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 3021–3040 of 3137 papers
Eldian Rinaldi
This qualitative study explores management perceptions of ESG reporting in non-financial companies. Findings show that ESG reporting is seen as strategic for legitimacy and sustainability, but barriers like data availability and complexity …
Menazel Fatehi, Srouji Suraiya Ibrahim, Wan Sallha Yusoff
This paper conceptually analyzes the influence of board compensation and gender diversity on ESG reporting quality for firms listed on the Amman Stock Exchange (ASE). Drawing on agency, stewardship, and resource dependence theories, it hypo…
Jaba Chakraborty, Razia Nagina, Mandakini Paruthi +2
This study analyzes the impact of ESG disclosures on firm value for Indian pharmaceutical companies from 2015 to 2025. Using panel data regression, it finds that aggregate ESG performance is insignificant, but the Social pillar positively a…
Yagana Baba, Bukar Waziri, Amina Idriss
This study examines the effect of institutional factors on corporate sustainability disclosure (CSD) in Nigerian healthcare companies over 10 years. Results show a strong positive correlation (+91%) and significant positive effect of instit…
(著者不明)
This study develops and validates a comprehensive mixed-methods instrument for measuring ESG disclosure among Malaysian public listed companies. It combines a quantitative ESG checklist with qualitative interviews to assess disclosure quali…
Jaime Teixeira, Amélia Carvalho, Cecília Carmo
This review analyzes 205 articles on the ESG-financial performance relationship, identifying a 'conditional chain': ESG creates value when backed by strong governance and high-quality reporting, but can serve as a mask for earnings manageme…
Agne Kazyte, Rosvaldas Krušna, Alfreda Šapkauskienė
This study examines the impact of ESG disclosure on credit risk (Altman Z-Score) using panel data of Euro Stoxx 50 firms from 2005-2024. Results show a significant lagged positive relationship, strongest at two years, with increased importa…
Taoufik Elkemali
This study investigates the impact of ESG disclosure on financial analysts' forecast accuracy in Saudi Arabia, focusing on the 2021 ESG guidelines introduced by Tadawul. Using panel data from 2017-2024, it finds that higher ESG disclosure r…
M. Olanisebe, Yagana Baba, Olayinka Olaitan Abidoye
This study examines the moderating effect of board gender diversity on the relationship between ESG disclosure and firm value for listed industrial goods firms in Nigeria. It finds that environmental and social disclosures positively influe…
Makhathini Lungani Rudolph, K. Aliamutu
This study examines how corporate governance and geographic location influence the ESG disclosure–firm performance link for Johannesburg Stock Exchange firms. Using fixed-effects panel regression, it finds that ESG disclosure negatively cor…
Dhirendra Kumar Jena
This study applies LDA and correspondence analysis to ESG reports, regulatory texts, and academic publications to evaluate ESG metrics' influence on corporate sustainability. Ten key themes emerge, including governance, compliance, and inve…
Dr. Vidhya.P, Deepa rekha.R, Dr. Sajitha.J
This study empirically analyzes the relationship between ESG strategy reporting and CSR performance among NSE-listed companies in India. Using data from 2019-2024, it examines the impact of ESG disclosures on financial indicators such as RO…
Shita Debby Fardeliah, J. Susyanti, M. Bastomi
This study examines the effect of ESG disclosure and ROA on stock returns in the LQ45 index (2020–2024). Using PLS-SEM, it finds that both ESG disclosure and ROA positively influence stock returns, with ROA being the dominant factor. Firm s…
A. Alabi, Mubaraq Sanni, Mustapha Abdulrasaq
This study examines the impact of sustainability disclosure on sustainable business growth using panel data from 94 listed companies in Nigeria (2016-2022). Robust regression techniques (PCSE, FGLS, quantile regression) show that environmen…
P. Thapa, Bipasha Chaudhary, S. Acharya +2
Analyzing 341 annual reports of NIFTY 50 companies in India, this study finds that firms with higher CSR performance tend to have more readable CSR disclosures. However, the mandatory BRSR framework negatively moderates this relationship. T…
M. Altin, Mawih Kareem Al Ani, Khaled Hussainey +1
This study analyzes the impact of sustainability expenditures on ESG performance using UK firm-level panel data from 2014-2023 (177 firms). It finds that environmental expenditure, environmental investments, and R&D positively affect ESG pe…
Suman Bidaralli, Bharagvi Pandurangi
This study examines opportunities and challenges for traditional audit firms entering ESG assurance, using a survey of 18 business clients and 10 chartered accountant firms in the Hubballi-Dharwad region of India. Findings show 83.3% of cli…
Lin Oktris, Afzal Izzaz Zahari, Suharmadi Suharmadi +2
Using panel data from 101 Indonesian firms (2020-2022), this study examines how environmental and social disclosure quality affects financial performance. Environmental disclosure significantly enhances ROA, while social disclosure shows no…
F. Johora, M. Hossain
This study examines the influence of sustainability accounting practices, sustainability auditing and assurance, and ESG disclosure quality on future reporting standards in Bangladesh. Based on a survey of 162 accounting professionals, it f…
Fadekemi Ajasa-Adeoye, I. Osamor, Omoregbee Godwin +3
This study investigates the effect of ESG disclosures on the Price Earnings (P/E) ratio of listed firms in Nigeria's oil and gas and industrial goods sectors from 2015 to 2024. Using panel regression, it finds that environmental, social, an…
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