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 1–20 of 3061 papers
F. P. Zotov, G. P. Butko
This study explores how Russian firms can engage management in decarbonization to strengthen strategic management. Using ESG principles and IPCC/corporate disclosure data, it develops a practical toolkit for targeted management of decarboni…
Mukhibi Anwar Sholih
Using 17 IDX ESG Leader firms (68 firm-year observations, 2021-2024), this study tests the effect of ESG Risk Rating on firm value (LNMCAP) and financial performance (ROA), with firm size as moderator. ESG risk rating is positively associat…
M. Khan, Juliet Sophia
A PRISMA-based systematic review of 72 studies (from 5,213) synthesises the nexus of ESG and investor behavioural biases. It finds ESG's impact on investment decisions is mediated by behaviour—herding, overconfidence, disposition effect, gr…
Dominicus Savio Marandri, Dyna Rachmawati
This study examines how ownership structure affects ESG disclosure among 364 non-financial firm-years listed on the Indonesia Stock Exchange (2021–2024). Managerial and institutional ownership show no effect, family and majority ownership h…
Argianov Ramadhan, Nela Safelia, Fitrini Mansur +1
Using 742 firm-year observations from 288 non-financial Indonesian listed firms (2019–2025), this study examines how ESG disclosure affects the cost of debt. Across OLS, Driscoll–Kraay, fixed-effects, and random-effects models, higher ESG d…
Monica Chowdary Akkineni
A bibliometric and science-mapping review of 27 Scopus documents on ESG, corporate governance, and financial performance using bibliometrix and VOSviewer. Output surged after 2017, peaking 2023-2025, with knowledge production shifting from …
Burak Kayıhan, Burhan Heybeli
This study compares how different ESG methodologies affect the link between sustainability accounting practices and financial performance. For 58 Borsa İstanbul-listed firms, ESG scores from LSEG, S&P Global, and CSR HUB were correlated wit…
Selvia Khusnul Khotimah
This conceptual paper develops a framework analyzing how ESG disclosures affect non-performing financing (NPF) in Indonesian Islamic commercial banks (2020-2024). Integrating Agency Theory and Maqashid Sharia, it hypothesizes that environme…
Pallavi Mishra
Analyzing ESG rating divergence among India's Nifty 100 across six agencies, the study finds mean pairwise correlation of just 0.119, far below credit-rating convergence. Raters cluster into three methodological regimes, with domestic regul…
Areen Zuhier Altaany, Ahmad Alomari
Using 14,210 firm-year observations for 1,737 US-listed firms (2014-2025), this study finds that firms recording an ESG controversy report ROA about 0.50pp lower the following year, with a weaker Tobin's Q effect. The ROA association concen…
Miftahul Farichah, Eka Wahyu Hestya Budianto
Using 20 ASEAN Islamic banks (2020-2024), this study tests how intellectual capital and ESG disclosure affect firm value, with profitability as a mediator. Intellectual capital and profitability significantly raise firm value, but ESG discl…
Margaret S. Eka
Using five-year panel data (2020–2024) from five Nigerian listed oil and gas firms, this study tests how Integrated Environmental–Economic Accounting (IEEA) disclosures affect Tobin's Q via a fixed-effects model. Remediation (β=0.214) and c…
Malte Bau, Sumaya Islam, Michael Wunsch
Comparing 172 certified firms (B Corp, EconGood) with 20,026 non-certified firms using kununu employee reviews, the study finds certified firms are rated better by employees, yet certification scores show no association with employee evalua…
Ryan Hendrico Wijaya, Dyah Mieta Setyawati
Using panel regression on 15 Indonesian energy firms (2021–2025), this study examines how ESG disclosure and debt covenants affect firm size, with profitability as a moderator. ESG disclosure positively affects firm size and profitability m…
Dang Phuong, Bùi Thị Thu Loan, Huong Quynh Doan +1
Surveying 235 credit officers at 32 Vietnamese commercial banks and analyzing via PLS-SEM, the study finds ESG disclosure levels do not directly affect credit decision-making orientation. Instead, the intention to use sustainability informa…
Ngô Hoàng Khánh Duy
Using a strongly balanced panel of 27 Vietnamese joint-stock commercial banks from 2016–2025 (270 bank-years), this study examines ESG disclosure scores, a digitalization index, NPL persistence, and profitability (ROA). It tests nonlinear e…
Zhixian Li
Using panel data on 32 top global brands (2022-2024), this study tests the link between ESG disclosure scores (LSEG) and brand value (Brand Finance). The composite ESG score showed no significant association, but the governance pillar was p…
Asma Mechta, Zsuzsanna Széles, Ágnes Siklósi
This study examines how R&D investment shapes firms' ESG performance via a systematic review and qualitative content analysis of Tesco's 2022-2024 annual reports. R&D positively drives environmental performance through low-carbon technologi…
Zhelun Zhu, Jiacheng Liu, Ye Yuan
A PRISMA 2020 systematic review of 55 studies linking ESG rating imperfections to financial reporting, disclosure, and audit outcomes. More studies estimate reporting's effect on divergence than the reverse, and separating disclosure quanti…
O E Tyokase, J O Odia
This paper examines digital transformation and ESG reporting within New Public Sector Management. Without an abstract, specifics remain unclear, but it likely addresses how public organizations embed sustainability disclosure into governanc…
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