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 581–600 of 2774 papers
Essien Amos Ukpe
This study analyzes the impact of ESG disclosure on Return on Equity (ROE) for five listed consumer goods firms in Nigeria (2015-2025) using GRI-based indices and panel regression. Environmental, social, and governance disclosures each posi…
Kiril Luchkov, Aleksey POTEBNYA
This study analyzes the relationship between digital ESG disclosure, verifiable environmental evidence, corporate responsibility, trust, and greenwashing risk in Bulgarian building construction. Integrating an Environmental Benchmarking Ind…
Muhammad Raihan Alfiansyah, Krisnhoe Rachmi Fitrijati
This study examines the role of ESG in improving earnings quality through a systematic literature review (SLR) using the PRISMA protocol. Analyzing 10 selected articles from 2021-2025, it finds that consistent ESG implementation curbs earni…
Iveta Ubrežiová, Lukáš Vartiak, Stefan Tkačik +1
This paper discusses the importance of CSR and ESG reporting as prerequisites for sustainable development. It examines the role of corporate social responsibility and ESG disclosure in a global context, emphasizing their contribution to sus…
A Devika, R Latha
This paper examines the role of ESG reporting automation in promoting sustainable finance and global competitiveness. Using secondary data from India's BRSR framework and CRISIL, it concludes that automation enhances transparency, complianc…
Dr. Bhuvnender Chaudhary, Dr. Prashant Kumar and Prof. Ningombam Jayanti
This edited volume comprehensively addresses sustainability in finance, business, and policy, covering green finance, ESG practices, climate finance, renewable energy investment, and sustainability reporting. It offers theoretical perspecti…
El Mahdy D.
This paper empirically examines how ESG disclosure affects the timeliness of earnings announcements and audit reports. It investigates the burden and benefits of ESG reporting on financial reporting processes, aiming to reveal trade-offs be…
I. Ponomarenko, Serhii Lubkovskyi
This paper analyzes ESG transformation of state-owned enterprises in Ukraine from a wartime security perspective. It proposes an ESGS framework adding Security as a fourth dimension, balancing disclosure with protection of critical infrastr…
Ivan D. Varukhin
This empirical study analyzes the impact of ESG factors on the investment potential of Russian mineral resource companies (Nornickel, ALROSA, Surgutneftegaz). It proposes a system of sectoral ESG metrics and assesses their relationship with…
Agus Fuadi, Sindik Widati, Amelia Anggareni
This study analyzes the impact of digital transformation and ESG disclosure on corporate tax avoidance, with audit committee as moderator, using panel data from Indonesian non-financial firms (2021-2025). Results show both digitalization an…
Nur Iqra Kamaruddin, Intihanah, Fitriaman
This study analyzes the effect of sustainability report disclosure on firm value (Tobin's Q) using panel data regression for 33 manufacturing firms listed on the Indonesia Stock Exchange from 2022 to 2024. The results show that sustainabili…
Maulina Diyah Permatasari, Vista Yulianti, Lutfia Dhiya Ulhaq
This study examines how audit quality, audit tenure, and ESG disclosure affect earnings quality, with firm risk as a moderator, using panel data from Indonesian non-financial firms (2021-2025). Findings show these factors reduce discretiona…
MF Christiningrum, Aloysius Harry Mukti, Evy Roslita +2
This study examines determinants of ESG disclosure in 108 Indonesian manufacturing firms, finding profitability negatively affects disclosure while institutional ownership and firm size positively influence it, with debt policy showing no m…
Rajesh Desai
Using a DID approach on 1,105 Indian listed firms, this study shows that mandatory ESG disclosure regulation curbs executive opportunism and improves financial reporting quality. Audit efficacy and media attention mediate this effect, and E…
Heng Lin
This review synthesizes empirical studies on ESG disclosure and corporate value, categorizing findings into positive, negative, and insignificant relationships. It identifies measurement and institutional differences as sources of conflicti…
Stefan Atanasov Raychev, Daniela Bobeva
This study examines ESG disclosure across environmental, social, and governance pillars for all commercial banks in Bulgaria. Using 27 indicators, it finds divergence and clustering in reporting, with associations to bank size and ECB super…
Z. Korzovatykh
This paper analyzes the transformation of corporate reporting under ESG strategy implementation, focusing on integrating double materiality into non-financial disclosure. It highlights problems such as inconsistent indicator calculation, po…
Nadya Mutiara Sari, B. Solikhah
Analyzes how ESG disclosure, financial distress, and related party transactions (RPT) affect tax aggressiveness, with institutional ownership as a moderator, using 841 Indonesian non-financial firms (2020-2024). Finds positive effects of al…
Wiji Astuti, Iin Rosini, Nofryanti
This study examines the impact of enterprise risk management (ERM) disclosure and institutional ownership on market value through ESG for 25 ASEAN energy firms from 2021 to 2024. Using panel data regression and Sobel test, it finds that ins…
Linda Ayu Wulandari, Hendro Paulus
This study examines how ESG disclosure and PROPER ratings affect corporate tax payments in Indonesian basic materials firms. ESG disclosure reduces tax payments, while PROPER ratings increase them. Profitability moderates these effects, rev…
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