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 261–280 of 354 papers
Zechen Yang, Xuelan Li
This study uses textual analysis of Chinese listed firms' annual reports to construct a climate risk perception index and examines its association with carbon emissions. It finds a positive relationship, suggesting disclosure reflects const…
Guo Fan, Mengyue Guo, Yun Wang
This paper examines the role of SEC oil and gas reserve reporting in the context of energy transition. It argues that while traditional reserve reporting reduces information asymmetry, it is insufficient to address climate-related risks suc…
Yibae Kim
This study proposes using the K-Taxonomy to distinguish green economic activities for green finance. It examines green bonds, guidelines, and AI integration, emphasizing the need for taxonomy to prevent greenwashing. Contributions include a…
J. J. Milhem
This study examines the readiness of auditors in Jordan and Palestine to implement ISSA 5000 for auditing sustainability reports under IFRS S1 and S2. Surveying 123 auditors, it finds significant awareness gaps, technical challenges (especi…
Edyta Mioduchowska-Jaroszewicz, Wiktoria Chybowska, Marcin Magac
This study evaluates non-financial reporting practices in the Polish apparel sector before the CSRD. Using a qualitative case study, it finds substantial inconsistencies in completeness, comparability, and reliability, with voluntary report…
Dita Hikmawaty Oktavia Ningrum, Aliya Dimarizkya, Natasha Elisabeth Manuputty +2
This study examines the implementation of PSPK 1 and PSPK 2, the assurance standards for sustainability reports mandated by Indonesia's Financial Services Authority (OJK). It identifies challenges in ESG data quality, consistency, and relia…
Gita Apsari Dewi
This study analyzes the readiness of Accounting Information Systems (AIS) for ESG reporting in Indonesia, considering technological, organizational, environmental factors and ESG data capability. Through content analysis of sustainability r…
R. Bezdushnyi
This paper proposes a mechanism for accounting and information support to prepare sustainability reports for agricultural enterprises, integrating financial and non-financial indicators. It aligns with ESRS and GRI standards, outlines imple…
Jin-soo Kim, Yun-Kyeong Lee
This study empirically examines the impact of sustainability reports and third-party greenhouse gas verification opinions on firm value using KOSPI-listed firms for 2022-2023. Results show that voluntary disclosure increases firm value, and…
Li-Yang Chang, Chih-Ming Chen, Hen-Hsen Huang +3
ESG-KG is a system that extracts multi-modal information (text, tables, figures, infographics) from corporate sustainability reports to build a knowledge graph. It integrates LLM-based reasoning with retrieval-augmented generation to automa…
Hua Guo, Jiayao Hong
This study constructs an ESG intelligence transformation model for investor decision-making in China's capital market, based on information chain theory and intelligence transformation theory. Analyzing Chinese securities analyst reports, i…
Anton V. Kozhokar
This study analyzes the practical aspects of preparing sustainability reports in Russian and foreign power generation companies. It examines how firms navigate international standards (GRI, IFRS-ISSB) and emerging national standards, provid…
Árni Claessen, Throstur Olaf Sigurjonsson, Stefan Wendt
Based on document analysis of sustainability reports from ten leading Icelandic firms and interviews with company representatives, this study finds that current governance disclosures cover only 20-30% of ESRS minimum requirements. Key chal…
Veronica Tania Manirili, Giska Audia Fatima Ina, Janete Firdaus Adele Djawa +1
This qualitative literature review examines how sustainability accounting frameworks (GRI, ISSB) enhance transparency and sustainability performance. It finds that structured ESG disclosures improve stakeholder assessment and help firms eva…
C. Dineen, R. Lupton, S. Allen
This study examines how firms disclose uncertainty in greenhouse gas (GHG) emissions. Analyzing 2,636 sustainability reports, it finds that 97.6% of firms reporting emissions provide only single-value estimates, with fewer than 1% quantifyi…
Ken Holley, Virginia Cathro
This paper examines the impact of mandatory climate reporting on corporate social responsibility, organizational transformation, and market dynamics in New Zealand. It provides empirical insights into how reporting obligations influence cor…
Esam O. Elharon, Noora A. Hassan, Ahmed Z. Metwally
This paper examines how proactive climate change disclosure affects corporate credit ratings, with a focus on the moderating role of accounting earnings quality. It highlights the risks of earnings management and advocates for more frequent…
Ntombizandile Mbiza, F. Matenda, J. D. Mvunabandi +1
This scoping review synthesizes 19 studies on enablers and barriers to corporate blue accounting disclosure. Findings show disclosure is driven by stakeholder pressure and climate commitments, but hindered by lack of standardized frameworks…
Hadiyan Prayoga, Felicyta Adelanam Soko, J. Badruzaman
This study examines whether SASB-based materiality disclosure provides value-relevant information to investors. Using Indonesian listed firms from 2017-2022, it finds a positive relationship between materiality disclosure and stock prices, …
Katarzyna Kobiela-Pionnier, Mariusz Karwowski
This paper identifies challenges in digitalizing sustainability reporting using the XBRL ESRS taxonomy, based on interviews with XBRL experts. The ESRS taxonomy is more complex than the ESEF taxonomy, featuring many non-numeric tags. Compan…
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