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 3083 papers
Kefan Yu
This paper analyzes ESG disclosure in the luxury industry through a case study of Kering Group, set against the backdrop of the EU CSRD. Using legitimacy and stakeholder theory, the authors build a 48-indicator ESG disclosure scoring system…
Wallamkupar Dkhar, B. Lyngdoh, Paramjeet Kumar
This systematic review integrates consumer perception research with corporate net-zero practices, identifying environmental knowledge, awareness, and concern as key antecedents of favorable green marketing responses, while price sensitivity…
Bily Bily, Angga P. Kapriana, Syarif M. Helmi
This study examines the impact of ESG disclosure, institutional ownership, and firm size on firm value for 15 Indonesian mining companies (2021-2024) using multiple regression. ESG disclosure and institutional ownership are insignificant, w…
Kevindra Adityananda Galih Prakasa, Sudharto P. Hadi, Andi Wijayanto
This study systematically reviews 30 articles on ESG disclosure and corporate value, finding inconsistent effects across regions and industries. Weak effects are strengthened by moderators like competitive advantage and governance. It concl…
S. M. Zhang, G. Z. Wang
This study empirically analyzes the impact of ESG information disclosure on accounting conservatism using data from 1,028 Chinese listed companies. ESG disclosure quality is measured via third-party ratings and an entropy-weighted index, wh…
Karthik N. L., Archana AMBEKAR
This study examines the impact of sustainable finance and green investments on ESG performance, environmental sustainability, and economic growth using secondary data. It finds growth in sustainable investment assets and investor preference…
ESG役員報酬制度が会社のESG課題への取り組みに与える影響についての一考察
(著者不明)
This paper examines the impact of ESG executive compensation systems on corporate ESG initiatives. It discusses how such compensation can incentivize management behavior and improve ESG performance, offering insights for Japanese corporate …
Queendaline Chidimma Edene
This study examines the effect of environmental, social, governance, and economic sustainability disclosures on return on assets (ROA) for listed consumer goods firms in Nigeria, using panel data from 2015-2024. Only governance disclosure h…
Rizka Indri Arfianti
This conceptual paper critiques symbolic sustainability disclosure and proposes dignity-based ethical governance. Using Indonesian examples, it argues that disclosure should reflect genuine moral commitment, not just legitimacy-seeking, to …
Joshua Christian Samari
This study examines the relationship between sustainability disclosure (governance, social, environmental) and financial performance (ROA) of African brewery firms from 2012 to 2022. Robust regression reveals that governance disclosure sign…
Abdulrazak Mohammed
This study examines the effect of firm attributes (liquidity, asset tangibility, firm age) on sustainability disclosure among 70 listed non-financial companies in Nigeria using panel data from 2012-2023. Findings show liquidity and asset ta…
Eyre B.
This paper critically examines the over-reliance on metrics in sustainable finance, arguing for the importance of indicator literacy. It discusses the limitations of metrics and proposes more effective ways to use them.
Enrico Supino, Maurizio Marano
This study analyzes voluntary sustainability disclosures of 99 large Italian unlisted companies using a 94-item CSRD-aligned grid, finding that compliance burden is substantial and uneven. Governance, planning, and performance disclosures a…
Dwi Hertadi Labib Muttaqin, Najmudin Najmudin
This systematic review analyzes the impact of ESG campaigns and sustainability communication on stock price crash risk. Credible ESG disclosure reduces crash risk by enhancing transparency and monitoring, while ESG rating divergence and gre…
W. Setyawan, I. Indriyani, Firli Asmar
Using panel data from 20 Islamic banks in Southeast Asia and the GCC (2017-2023), this study finds that both corporate governance and sustainable finance positively and significantly affect sustainability reporting disclosure, with governan…
Dr. Ramandeep Kaur, Jishnu V R, Ashok Raut
This study examines the role of sustainable finance in bridging the gap between financial performance and environmental stewardship by integrating ESG factors into investment and strategic decisions. Based on a survey of 400 finance profess…
Ada Francis
Using panel data from 43 listed Nigerian manufacturing firms (2010-2024), this study finds that economic sustainability reporting positively and significantly affects firm value, and that board diversity strengthens this relationship. The i…
Ika Agustina, Elvira Sitna Hajar, Tetty Nur Intan Rifia +3
This study proposes a conceptual framework for sustainability accounting grounded in Islamic values of love and compassion (mawaddah and rahmah). It synthesizes classical Islamic sources with contemporary sustainability literature (GRI, ESG…
Ratiyah Ratiyah, Istiqomah Istiqomah, Lilis Siti Badriyah
This study examines how ESG disclosure and local economic exposure affect inclusive rural development in Indonesia. Using manually constructed ESG indicators from sustainability reports and PLS-SEM analysis, it finds that ESG disclosure pos…
Hussain Muhammad, Mohamed Aman
Using panel data from STOXX Europe 600 firms, this study finds a positive association between environmental performance and disclosure, strengthened by climate governance and weakened by ESG controversies. Credible disclosure requires stron…
Browse by Topic