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 701–720 of 3083 papers
Huijuan Sun, Ziming Wang, Fengyuan Xi
This paper empirically examines how ESG disclosure affects stock price efficiency and interacts with firm market power. It suggests that substantive disclosure matters more than symbolic gestures, offering implications for market participan…
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…
Florentina Iulia Voicila, Elena Urquía Grande
This paper examines how the quality of ESG disclosure affects the accuracy of financial distress prediction. It suggests that higher disclosure quality enhances the usefulness of ESG information as a signal of financial risk. The findings o…
Arifah Nur Inayah, Christina Tri Setyorini
Using panel data from 174 firm-year observations of Indonesian FMCG companies (2019-2024), this study finds that sustainability report disclosure positively and significantly affects firm value (PBV), while assurance does not. It suggests e…
Silvina Dwike Setyawati, Harlina Meidiaswati, Cici Widowati
This study uses a systematic literature review and bibliometric analysis of 33 Scopus-indexed articles (2020-2025) to examine how green finance and ESG integration impact environmental performance and carbon neutrality. It finds that green …
Tianjiao Luo, Xinran Wang, Tieshuan Feng
This paper empirically examines the impact of Country-by-Country Reporting (CbCR) on corporate ESG performance. It suggests that anti-tax avoidance regulations enhance corporate transparency and accountability, potentially promoting ESG beh…
M.S. Rachana
This paper explores executives' perceptions of ESG reporting implementation in India. While specific findings are unavailable, it likely offers insights into practical challenges and opportunities in ESG reporting.
Saputera D.
This paper examines the role of ESG integration and trust in Islamic investment decisions. It explores the alignment between Islamic finance ethical principles and ESG criteria, analyzing how investor trust affects ESG adoption. Specific fi…
Ren S.
This empirical study examines the impact of ESG disclosure on financing costs for Chinese A-share listed companies. It finds that higher ESG transparency is associated with lower capital costs, suggesting that disclosure quality influences …
Fdez-Galiano I.M.
This paper empirically examines whether ESG disclosures mitigate investors' negative reactions to mining disasters, using Brazilian cases. It analyzes the relationship between post-disaster stock price reactions and the quality of ESG discl…
Lubis M.F.F.
This paper empirically examines the impact of ESG disclosure and competitive advantage on firm performance in Indonesia from 2015 to 2019, within the context of sustainable economic growth. It highlights the role of ESG reporting in emergin…
Mohammad W.M.W.
This paper empirically examines the impact of ESG disclosure on competitive advantage and firm performance among Malaysian firms. It explores the strategic value of ESG reporting and its link to financial outcomes, contributing to understan…
King T.
This paper analyzes the relationship between ESG disclosure and ESG performance in seeking-buyer companies. It examines how ESG disclosure affects firm value and acquisition likelihood, and investigates the gap between disclosure quality an…
Mung D.T.
This paper uses bibliometric analysis to map the research landscape on ESG commitments and net-zero transition, identifying trends and future research directions. It offers a useful overview for scholars and practitioners tracking the evolu…
Z. Sanusi, Nur Aima Shafie, A. Ghazali +2
This conceptual paper addresses symbolic ESG reporting and proposes five integration mechanisms (board ownership, materiality discipline, target architecture, internal economic linkage, verification) that determine whether disclosure become…
Marisa Dwi Irmawati, Utami Puji Lestari
This study analyzes GRI Standards compliance in sustainability reports of two Indonesian tourism companies (PANR, DYAN) listed on the IDX. Using content analysis and binary scoring for 2023-2024, overall disclosure levels were low ('Limited…
Mutmainah Mutmainah, Melinda Wijaya
This study empirically examines the impact of digital innovation, intangible assets, and sustainability reporting on firm value (Tobin's Q) for 23 Indonesian technology firms (2023-2025). Results show sustainability reporting significantly …
Dennis Kwesi Botwe, Vida Awatey, Freda Nunana Nukunu +3
This study empirically examines the impact of sustainability reporting (ESG disclosure) on the quality of fair value measurement among listed companies on the Ghana Stock Exchange. Using secondary data from annual, sustainability, and integ…
Elena Fleacă, Theodora Mihaela Doltu, Irina Kostadinova +9
A cross-country survey dataset on sustainability reporting practices, collected within the STAR project. It includes variables on environmental and social performance, governance, ESG reporting maturity and quality, stakeholder involvement,…
Iriana Auliyah Iriana, Jesicha Ardhyana Destriani, Mursalam Salim +2
This study examines the impact of sustainability report disclosure, firm size, and liquidity on firm value (PBR) for Indonesian mining firms. Using 70 firm-year observations from 2020-2024, regression analysis shows disclosure has a negativ…
Browse by Topic