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 523 papers
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…
Hamed Mohammad Esmail Mohammad, Alsadig Altayeb, Shadia Daoud Gamer +2
This paper empirically examines the impact of mandatory IFRS S2 reporting on climate disclosure quality, cost of capital, firm valuation, and earnings volatility using a quasi-experimental design on 95 GCC oil and gas firms from 2018 to 202…
Felicia Egbeh, S. O. Adekalu, Aliu Rafiu Kolawole +1
This paper provides a conceptual review of environmental accounting disclosure, integrating stakeholder, legitimacy, and sustainable development theories. It finds that effectiveness is constrained by voluntary regimes and institutional wea…
Anubhuti Raje
This article analyzes how the ICJ's 2025 advisory opinion on climate harm impacts directors' disclosure duties under UK law and IFRS. It introduces 'reverse incorporation' to explain how international legal obligations reshape domestic fidu…
Tra Thu Tham, O. Lehner, Kim Ittonen
This study analyzes climate-related Key Audit Matters (C-KAMs) in European audit reports, examining 678 C-KAMs from 2015-2023. Findings show uneven sector distribution (concentrated in high-carbon and infrastructure sectors) and a tendency …
Ahmad Zaki
This study examines how Indonesian accounting disclosure scholarship aligns with the logic of IFRS S1 and S2. Analyzing 39 disclosure articles (2000-2025) via theory-driven qualitative analysis, it finds scholarship remains dominated by CSR…
Hang Ren, Jianzhong Huang, Jinxin Ren
This paper empirically examines how digital finance development promotes corporate climate risk disclosure using Chinese A-share listed firms. It finds that alleviating financing constraints, strengthening environmental responsibility, and …
Siona Malik, Jude Kurniawan
This study evaluates climate risk disclosure quality in ESG reports from The Coca-Cola Company and PepsiCo using the ISSB S2 framework. Both companies meet formal requirements, but PepsiCo provides more detailed and transparent reporting, e…
G. Aguiar
This study compares ESG reporting by Microsoft and Unilever (2020-2023) analyzing integration of GRI, SASB, TCFD, CSRD, and IFRS S1/S2. Microsoft adopts investor-oriented transparency and climate-risk governance, while Unilever emphasizes h…
Kozol, Ece
This replication package provides data and code for a study examining the impact of mandatory climate-risk disclosure on firms' cost of capital and decarbonization using cross-country data with staggered regulatory adoption. The study demon…
Semen V. Dadykin
This paper proposes an algorithm for disclosing responsible business obligations in corporate reporting, aligned with Russian national development goals. It integrates accounting principles, a risk-based approach, sustainable development, a…
Lassaad Ben Mahjoub
This study examines how environmental disclosure credibility affects audit fee pricing in large US firms. Higher credibility reduces audit risk and thus audit fees. Empirical evidence shows a negative association between disclosure quality …
O. Tyvonchuk, Dmytro Titov
This study quantitatively analyzes the narrative component in sustainability reporting under the transition to mandatory CSRD. It confirms the 'narrative turn' by showing narrative data dominates both GRI and ESRS architectures. Significant…
Baginski L.
This paper assesses the completeness of greenhouse gas emission disclosure by Brazilian companies using information entropy. It identifies missing disclosure spots and provides insights for improving disclosure quality.
D. Zakharov, Olena Lagovska, Daryna Osipchuk
This paper proposes a conceptual framework for classifying, recognizing, and measuring carbon assets and liabilities under IFRS, given the lack of a dedicated standard. A comparative analysis of three approaches (IAS 38, IAS 2, IAS 37) reve…
I. Aristova, V. Tkachenko
This paper examines the right to information on the environmental footprint of products as a new dimension of digital human rights, analyzing EU legislation such as Digital Product Passports, the Battery Regulation, CSRD, and ESPR. It explo…
Yutong Ai
This study examines how data assetization affects carbon information disclosure quality in Chinese listed companies. Using signaling, stakeholder, and institutional theories, it proposes that data assetization improves disclosure quality th…
Yijin Wang, Hongzheng Ma
This study finds that voluntary adoption of ISSB-aligned climate disclosure is positively associated with firm value (Tobin's Q) and operational performance (ROA) among Asia-Pacific listed firms. Using difference-in-differences models, the …
Jingyuan Ding, Yuan Lu
This paper proposes a hybrid IoT-Hadoop-blockchain architecture for decentralized Measurement, Reporting, and Verification (MRV) of greenhouse gas emissions. It redefines carbon data as a continuously governed digital asset, leveraging Hype…
Dzakiyy Hadiyan Achyar
This study examines how xBRL-enabled climate disclosures affect banks' ESG financing using panel data from Indonesia, Malaysia, and Saudi Arabia (2011-2025) with a staggered difference-in-difference model. Results show that climate policy p…
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