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 541–560 of 3083 papers
S. Bhowmick, A. Mahindrakar
This study compares GRI and BRSR social disclosures in the Indian infrastructure industry, analyzing five companies' FY2024-25 reports via content analysis and a Social Coverage Index. Findings show consistent self-reflective disclosures (e…
Agung Dinarjito
This systematic review shows that sustainability report assurance has evolved from a symbolic practice to an institutionalized governance tool. Assurance enhances report quality and credibility, boosting stakeholder trust and accountability…
Zuwaibatul Aslamiyah, Nur Faizah
This review integrates ESG risks (climate change, worker welfare, corruption) with organizational resilience using stakeholder, dynamic capability, and legitimacy theories. It finds environmental risk affects operational stability and cost …
Nana Nawasiah, S. Ambarwati, Tri Astuti +2
This study develops a Shariah-based ESG index and analyzes its association with the performance of Indonesian Islamic banks. Using content analysis of annual and sustainability reports from 2021-2024, the authors find a negative correlation…
Mohammad Hatta Fahamsyah, Muhammad Najamuddin Dwi Miharja, Stevanus Willyam Adi Setiawan
This study analyzes the impact of ESG disclosure on financial performance (ROA, ROE) of Indonesian Islamic commercial banks from 2020-2025 using panel data regression. Environmental, social, and governance disclosures each positively affect…
Ni Komang Ari Krisnawati
This study analyzes the 2024 Sustainability Report of PT Minna Padi Investama Sekuritas Tbk, an Indonesian securities company, against POJK No. 51/POJK.03/2017 and GRI Standards 2021. The report structure complies with regulations, but disc…
Yuriko Uemura, Hidemichi Fujii
Using a global panel of 1,180 firms across 53 countries, this study finds that human capital disclosure is positively associated with cost of capital, but when coupled with strong management practices, it lowers cost of equity, especially w…
I. G. A. K. Pramadhi
This literature review examines the relationship between ESG reporting and corporate value. Findings are inconsistent, with ESG reporting tending to have no significant effect while ESG performance tends to have a positive effect. It also n…
Neeru Sidana, Rochna Arora
This study empirically analyzes the extent of sustainability reporting in the Indian real estate sector and its impact on financial performance. Using fixed-effects regression on 58 companies from the S&P BSE Realty Index over 2021-2024, it…
Widya Tusyurur, Acep Komara
This study analyzes the impact of ESG disclosure and leverage on firm value, with profitability as a moderator, using data from 17 energy companies listed on the Indonesia Stock Exchange (2020-2024). Multiple regression results show ESG dis…
Roshan S
This paper proposes an integrated model linking ESG rating disagreement to institutional investment decisions via greenwashing perception and trust, moderated by disclosure quality and assurance. Based on a survey of 450 investors, it addre…
Juvy LaValley
This systematic review examines how corporate governance mechanisms—board structures, regulatory mechanisms, and disclosure practices—influence ESG transparency and strategic integration of sustainability. Preregistration strengthens method…
Radosveta Krasteva-Hristova, Luminița Diaconu
This study evaluates ESG disclosures of 36 organizations in Bulgaria and Moldova using a Data Gap Matrix covering 15 indicators. It separates disclosure quality into availability, granularity, and auditability, finding auditability weakest.…
Al Amosh H.
This paper examines how board members' educational backgrounds (degrees, fields of study) influence corporate ESG performance. It sits at the intersection of corporate governance and ESG, analyzing whether board diversity and expertise cont…
Nollet J.
This paper examines the non-linear and disaggregated relationship between corporate social responsibility (CSR) and financial performance, suggesting that the link is not simply linear. It offers important implications for ESG investing and…
Alia M.A.
This paper examines the impact of audit committee effectiveness on CSR disclosure, focusing on the moderating role of audit quality. It suggests that high audit quality may strengthen the positive effect of audit committee effectiveness on …
Salsabila Khairunnisa, Memed Sueb, Agus Puji Priyono
This study analyzes the impact of ESG performance and carbon intensity on tax aggressiveness among 17 energy companies in Indonesia, Malaysia, Singapore, and Thailand (2020-2024). Panel data regression shows that ESG performance significant…
PhD Sérgio Teixeira
This study compares sustainability reports of companies adopting GRI standards versus those following only IFRS, analyzing 60 firms listed in New York, London, and Frankfurt. Results show GRI adopters have greater ESG disclosure coverage an…
OLALEKAN TESLIM HAMZAT, AYODEJI OLUMIDE OGUNTUNDE, Sunday Azeita Okoughenu
This study analyzes annual report data from 23 quoted deposit money banks in Nigeria (2016-2025) to examine the effects of organizational culture and board structure on corporate sustainability reporting. Multiple regression results show or…
Mathias Avendei
This study examines the impact of sustainability reporting on financial reporting quality, audit quality, and firm performance using panel data from Nigerian listed firms (2018-2024). Findings show that sustainability disclosure improves re…
Browse by Topic