This page provides an English interface to the gxceed GX paper corpus. The corpus aggregates papers from 13 open 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 181–200 of 354 papers
Imen Khanchel, Naima Lassoued, Ines Bargaoui
This paper examines the impact of GHG emissions disclosure on stock liquidity, moderated by climate change risk. The findings suggest that disclosure improves market liquidity, but this effect is attenuated when climate risk is high.
Deshui M.
This paper empirically examines the relationship between D&O liability insurance and ESG disclosure among Chinese firms, finding that the presence of insurance influences the quality and quantity of ESG disclosure, highlighting the role of …
Damiano R.
This paper analyzes responses to the EU public consultation on sustainability reporting regulation, categorizing stakeholder stances through the lens of institutional logics. Findings reveal that divergences in regulatory design preferences…
Wang L.
This paper examines the relationship between climate information disclosure, systemic risk, and corporate green transformation. It analyzes how mandatory or voluntary disclosure affects financial stability and firms' transition to low-carbo…
Singh D.
This paper examines how corporate governance mechanisms influence climate-related disclosure among India's mid-cap companies. It empirically investigates the role of board composition, ownership structure, and other governance factors in sh…
Rossi P.
This paper examines the independent and moderating role of the choice of non-financial reporting format (e.g., integrated vs. separate reports) on analyst forecast accuracy and ESG disclosure. Findings suggest that format choice influences …
Satoh F.
This paper proposes an XBRL taxonomy to estimate the effects of greenhouse gas (GHG) emissions on corporate financial positions. It aims to standardize GHG-related information in financial reporting, enhancing comparability for investors an…
Neha Garyali, Ria Sonpatki, Abhishek Kathuria +1
This paper examines how Information Systems Orientation (ISO) affects firms' ability to produce robust ESG disclosures under mandatory regimes. Using Indian data from the transition to mandatory BRSR, it finds that Functional ISO enhances d…
Julian Berens
This paper develops a communication model based on the EU Taxonomy Regulation to address information asymmetries between non-financial firms, financial institutions, and investors. Using communication theory, it models how sustainability in…
Alexander Ryota Keeley, Jun Xie, Chao Li +2
This study examines the financial implications of climate-related disclosures, distinguishing quantitative from qualitative. Using a difference-in-differences approach on Japanese TSE Prime Market firms from 2019-2023, it finds quantitative…
Ni Luh Rosinta Yogantari, Putu Permana Bagiada, Luh Sri Marlina +1
This quasi-experimental study examines the effect of Indonesia's mandatory sustainability reporting (OJK Regulation 51/2017) on the downside risk and systemic risk of 98 listed financial firms from 2015 to 2024. Using Value at Risk, CoVaR, …
(著者不明)
This paper proposes a blockchain-based system for tracking greenhouse gas (GHG) emissions. The system enables transparency, tamper-proof recording, and automated verification of emission data, facilitating trusted sharing and auditing by co…
Mahfud Heru Fatoni, Diana Widhi Rachmawati
This study offers a normative-conceptual analysis of public financial transparency and accountability under international reporting standards. It critically examines how transnational standard-setting shapes informational transparency and a…
Zainuddin S.A.
This paper examines the impact of digital transformation on corporate sustainability reporting. It explores how AI and blockchain can improve accuracy and transparency. The findings indicate that digital tools enhance reporting quality.
M. Magau
This study develops a disclosure index for human capital (HC) information in sustainability reporting by integrating the South African Board for People Practices (SABPP) framework and GRI standards. Analyzing the top 100 JSE-listed companie…
D. Reni, . Rido, M. Ridho +2
This study analyzes 2022 sustainability reports of six Indonesian Islamic commercial banks using GRI standards. Disclosure is uneven: social (62.5%), environmental (39.4%), economic (41.7%). It shows that regulatory adoption does not automa…
Dian Anita Nuswantara, Ika Permatasari, Susi Handayani +2
This study assesses the maturity of sustainability reporting (SR) in Indonesian local governments, analyzing whether disclosures serve symbolic or substantive accountability. Content analysis of documents from the East Java High Court and B…
Esther Ortiz-Martínez, Salvador Marín-Hernández, Erekle Pirveli
This study investigates whether the gender of feedback providers influences the content and linguistic patterns of submissions to the European Commission's consultation on the draft European Sustainability Reporting Standards (ESRS). Analyz…
Shara Ketty, Moretta Situmorang, Sambas Ade Kesuma +3
This systematic literature review of 10 international articles (2020-2025) examines how information technology, such as XBRL and big data-based disclosure systems, enhances transparency and value relevance of financial reporting. Effectiven…
Yunaita Rahmawati, Eko Ganis Sukoharsono, Lilik Purwanti +2
This study reconceptualizes public sector sustainability reporting as a socially constructed governance practice. Using constructivist grounded theory and mixed methods, it finds that reporting emerges through iterative processes of moral a…
Browse by Topic