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 181–200 of 825 papers
Bondi M.
This study analyzes how environmental action is framed in the CSR reports of rail companies, contrasting 'net zero' and 'protection' framings. Through qualitative analysis of disclosure texts, it reveals patterns in corporate environmental …
Gregg M.
This paper addresses how the information technology sector moves beyond simple Net Zero dashboards toward more substantive decarbonization management. Without an abstract, specifics are unclear, but it likely critiques dashboard-style progr…
Thi Nhung Dao, Thu Huyen Pham, Thị Hằng Trần +2
Using an unbalanced panel of 49 listed Vietnamese construction firms (2019–2024, 266 firm-years), the study finds firm size, growth, leverage, and age raise integrated information disclosure (IRC) levels, and IRC significantly mediates thei…
Syaiful Anas, Syaiful Bahri, Nur Ainiyah
Using 88 firm-year observations from 22 Indonesian food & beverage listed firms (2022–2025), this study regresses firm value (PBV) on GRI-based sustainability reporting, CSR, and firm size. Sustainability reporting shows a significant posit…
Ryan Puby Sumarta, Agus Budiarte, Zohri Hamdani +2
A qualitative critical discourse analysis of 2024 sustainability reports from two Indonesian state-owned and two multinational shipping firms. Indonesian SOEs foreground public responsibility, governance, and national connectivity, while mu…
Xin Liu, Chaohai Shen, Xiaolan Zhou
Using Chinese A-share listed firms (2011–2023), this study links greater carbon information disclosure (CID) to lower subsequent stock price crash risk (SPCR). Relative carbon performance supports a transition-risk pathway, and the effect s…
KU Howard
This white paper argues carbon information is now a material procurement input for steel-intensive infrastructure, and that CBAM, CFP, EPD, worldsteel LCI, DPP and ResponsibleSteel are related but non-interchangeable evidence regimes. It pr…
Milena Otavová, Jana Gláserová
Analyzes the quality and quantity of sustainability reporting by Czech firms in chemical, energy, automotive, and agro-industry sectors from 2017-2024 under NFRD/CSRD. Reporting improved across all sectors, with energy and automotive growin…
Sunitha Prabhuram, Thamburaj Anthuvan
This PRISMA-based systematic review of 48 ESG materiality studies (2020-2025) examines whether global materiality practices are converging or fragmenting across competing financial and double materiality regimes. It finds partial interopera…
Kiril Luchkov
This study assesses the digital maturity of ESG reporting and develops the Digital ESG Reporting Maturity Index (DERMI), covering five dimensions: format and machine readability, ESRS structuring, quantitative disclosure, targets, and trace…
Kuvvet E.
This paper questions the investor-centric framing of climate disclosure demands and examines perspectives of other stakeholders such as employees, consumers, communities, and supply-chain actors. It contributes to rethinking the legitimacy …
Rabaya A.J.
This study empirically examines how adoption of an integrated reporting (IR) framework moderates the relationship between ESG disclosure and a firm's competitive advantage. It suggests that the choice and quality of disclosure frameworks sh…
Sachdeva S.
A computational study analyzing the climate strategies of cities that have pledged net zero. It appears to apply text/computational methods to compare the content, consistency, and concreteness of many municipal plans. It offers a quantitat…
Filipe Ambrósio, Rui Costa
This study assesses accounting connectivity between FY2024 ESRS sustainability statements and IFRS financial statements for all 22 Portuguese companies on Euronext Lisbon, using a 26-item Accounting Connectivity Index across four dimensions…
Diana Neamah Abdulrazzaq
A questionnaire survey of 409 employees in private Iraqi firms finds that corporate sustainability-report disclosure aligned with international standards positively affects financial performance, with no significant differences by responden…
Md. Fazlay Rabbi
Surveying 354 accounting, finance, and sustainability professionals at Bangladeshi manufacturers via PLS-SEM, this study shows how regulatory pressure, stakeholder pressure, accounting capability, and ESG awareness jointly shape ESG reporti…
Mariusz Karwowski
Content analysis of sustainability reports from 66 EU construction and telecom firms examines environmental disclosures under ESRS and EU Taxonomy Article 8. Findings show wide variation in scope and presentation—units, multipliers, and det…
Zhichao Zhang, Bingzhen Sun
This paper empirically examines how ESG assurance affects the consistency of corporate ESG reporting, using textual similarity measures. It quantifies whether assurance improves continuity and coherence in disclosed content. Findings inform…
RECIO-ROMÁN, ALMUDENA, RECIO MENÉNDEZ, MANUEL, ROMÁN GONZÁLEZ, MARÍA VICTORIA
This replication package supports a study on cross-country heterogeneity in SME resource-efficiency convergence across Europe. It documents uneven reception of the common transition and establishes a baseline for evaluating the CSRD Omnibus…
Anmol Kumar, Yudhvir Singh
India's sustainable finance rules are split across SEBI, RBI, IRDAI and the Finance Ministry, producing overlapping but non-identical definitions of sustainability, uneven assurance and enforcement gaps. Through doctrinal and chronological …
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