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 221–240 of 825 papers
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This study manually codes 55 banks across 11 European countries to compare ESG governance maturity under CSRD/ESRS. EU-core and Croatian banks reach the highest maturity, while Western Balkan banks cluster at partial integration with no loc…
(著者不明)
This paper systematizes the evolution of theoretical approaches to sustainability reporting into eight stages, arguing the current phase is a 'digital integration approach' that unifies financial and non-financial data via ERP, Big Data, AI…
(著者不明)
Using textual analysis of 10-K filings from US listed firms (2009-2019), this study examines how firm life-cycle stages shape sustainability disclosure. Mature firms disclose more, consistent with signaling theory, while growth-stage firms …
(著者不明)
First panel study testing whether ISSB's IFRS S1/S2 adoption affects ESG investment outcomes in 200 Bangladeshi listed firms (2023–2025) using PLS-SEM. Environmental (β=0.441) and social (β=0.586) sustainability investment rise significantl…
Glaveli N.
This paper assesses how maturely companies report their sustainable business models and strategies under the EU CSRD framework. It analyzes the quality and current practice of strategy and business-model disclosure required by CSRD, highlig…
Zhao S.
This paper examines how China could build a greenhouse gas emission assessment system and what legislative path would institutionalize it. Without an abstract, details are unclear, but it appears to address the design of emission measuremen…
Vladyslav Bato, Ján Hrinko
The EU's Digital Product Passport under ESPR, designed to enable circularity, legally operates as a market-access condition reaching non-EU suppliers. For textiles, 49 batch-level data points cascade upstream via private contracts. The pape…
Evi Bintang Marlina Hutapea, Sofie
Using panel regression and Sobel tests on Indonesian-listed manufacturers (2020-2024), this study finds sustainability reporting significantly raises firm value and lowers cost of capital. Cost of capital significantly mediates the reportin…
Gökhan Göksu
A complete reproduction package for a study of Turkey's transition to IFRS S1/S2-aligned sustainability reporting standards. It includes 32 PowerShell scripts, 20 derived datasets, a coding manual, and an adjudication report, allowing full …
Tatenda Nharo, Oliver Takawira, Kudzai Matiashe
This study empirically examines how board governance attributes shape the quality of sustainability disclosure in integrated reports, using evidence from the Johannesburg Stock Exchange Integrated Reporting Awards. It links governance struc…
Michele A. Rea
A critical narrative review mapping the concept of "connectivity" between financial and sustainability reporting, drawing on 115 publications and key IIRC, EFRAG and IFRS/ISSB documents. Connectivity is shown to be a multidimensional "porte…
Daniel Aghanya, Ved Dilip Beloskar, Nikhil Sapre +1
Using 3,647 firms from G7 and BRICS, this study examines how sustainability reporting quality (SRQ) affects corporate investment intensity and inefficiency, moderated by political stability. Higher SRQ reduces overall investment and worsens…
Agnieszka Szulc‐Obłoza, Dominik Śliwicki, Monika Pietkiewicz +2
This study compares 15 stakeholder groups' ESG perceptions with management's financial materiality assessment in a European corporate group under CSRD. Intergroup differences appeared for selected environmental and social issues, while gove…
Silvia Solimene, Nathalie Colasanti, Carmela Gulluscio +1
This study examines how corporate legitimacy drives impression management in post-crisis sustainability reporting. Using longitudinal qualitative content analysis of Carnival Corporation's reports after the Costa Concordia disaster (2012–20…
Valentina Minutiello, Baschieri Luca, Patrizia Tettamanzi
A bibliometric and structured literature review of 148 peer-reviewed articles maps how digitalization reshapes sustainability reporting. It identifies six interrelated clusters and shows digitalization's dual role: boosting transparency, ef…
Besleaga, Andrei Nicolae
Six distributed-ledger designs spanning supply-chain certification, healthcare, paperless billing, recycling, telecom/EV roaming, and carbon-credit MRV. A shared Sustainability-First Consensus (SFC) profile encodes sustainability as verifia…
Andrew P. Yu
This guide maps 128 MME task positions to licensed IFRS Sustainability Disclosure Standards and SASB Standards source relationships and candidate UN SDG target routes. The mappings express potential analytical relationships between evidence…
Andrew P. Yu
This guide maps 128 MME task positions to IFRS Sustainability Disclosure Standards and SASB source relationships, and candidate COSO control-support relationships across internal control, ERM, and sustainability reporting. It identifies pot…
Andrew P. Yu
This guide maps 128 MME task positions to IFRS Sustainability Disclosure Standards and SASB Standards source relationships, and materiality-governed ESRS topic routes. It distinguishes authentic EU legal texts from EFRAG support materials, …
Andrew P. Yu
This guide maps 128 MME task positions to IFRS Sustainability Disclosure Standards and SASB source relationships, and candidate GRI topic and disclosure routes. It preserves the distinction between financial and impact materiality, without …
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