian energy firms (2021-2023), the study finds ESG disclosure significantly raises firm value in the long term, strengthened by firm size. Eco-efficiency and green innovation show negat…
Qingjun Zhang, Ke Du, Wenhao Cai
Using A-share listed firms (2009-2021) and a staggered DID design, this paper finds that short-selling significantly mitigates ESG rating divergence among third-party agencies. Short-selling reshapes firms' information environment via stron…
Parth Sharma, S.V.D. Nageswara Rao
An empirical study examining how boardroom diversity affects the quality of ESG disclosure among Indian firms. It explores whether ESG-skilled directors moderate the diversity–disclosure relationship, linking corporate governance to sustain…
Farooq O.
This paper examines the relationship between ESG disclosure and firm performance in an emerging market, focusing on the moderating role of financial centers. It suggests that firms located in financial centers may experience different effec…
(著者不明)
This study examines the effects of credit risk, profitability, and ESG performance on bond ratings, with company size as a moderator, using panel data from 14 Indonesian banks (2019-2024). Fixed effects and moderated regression analysis sho…
Rhyzka Dinti Pratiwi, Amrie Firmansyah
This study examines the effect of ESG disclosure on firm value and the moderating role of institutional ownership in Indonesian listed banks (2022-2024). Using panel data regression, it finds no significant impact of ESG disclosure on firm …
Ioannis Kalialakis, C. Grose, Antonios Kostas +2
This study examines how board composition, leadership structure, gender representation, and committee architecture signal ESG risk governance in Greek listed firms in the ATHEX ESG Index (2021-2024). Using hand-collected data, it develops a…
(著者不明)
This paper analyzes fragmentation in Russia's retail financial market, hindering private investors from building portfolios combining investment and social attractiveness. Using 2025-2026 data, it notes growth in long-term savings, type-3 i…
Linh Thuy Vu, Phuong Thi Thanh Nguyen, T. Nguyen +1
This study examines the impact of ESG disclosure on firm profitability in Vietnam, focusing on the mediating role of cost of debt. Using panel data and fixed-effects regressions, it finds that social and governance disclosures positively af…
Maulinda Safitri, T. I. R. Hakim, Rahmat Zuhdi +1
This study analyzes the impact of ESG disclosure on firm value and performance, considering the moderating effects of audit quality and audit committee, using panel data from 455 non-financial firms listed on the Indonesia Stock Exchange (2…
(著者不明)
This paper proposes a theoretical framework for integrating ESG principles into corporate marketing strategies, covering the full management cycle from environmental analysis to strategy adjustment. It argues that such integration enhances …
(著者不明)
This study examines the impact of ESG disclosure and enterprise risk management (ERM) on firm value (PBV) for 22 Indonesian energy companies (2021-2025). Both ESG disclosure and ERM positively affect firm value, and firm size moderates the …
Paola Paoloni, Antonietta Cosentino, Silvia Ievolella
This paper examines how European sustainability reporting intersects with assurance in the social pillar, focusing on Diversity and Inclusion (D&I) disclosure in Italian O-SII banks. Analyzing 2024 reports during the CSRD/NFRD transition, i…
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