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 601–620 of 2782 papers
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…
Nurul Hidayah, Tantina Haryati
This study analyzes 22 Indonesian energy companies listed on the IDX (2022-2024, 66 observations) using panel data regression to examine the impact of ESG disclosure and sustainability reporting on financial performance, and the moderating …
Dita Eka Pertiwi Sirait, Ainul Mardhiyah, Shintami Octavia
This study analyzes the effect of green finance disclosure on firm value using 27 Indonesian energy companies' sustainability reports (2022-2024). Using a random effects model, it finds environmental disclosure has a negative significant ef…
Jamian Purba, Dian Sulistyorini Wulandari, Salsabila Ameliani
This study examines whether audit committees and institutional ownership constrain earnings management in sustainability reporting, using panel data from Indonesian non-financial firms (2021-2025). Findings show that effective audit committ…
Alfelia Zahra Afni
This study analyzes the influence of audit committee, foreign ownership, and media coverage on sustainability report disclosure, and examines whether employee pressure moderates these relationships. Using panel data regression on 86 consume…
Yulaikah, Eko Suyono, Puji Lestari
This systematic literature review examines research on sustainability reporting, ESG transparency, and MSME performance. It finds that sustainability reporting enhances transparency and accountability, while ESG transparency improves MSME p…
Stevanus Adi Prasetya, Teguh Budi Raharjo, Fahmi Firmansyah
This study analyzes the effects of environmental cost, environmental performance, and media exposure on sustainability report disclosure, with good corporate governance (GCG) as a moderator, among basic materials firms on the Indonesia Stoc…
Elisabect, Tasha Nurmeilita, Eko Wiji Pamungkas +1
This study analyzes GRI-based sustainability report disclosure quality among 40 Indonesian banks in 2024. Average score is 64.72% (moderate), with environmental standards lowest (52.35%). State-owned banks outperform private ones, and bank …
Avindha Hamidah, Ayu Fury Puspita
This study examines the impact of tax planning, profitability, and liquidity on firm value, with ESG disclosure as a moderator, using 70 Indonesian mining firms (2020-2024). Results show tax planning and profitability have no effect, liquid…
Hafid Baharudin Abdullah, Ni Nyoman Alit Triani
This study examines the impact of ESG disclosure, leverage, profitability, and firm size on audit quality for 52 Indonesian industrial firms (2023-2024) using binary logistic regression. Firm size positively and significantly affects audit …
Eny Maryanti, Ayu Faizatul Machmuda
Using data from 50 Indonesian listed firms (2020-2024), this study examines the effects of ESG disclosure, competitive advantage, and cash holding on financial performance and firm value. Cash holding positively affects both; competitive ad…
Sanketkumar Babubhai Vachhani, Dineshkumar Ramjibhai Chavda
This paper examines how geopolitical risk influences ESG strategy and environmental disclosure in Indian pharmaceutical and chemical industries. It explores the impact of geopolitical uncertainty on corporate sustainability practices and re…
Zakiyatun Fajariyah, Najmudin Najmudin
This study analyzes the impact of ESG disclosure and carbon emission disclosure on investment decisions in Indonesia's energy and mining sectors. Using panel data from LQ45-listed companies (2021-2024) and multiple linear regression, it tes…
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