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 661–680 of 3083 papers
Stefanus Putra Pradana, Yuana Rizky Octaviani Mandagie
This study analyzes the effect of ESG-based sustainability reporting on firm value (PBV) for 25 Indonesian banks from 2021-2024 using panel data regression. Results show that GRI-aligned disclosure contributes to higher firm value, indicati…
Ahmad Bukhori Muslim, Benny Oktaviano, Immanuel Setiawan Silitonga
This study examines the effect of ESG disclosure on tax aggressiveness under regulatory pressure, using panel data from Indonesian listed companies (2021-2025). Findings show that ESG disclosure significantly reduces tax aggressiveness, and…
Amanda Pimentel Paes, Deivson Vinicius Barroso, Marli Auxiliadora da Silva
This dataset analyzes images in CSR reports of companies recognized by Brazil's ISE B3 and IDIVERSA B3 indices, examining ethnic-racial diversity representation. It contributes to visualizing social aspects in ESG reporting.
Jovita Nkechinyere Ezeji, Uzoamaka Maureen Ukoh, Dorothy Agboma Okafor
This study examines the effect of environmental sustainability reporting on Economic Value Added (EVA) for listed industrial goods firms in Nigeria, using panel data from 2012 to 2024. The findings show a positive and significant relationsh…
Salamatusysyahidah, Rusdianto
This study analyzes the impact of business strategy and financial performance on financial distress, focusing on the moderating role of ESG disclosure, in the consumer cyclicals sector on the Indonesia Stock Exchange. Liquidity negatively a…
Yuni Utami, Riffa'i Al hakim, Dewi Indriasih +1
This study analyzes 42 family SMEs in Indonesia to examine the impact of agency conflict and ESG disclosure on earnings volatility. ESG disclosure significantly reduces EBITDA volatility when director competency is considered, but a sustain…
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…
Pierluigi Martino, Silvia Ferramosca, Marco Allegrini
This study examines how ESG controversies affect firms' decisions to obtain external assurance for sustainability reports, using panel data from European listed firms. It finds that firms facing ESG controversies are less likely to adopt as…
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…
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