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 15581–15600 of 30719 papers
Edward I. Altman, Francesco Baldi, Claudia D'Ippolito +1
This study develops a novel ESG rating model called Z-ESG, applying Altman's Z-score logic to environmental, social, and governance indicators. Using discriminant analysis and logistic regression on 325 European listed firms, it produces ES…
Sudirman Sudirman, Normiyati Normiyati, Dedi Sumanto +1
This study analyzes the relationship between ESG scores and financial performance (ROA) and stock return volatility among listed firms in ASEAN-5 from 2016 to 2023 using panel fixed effects. Results show that higher ESG scores are associate…
Silvi Oktaviani, Taufik Andre Setiyono
This study quantitatively examines the effects of sustainability reporting, internal control effectiveness, and accounting ethics on financial statement transparency in Indonesian infrastructure companies. Using multiple linear regression o…
Adeviani Fiardhani, Fransiska Natalia, Poltak Maruli Jhon Liberty Hutagaol
This study examines the impact of tax planning on firm value in Indonesian healthcare companies, moderated by corporate governance and sustainability reporting. Using ETR, Tobin's Q, and SRDI, it finds implications for integrating tax strat…
Yoan Eko Saputra, Fitrini Mansur, Muhammad Ridwan
This study analyzes the impact of financial performance (Current Ratio, ROA, Debt to Assets Ratio) and Sustainability Report Disclosure Index (SRDI) on firm value (Tobin's Q) for 40 energy and industrial sector firms listed on the Indonesia…
M T H Nguyen, Anbinh Vuong, Vanha Tran +1
This paper proposes a method to automate the assessment of sustainability reports aligned with GRI standards using large language models (LLMs) and knowledge graph-based retrieval-augmented generation (RAG). A case study of Vietnamese banks…
Zeyad Al Muhtaseb
This dataset presents a directed qualitative content analysis of how oil and gas companies link the UN Sustainable Development Goals (SDGs) to local content in their annual integrated reports. Using nine trilingual keyword dictionaries, 210…
Rachmaudina Digna Fadhilah, Elsa Imelda
This study examines the effect of sustainability report disclosure (economic, environmental, social dimensions) on financial performance (ROA) of 27 Indonesian banks listed on the IDX from 2021-2025 using panel data regression. Results show…
Mulopo Kudindama Angelo
In the Democratic Republic of Congo (DRC), awareness campaigns by NGOs and government agencies promote responsible forest management, but long-term behavioral change is hard to evaluate. This study analyzes the congruence between communicat…
Fathihani Fathihani, Putri Wahyuni, Maria Lusiana Yulianti +2
This study examines how green banking and Islamic Social Reporting (ISR) affect firm value in 14 Indonesian Islamic banks from 2020-2024. Findings show both practices positively impact firm value, with profitability strengthening these effe…
Piotr Jarek, Tomasz Lemański, Natalia Rojewska
This paper examines how EU Methane Regulation (2024/1787) and CSRD/CSDDD transform mine middle management from hazard control to operational ESG management. It identifies a structural safety-environment trade-off and regulatory uncertainty,…
Doni Setyawan, Teti Anggita Safitri
This study analyzes the effect of sustainability report, liquidity, and operational efficiency on financial performance (ROA) of 15 energy sector mining companies listed on the Indonesia Stock Exchange from 2022-2024. Using panel data regre…
Shweta Jain Goel, Neelam Jhawar
This study analyzes determinants of SDG reporting among top 100 Indian listed firms. It finds market capitalization positively predicts SDG reporting, while profitability and liquidity do not. Results suggest external stakeholder pressure, …
Petr Procházka, Емил Велинов, Paul Lacourbe
This paper reviews AI tools that enable sustainability governance in multi-tier supply chains. It categorizes existing tools, identifies gaps, and helps low-resource users (SMEs, lower-tier suppliers) access solutions. The evaluation covers…
Mirela Cristea, Raluca Drăcea, Ina Nimerenco +1
This study examines the relationship between ESG practices and financial performance among listed fishing and farming firms that report SDGs, using quantile regression and Bayesian network analysis. Results show the relationship varies acro…
Yashodhan Mahajan
This paper examines India's BRSR framework, analyzing the transition of corporate reporting from financial profit to economic profit and social profit in light of environmental sustainability goals. It discusses the role of sustainability r…
Hanen Kooli-Chaabane, Jacques Hendieh
This study empirically examines the impact of corporate governance, communication, and sustainability reporting on the financial performance of French luxury listed companies. Results indicate a positive relationship between the quality and…
Elisa Guidotti, Nora Annesi, Fabio Iannone
This study analyzes the adoption of sustainability reporting in Italian public healthcare organizations. Document analysis of 80 institutional documents reveals that most organizations lag in adopting sustainability disclosures and do not r…
Carlos Frenli Tunandar, Vinola Herawaty
This study analyzes the influence of shareholder pressure, organizational culture (clan, market, adhocracy, hierarchy), green intellectual capital, and industry type on sustainability reporting quality, using data from companies listed on t…
David Mwakapala
This study examines the relationship between corporate governance mechanisms, ownership structure, and sustainability reporting among listed firms in Tanzania. Findings provide insights into the determinants of sustainability disclosure in …
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