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 1161–1180 of 2804 papers
R. Busari
This study empirically examines the impact of voluntary ESG disclosure on share price performance for 76 listed non-financial firms in Nigeria (2013-2022). Environmental reporting positively affects stock returns, while governance reporting…
Yuejia Dai, Yuanhua Liu
Using data from Chinese A-share listed firms (2009-2024) and Huazheng ESG scores, this study employs a panel threshold Logit model to analyze nonlinear effects of ESG on ST risk and ESG rating migration. Findings show a single threshold eff…
Jialu Li
This study empirically examines the impact of ESG ratings on accounting information quality of listed companies, using internal control as a mediating variable. It finds that higher ESG ratings improve accounting information reliability, qu…
Wennanxiang Wang, Minna Yu, Luqing Shi +1
This study examines the impact of institutional investor network centrality on ESG rating divergence using Chinese firm data. Higher centrality mitigates divergence by improving disclosure willingness, standardizing disclosure, and reducing…
Ummi Nurun Nissa, N. D. Hendranastiti
This study empirically examines the effect of ESG disclosure on investment-financing maturity mismatch using a fixed effects panel regression on 76 listed non-financial firms from ASEAN-4 (Indonesia, Malaysia, Thailand, Philippines) from 20…
Mohd Faizuddin Muhammad Zuki, Muhammad Arif Fadilah Ishak, Hassan Muhammad Hafiz
This study evaluates how six Islamic banks in Malaysia operationalize green finance and sustainability through content analysis and a Green Banking and Sustainability Index (GBSI). Scores range from 40.3 to 66.7, indicating moderate but une…
Jan Marvin Apel, P. Velte
This systematic review of 70 archival studies examines how within-gender heterogeneity in board diversity (e.g., executive vs. non-executive roles) relates to ESG performance and reporting. It finds consistent positive effects from female n…
Diva Bestiaulia, Aang Munawar, Tri Marlina +1
This systematic literature review examines the relationship between sustainability accounting and investment decision-making from 1990 to 2025, identifying key themes, challenges such as standardization and regional imbalances, and proposin…
Larthia Gaspari, M. Guidi, Marco Giuliani
This study investigates how a municipally owned enterprise (MOE) in Italy uses SDG reporting to balance public and private expectations. Through a qualitative case study, it shows that reporting serves as a sensemaking and governance tool t…
E. Kasim, Daris Aviceena
This study investigates the effect of ESG disclosure on firm value (Tobin's Q) for 20 Indonesian energy firms from 2022-2024. Results show a positive and significant impact of ESG disclosure on firm value, with firm size moderating the rela…
Floriana Luisi, Olga Maria Stefania Cucaro
This paper conceptualizes ESG discourse as a discursive dynamic capability, deriving three observable manifestations (sensing, seizing, transforming). Analyzing 10,690 ESG-validated social media posts from 23 European utilities and technolo…
Seandy Ginanjar, Setiawan Sariyoga, Andi
This qualitative study examines how dynamic capabilities (sensing, seizing, reconfiguring) mediate the ESG performance-firm value link in emerging markets. It finds that superficial ESG engagement can temporarily boost valuation but erode d…
Dorottya Sebestyén, András Torma
This paper compares ESG regulatory frameworks across the EU, US, China, and India, focusing on the CSRD. It analyzes how regulatory design differences impact competitiveness, finding that the EU's advanced model enhances transparency but al…
H. Tatsad
This paper proposes a governance-driven framework integrating Occupational Health and Safety (OHS) into ESG for manufacturing industries, based on India's BRSR and OSHWC Code 2020. Drawing on Agency, Stewardship, and Stakeholder theories, a…
Muhammad Naiyiron Romdoni, Eni Wuryani
This study examines the effect of ESG disclosure on Enterprise Risk Management (ERM) quality in Indonesian energy companies, with firm size as a moderator. Results show that social disclosure positively affects ERM quality, while environmen…
V. Kozhina, S. Ryabichenko, Denis Holodkov
This paper examines the theoretical and practical aspects of integrating ESG indicators into a company's strategic controlling system. It argues that traditional financial and operational controlling fails to capture ESG impacts, and propos…
Rania Abdallah, Farah Saboune, Layal Halawani +1
This study proposes an integrative conceptual model examining how social media advertising formats and digital payment systems jointly shape consumer behaviour and sustainable monetisation within an ESG framework. It presents six hypotheses…
Wahyu Mustika Rani, Sri Pujiningsih, S. Maharani
This study analyzes environmental sustainability disclosure patterns on smart city websites in Indonesia. Content analysis of 24 district-level websites finds that environmental commitment and real programs dominate disclosures, while trans…
Paola Ramassa, E. Bonollo, E. Ferrari
This mixed-methods review synthesizes 92 articles (1981-2025) on impression management (IM) in financial and sustainability reporting. It finds pervasive IM techniques including selective narratives, visual distortions, and obfuscation, lin…
Emanuela Resta, G. Logroscino, Preethymol Peter +2
This paper examines the role of mental health within ESG frameworks, using descriptive analysis across 31 countries to show that governance indicators, especially rule of law, are consistently associated with mental health outcomes. It expa…
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