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 281–300 of 561 papers
O. Bohomaz
This paper proposes a conceptual foundation for accounting within enterprise management information systems to support digital transformation and sustainability. It integrates accounting, management accounting, ERP, BI analytics, and ESG mo…
Fira Shafina, M. Haykal, J. Lee
This paper explores the adoption of XBRL in South Korea's capital market, linking it to improved disclosure and sustainability outcomes. Mandatory XBRL filing via the DART system reduces information asymmetry and financing costs. The study …
D. Liang, Zijie Chen, Chuanli Wei
This study proposes a method to detect semantic mismatches between financial statement line-item labels and XBRL taxonomy elements in SEC 10-K filings. Using TF-IDF and BM25 for text similarity scoring combined with industry peer benchmarki…
Redha Abd Al-Khadr Hammoud
This study examines the effect of accounting digitalization on environmental and social disclosure quality at an Iraqi university. A survey of 100 accounting faculty finds a very strong positive correlation (r=0.820), with data integration …
Abdullah Almutairi, Amjad Jameel Al-Shorafa, F. Haidar +2
This study examines the impact of climate risk disclosures on auditors' workload using data from Egyptian non-financial companies (2017-2022). Results show that greater climate risk disclosure leads to increased audit effort, and this effec…
Taban Saadi Pasha
This paper analyzes overlapping risks between financial and non-financial disclosures at Emirates NBD, finding five risks: regulatory, reputation, cybersecurity, human capital, and climate. Using mixed methods (case study, content analysis,…
Viral Chavda
This paper reviews the evolution of corporate social reporting (CSR) in India from 1990 to 2025, identifying four eras: Philanthropy, Compliance, ESG, and Integration & Impact. It analyzes the shift from voluntary philanthropy to mandatory …
Bleck Capouell Tegofack
Analyzes 12 sustainability reports from 4 industrial enterprises in Cameroon. Finds 7 environmental themes disclosed, with emissions being most common and energy least. Disclosed information is mostly positive and narrative, lacking monetar…
Jatin Kumar Jaiswal, Pooja Kumari, Dharen Kumar Pandey
This first systematic literature review integrates CSRD and EU Green Taxonomy, analyzing 60 peer-reviewed articles (2022-2025) via the TCCM framework. Key findings show dominance of stakeholder, legitimacy, and institutional theories, with …
Indrit Ago
This study examines sustainability reporting implementation readiness in Albania using mixed methods: documentary analysis of 200 largest companies and survey of 127 accounting professionals. It finds that regulatory, corporate, and profess…
Dr. Osama Zaid Mohammed Manoukh
This study examines the impact of adopting accounting measurement standards for sustainable development on improving financial report transparency, using a field study at Baghdad Soft Drinks Company/Pepsi. Based on the problem that traditio…
Yujia Luo, Juan Ramon Candia Jorquera, Peter David Ball
This paper proposes a System-of-Systems framework to integrate manufacturing Digital Twins (DTs) with corporate Sustainability Reporting (SR). Based on literature analysis and expert interviews, it identifies data mismatches between process…
Elisabet Zafra Gómez, Germán López‐Pérez, Laura Sanz-Martín +2
This bibliometric analysis of 57 papers (2016–2024) examines blockchain's role in sustainability reporting. It identifies five thematic clusters: triple-entry accounting, ESG reporting, supply chain traceability, accounting automation, and …
Ira Acharya, Neera Jain, Imlak Shaikh
This paper conducts a thematic review of how corporate governance mechanisms influence sustainability reporting. It finds that formalization, stakeholder focus, and attention to detail in reporting are clearly affected by the robustness of …
Bojana Novićević Čečević, Milica Djordjevic
This study examines the determinants of sustainability reporting, focusing on the influence of owner gender and financial indicators. It contributes to understanding corporate disclosure practices.
Kostiantyn Bezverkhyi, Volodymyr Khochai, Iryna Parasii-Verhunenko +3
This study develops a methodological approach for sustainability reporting tailored to crop-producing agricultural enterprises in Ukraine. It identifies indicator groups for economic, social, and environmental performance, proposing a stand…
I Putu Sudana I Gusti Agung Jaya Utama
This study examines the impact of board knowledge and expertise on the quality of sustainability reports. It hypothesizes that firms with boards possessing greater environmental and social expertise produce higher-quality reports. Findings …
Tan Sin Hon Albert; id_orcid 0009-0001-8996-7933 Tan
China's 2024-26 reforms linked sustainability reports to securities disclosure, but legal consequences of false statements remain unsettled. This article distinguishes between classification (by channel) and consequences (by statement type,…
ShahinazHanem (Sherry) Rashad S. Abdellatif, Valdir Filipe, Rehna Haneef
This study compares three key sustainability disclosure frameworks: Canada's CSDS (voluntary, financially material), EU's CSRD/ESRS (mandatory, double materiality), and India's BRSR (mixed, stakeholder-oriented). Despite ISSB interoperabili…
Radosveta Krasteva-Hristova, Biser Krastev
This study examines whether ESRS-based ESG disclosures cover a life cycle perspective and provide risk-relevant information for sustainable finance. Using qualitative comparative content analysis of 2024 disclosures from Enel, Unilever, and…
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