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 238 papers
Bax K.
This paper analyzes how the EU's Corporate Sustainability Reporting Directive (CSRD) influences risk framing and commitment specificity among EURO STOXX 50 firms. It provides empirical evidence on how disclosure regulation reshapes corporat…
Lu H.
This study examines the impact of semi-mandatory ESG disclosure systems on corporate green innovation, testing whether such policies drive environmental technology development and offering insights into disclosure regulation effectiveness.
Lee J.
This study examines the impact of CEO overconfidence on voluntary greenhouse gas emissions disclosure and the moderating role of corporate governance. It finds that overconfident CEOs are less likely to disclose emissions unless strong gove…
Péter Molnár, Bence Lukács, Árpád Tóth
This study evaluates the interoperability of social disclosures across three major sustainability reporting frameworks: ISSB S2, ESRS, and GRI. Using an interoperability index, it finds moderate alignment between ESRS and GRI, but very low …
Dini Salamah, Melia Famiola, Muhammad Yusuf
This study investigates the readiness of Pusat Investasi Pemerintah (PIP), a public investment agency under Indonesia's Ministry of Finance, to adopt ESG reporting aligned with GRI Universal Standards 2021. Using gap analysis on 30 GRI 2 me…
L. Judijanto
This study maps the intellectual structure of sustainability reporting literature from 2000 to 2026 using bibliometric analysis. It identifies core themes of sustainability and sustainable development, a shift from CSR to ESG-oriented frame…
Sudipta Bose, Maria C. A. Balatbat, W. Green
Using a sample of firms from 43 countries, this study finds that GHG emissions assurance, especially by accounting firms, mitigates the negative market valuation of emissions. The effect is stronger in carbon-intensive industries and stakeh…
Bolaji Oluwatimi Osedahunsi
This paper examines how sustainable finance reporting standards (GRI, SASB, ISSB) influence investor decision-making and corporate market valuation. It finds that standardized disclosures reduce information asymmetry, improve investor confi…
Rita de Cássia Fonseca, Beatriz de Farias
This study analyzes the strategic role of sustainability reports in integrating ESG principles into corporate management. It finds that transparent reports improve stakeholder trust and performance, but identifies lack of global standardiza…
Nur Zharifah Che Adenan, Roshima Haji Said, Syahiza Arsad
This study uses bibliometric analysis to examine the evolution of voluntary and mandatory disclosure practices in international accounting literature from 2010 to 2025, covering 1,196 records from Scopus. It identifies three phases of devel…
Darjito Wahyu Probo Apsoro, Asep Darmansyah
This study analyzes PT XYZ's readiness for Indonesia's mandatory Sustainability Disclosure Standards (PSPK 1 & 2, based on ISSB) by 2027. Using SWOT and Actor-Network Theory, it identifies gaps in materiality, climate risk assessment, and d…
Khafia Mutia, Darwanis Darwanis, Rahmawaty Rahmawaty +1
This study develops a conceptual sustainability reporting (SR) framework for Indonesian local governments by harmonizing international standards (SASB, GRI, INTOSAI WGEA) and Indonesia's SDGs. The framework was validated through stakeholder…
Mahsa Mohammadrezaei, José Carlos Marques
This study analyzes 322 sustainability reports from apparel firms after the Rana Plaza disaster, using SASB thematic alignment and VADER sentiment analysis. It finds that firms prioritize environmental over labor issues and adopt an overly …
Arshad Hasan, Usman Sufi, Franklin Nakpodia
This study analyzes sustainability reporting practices in Pakistan using GRI and IFRS S1-based indices. It finds that negative and uncertain disclosure tones are associated with impression management, while positive tones provide accurate s…
B. Franklin
This study analyzes factors affecting environmental disclosure in Ghana's hospitality industry using SEM on 192 firms. Findings show that employee size, CSR engagement, and financial strength positively affect disclosure, emphasizing the ne…
Shely Dinar Thamara, Nurita Andriani, Muhammad Syarif
This paper provides a systematic literature review on integrating CSR and ESG into corporate strategies. It highlights that harmonization of global standards like ISSB, CSRD, and TCFD is transforming ESG from voluntary to mandatory disclosu…
Golzarjannat, Anita, Gustafsson, Robin
This paper conducts a multivocal literature review of regulatory technologies (RegTech) for sustainability compliance, synthesizing academic and gray literature. It assesses RegTech capabilities such as real-time monitoring, predictive risk…
D. M. Kinyua
This exploratory study analyzes the influence of the EU's Corporate Sustainability Reporting Directive (CSRD) on ESG risk management strategies of five leading companies listed on the Nairobi Securities Exchange. Findings indicate that whil…
G. Ormazabal
This paper examines mechanisms for generating trust in sustainability reporting, arguing that credibility requires a village of stakeholders (boards, capital providers, regulators, etc.) each contributing through different channels. It iden…
Cindy Shi-Xiang You, Tiffany C. H. Leung, Teresa Chu
This study examines the impact of the ESG Guide revision on disclosure quality among Hong Kong listed companies. Using manual evaluations of 1,529 firms for 2019 and 2020, it finds that overall ESG disclosure quality improved slightly after…
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