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 1561–1580 of 3102 papers
Meny Hulisellan
This study examines the impact of ESG disclosure and digital financial transparency on firm value (Tobin's Q) for manufacturing firms listed on the Indonesia Stock Exchange. Using panel data regression, results show both ESG disclosure and …
Oskars Kalva, I. Steinberga
This study develops a system dynamics model integrating ESG indicators to dynamically assess corporate sustainability performance. Empirically tested on a fuel retail company's ten-year data, it reproduces trends in resource efficiency and …
E. Onoja
This study examines the impact of audit committee characteristics (size, diligence, independence, gender diversity) on sustainability disclosure among listed manufacturing firms in Nigeria, and the moderating role of firm size. Using panel …
K. 2Dr., Thoufeeq Ahmed
This study examines the link between ESG disclosures and performance in 11 fintech firms using OLS regression. Only social disclosure has a marginally positive association; environmental and governance disclosures are insignificant. The fin…
Nathania Rachel Queen Rondonuwu, J. Sondakh, Anneke Wangkar
This study examines the effect of sustainability reporting quality and liquidity on audit report lag for Indonesian mining companies (2022-2024). Using panel data regression, it finds that sustainability reporting does not significantly aff…
Asif Baig
This study surveys 420 UK professionals and finds that digital accounting tools positively and significantly impact ESG reporting accuracy and corporate sustainability strategies. The regulatory environment moderates these relationships, su…
Abdulkarim Ibn Shuaib, Ahmed Ado, O. James +1
This study examines the impact of managerial ownership diversity and ESG disclosure on firm value for 84 Nigerian main board firms from 2015-2024. Using GRI-based ESG scores and Tobin's Q, it finds that governance sustainability reporting h…
Nursyam Hamijaya, W. Handayani, Wan Sallha Yusoff
This study analyzes ESG disclosure of takaful companies in five OIC countries (Saudi Arabia, Malaysia, UAE, Indonesia, Pakistan) using the five objectives of maqashid shariah as an analytical framework. Content analysis of sustainability re…
Ahmed Almahuzi, Mahdi Alhamami
This study examines how digital transformation (DX) enhances ESG disclosure quality in Saudi listed companies, using PLS-SEM on survey data. Results show DX improves disclosure through advanced reporting systems, boosting investor confidenc…
Nadiyah Kharisma Ataya, Henryanto Wijaya
This study examines the impact of ESG disclosure (GRI-based) and intellectual capital (VAIC) on ROA for 22 Indonesian energy sector firms (2022-2024). Results show ESG disclosure has a negative insignificant effect, while intellectual capit…
Nayla Zahiya Syifa, Yusnaini Yusnaini
This systematic literature review examines how ESG rating divergence affects corporate transparency and disclosure. Differences in methodologies and data sources create information confusion, prompting firms to strengthen disclosure. Regula…
Alphasyah Lazuardy Sidarta, E. Sukoharsono, Abdul Ghofar +1
This integrative review synthesizes 55 sources to propose a causal chain from ESG regulation to disclosure, ratings (which diverge due to measurement and scope), and firm performance through risk and cost of capital. Greenwashing moderates …
Lilian Mbatha, Dr. Dickson Kinyariro, Dennis Gitari
This study examines the relationship between environmental and social sustainability accounting and risk management among NGOs in Kenya. Quantitative and qualitative findings show that social sustainability accounting has a stronger positiv…
Vinayak Mohan Gupta
This review examines recent developments in ESG reporting and BRSR compliance in India and their relationship with corporate financial performance. It finds that while the BRSR framework enhances disclosure quality, challenges remain for sm…
Dongliang Yuan, Jiexiang Shen, Li Yan
Using Chinese A-share listed firms (2013-2022), this study finds that more textually complex annual reports are associated with greater ESG rating disagreement. Complexity increases interpretation costs and subjective completion by rating a…
Cheryl Gem D. Abraham, Anik Yuesti, Joel Arante Alve
This literature review examines the global transition from voluntary to mandatory CSR and ESG reporting. It finds that mandatory frameworks enhance transparency and comparability but face challenges in enforcement consistency and reporting …
Syed Q.R.
This paper models the nonlinear relationship between ESG uncertainty and Islamic green finance, analyzing the impact of ESG factors on green finance markets.
Doshi M.
This study examines the link between ESG performance and value creation using EVA and MVA in emerging market firms before the pandemic. It suggests that higher ESG scores are associated with improved economic and market value added, though …
Siwela W.
This study empirically examines whether corporate environmental performance influences investors' share ownership using the FTSE/JSE Responsible Investment Index. It tests if firms with better environmental ratings attract higher institutio…
Finucane S.J.
This paper discusses the integration of ESG factors into mine closure planning and reporting, emphasizing the importance of transparent disclosure. It likely provides a framework for companies to address environmental and social impacts of …
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