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 17381–17400 of 31467 papers
Anh Bui-Tuyet, Anh Nguyen-Ngoc-Lan, Nhu Hung Duong +1
Vietnam's ESG disclosure is fragmented and report-based data scarce. This study develops an ML pipeline to classify Vietnamese ESG news on the environmental pillar and maps each to GRI criteria via a ChatGPT-based interpretability agent. Be…
Roisatun Kasanah, Nuzulia Nuzulia, M. Anis +1
This study examines ESG disclosure depth and consistency among six major Islamic banks in OIC countries via qualitative content analysis of their 2023 sustainability reports against GRI Standards. Results show significant disparities (Bank …
Zahwa Keisha Andita, Rina Tjandra Kirana Dp
This research examines ESG reporting trends within the Indonesian public sector, focusing on local governments, to determine if they signify a true commitment to sustainability or are a greenwashing tactic. Through a systematic literature r…
Tho Hoang Nguyen, Malik Muneer Abu Afifa, Thuy Hong Thi Tran +2
This study empirically examines how sustainability reporting quality (SRQ) influences firm competitive advantage (FCAD) through firm performance in ASEAN-6 countries from 2020-2024. Using multilevel SEM on 1,721 firms, it finds that SRQ alo…
Yudhistra Kumar Alavandar
This paper reviews the BRSR (Business Responsibility and Sustainable Reporting) disclosures of the top four Indian pharmaceutical companies. It analyzes compliance with nine principles from environmental, social, and economic (ESE) perspect…
Nabil Maulana, Ario Purdianto, Benny Dhevyanto
This study investigates the influence of financial performance (ROA) and ESG disclosure (IDX ESG score) on firm value (Tobin's Q) for 58 firms listed on the Indonesia Stock Exchange in 2024. Using multiple regression, it finds that ROA sign…
Alfina Damayanti, Rousilita Suhendah
This study examines the effect of ESG disclosure and capital structure on firm value in renewable energy companies listed on the Indonesia Stock Exchange from 2020 to 2024. Panel data regression results show that ESG disclosure has a negati…
Anindya Cresentia Bariq, Krisdiana
This study examines the mediating role of ESG disclosure on the relationship between profitability, leverage, and firm value in 14 Indonesian mining companies (coal, metal, mineral) listed on the IDX from 2020-2024. Findings show profitabil…
Jaehyun Park
This study compares human coding, rule-based, and LLM semantic scoring architectures for ESG disclosure quality assessment using Korean listed firms' sustainability reports from 2020–2021. LLM-based scoring shows greater convergence with hu…
Magfirah Wahyu Ramadhani
This study examines the effect of ESG disclosure and environmental performance on tax avoidance for manufacturing firms listed on the Indonesia Stock Exchange from 2021-2024. Using multiple linear regression, it finds that ESG disclosure si…
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 …
Syamsul Bahri, Windu Mulyasari, Ina Indriana
This study examines the effects of Green Intellectual Capital Disclosure, ESG Disclosure, and Carbon Emission Disclosure on firm value for Indonesian energy firms (2020-2023). The results show that only Carbon Emission Disclosure positively…
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…
Indira Priyadarshini Padhy Indira Priyadarshini Padhy, Pratik Prasad Mahapatra Pratik Prasad Mahapatra, Santosh Kumar Behera Santosh Kumar Behera +2
This paper provides an overview of India's Business Responsibility and Sustainability Reporting (BRSR) framework introduced by SEBI, replacing the earlier BRR. It aims to improve corporate transparency by integrating ESG performance into an…
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…
Mohammed W. A. Saleh, Marwan Mansour, Zaid Jaradat +1
This study examines how ESG performance reduces firm risk (leverage) and how AI disclosure strengthens this effect, using 2020-2024 panel data from 1,310 European firms. Robust regressions show AI disclosure acts as a complementary transpar…
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…
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