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 241–260 of 522 papers
Ferraro O.
This paper critically assesses the applicability of the European Sustainability Reporting Standards (ESRS) to cooperative credit banks, identifying sector-specific needs that are not adequately addressed by existing frameworks. It proposes …
Braun T.
This paper examines how small and medium-sized enterprises (SMEs) are engaged in the enforcement system under the EU's Corporate Sustainability Reporting Directive (CSRD). It likely discusses the indirect impacts on SMEs and voluntary engag…
Driver T.R.
This paper proposes a multi-level integrated framework to understand the corporate sustainability disclosure landscape, aiming to clarify the interactions between different disclosure initiatives and their impact on corporate behavior.
Carmo C.
This paper analyzes the preparedness of 'first wave' companies for the EU's Corporate Sustainability Reporting Directive (CSRD). It examines corporate disclosure readiness, challenges, and implications for regulatory compliance.
Chvileva T.
This paper examines the practices of Russian companies in disclosing greenhouse gas emissions through non-financial reporting. It analyzes the extent and quality of such disclosures, shedding light on the current state of disclosure practic…
Karen Razelle Duyan
This replication package assesses the disclosure quality of 4R (reduce, reuse, recycle, recover) circular economy reporting in global apparel companies from 2019 to 2024. It evaluates alignment with ESG standards and aims to enhance transpa…
Atta ul Mustafa, F. Ahmad, Ahmet Faruk Aysan +1
This study develops a green taxonomy tailored to Qatar's economy, comparing global best practices (EU, China, UK, South Africa, Malaysia). It provides actionable recommendations for hydrocarbon-dependent economies on phased thresholds, cred…
Helen Ronauli Br Hutasoit, Aston L. Situmorang
This study analyzes the implementation of environmental disclosure in sustainability reports of Indonesian palm oil companies under POJK No. 51. Using content analysis of 13 companies over 2021–2023, it finds progressive improvement from pa…
Thomas Hale, Emma Lecavalier, Claas Mertens +2
This paper analyzes how international standards influence domestic policies, focusing on climate-related disclosure and carbon credit rules across five major economies: Brazil, China, the EU, the UK, and the US. It identifies four mechanism…
Iman Babiker, Fawwaz Alrwabdah, Ahmad Alomari +3
This study examines the impact of Saudi Arabia's 2021 Tadawul ESG Disclosure Guidelines on financial reporting quality. Using a balanced panel of 135 firms from 2017-2024, it finds a temporal paradox: earnings management increased significa…
Hakvin Vosteen
This paper argues that mandatory disclosure regulation, while intended to reduce information asymmetry, instead displaces it—like a waterbed. Using a graph-Laplacian diffusion model, it formalizes the Asymmetry Migration Principle and ident…
国際的な財務報告フレームワークからTNFDの挑戦と課題
(著者不明)
This paper analyzes the relationship between international financial reporting frameworks (IFRS, ISSB) and the Taskforce on Nature-related Financial Disclosures (TNFD), discussing challenges and prospects for TNFD adoption.
Yuriy Volkovskyi, Y. Volkovska
This paper systematically examines cyber threats to Forest Information Systems (FIS) in Ukraine, revealing economic losses (auction disruptions, accounting distortions, loss of FSC/PEFC certification) and environmental impacts (incorrect fi…
Mingliang Li, Hengjie Duan, Yiying Wang +3
This paper identifies weaknesses in the Brundtland definition of sustainable development for the built environment and proposes an update pathway with explicit boundaries, minimum disclosures, and assurance logic. It emphasizes whole-life c…
Amin Lotfy
This study develops an integrated ethical and assured accounting framework to enhance green economy outcomes and emission reduction. Using cross-country comparative evidence from Egypt and advanced economies, it finds that combining ethical…
Nawazish Mirza, D. Jamali, Monica Violeta Achim +2
This study develops a composite biodiversity disclosure score for EU firms and finds a positive association with firm valuation (Tobin's Q and EV/EBITDA), especially in biodiversity-intensive industries and high-ESG firms. The results sugge…
Andi Nurul Azisah, Eksanti Rahmi Ramadhani
This study assesses readiness of carbon-intensive firms in Indonesia for early IFRS S1/S2 adoption using qualitative content analysis of 89 reports. Overall readiness is low; governance and strategy show higher alignment, but risk managemen…
Ravololonirina Natacha, Susi Sarumpaet
This study examines the impact of board size, independent commissioners, and performance-based executive compensation on carbon emission disclosure among 53 mining firms listed on the Indonesia Stock Exchange from 2022 to 2024. Using panel …
Sherif El-Halaby, Hala M. G. Amin, Amr S. Abdallah +2
This systematic literature review analyzes 548 peer-reviewed articles (2000-2025) on corporate climate change disclosure and performance (CCDP). It distinguishes between disclosure and performance, mapping antecedents (governance, firm attr…
Junrou Wu
Using Chinese A-share listed firms (2010-2025), this study shows that climate information disclosure significantly reduces stock price crash risk, with investor sentiment as a partial mediator. The effect is stronger for non-state-owned ent…
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