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 321–340 of 523 papers
Salem, Ameed Ahmad Mohammad
This study identifies sustainability reporting (SR) challenges for SMEs using the public health pest management sector in Abu Dhabi. Through action research, it develops a sector-specific SR model supported by a digital system. Findings sho…
Madrigal Cruz, Diego Alonso
This paper presents the first verified institutional GHG inventory of a Costa Rican municipality (2020–2025), aligned with IPSASB SRS 1. Total emissions: 164,172.53 tCO2e, dominated by landfill Scope 3 emissions (80.81%). The dataset suppor…
van de Ven, Arco
This article examines how sustainability reporting (ESG) affects the administrative organization and control measures needed for reliable information. It provides a systematic overview of changes and practical challenges for firms.
Frida Wathome
This paper provides an integrated analysis of Kenya's sustainability reporting ecosystem, mapping its multi-layered regulatory architecture including constitutional environmental rights, capital markets guidance, banking sector climate risk…
Mauli Bhardwaj
This chapter compares data protection and ESG disclosure regulations across the EU, India, the US, and Singapore, arguing that effective data governance is essential for ESG compliance. It evaluates each jurisdiction along five dimensions i…
Feni Fitriani Putri Rozi, Bagaskara Sagita Wijaya, Yulia Rimapradesi +1
This study proposes the GRI-EPI framework to explain how global reporting regimes interact with national regulatory and organizational governance to integrate environmental performance into decision-making. Using Indonesia as a case, it ide…
GV AK, Tunguturi S, Palthy RK
This paper develops an integrated analytical framework linking green accounting, circular economy indicators, and SDG 12 targets. It compares six environmental accounting systems (SEEA, GRI, GHG Protocol, TCFD, LCA, MFCA) and evaluates two …
(著者不明)
This paper argues that China's proposed new climate disclosure framework represents a 'third way' distinct from existing TCFD/ISSB standards. Combining policy-driven and market-based mechanisms, China's approach could influence the diversit…
(著者不明)
This paper examines the framework for non-financial reporting on climate risks and opportunities, aligning with global disclosure standards such as TCFD and ISSB. It discusses improving report quality and usefulness for investor decision-ma…
Carungu J.
This paper examines the role of standard-setters in shaping sustainability reporting standards and accountability practices. It explores how these bodies address grand sustainability challenges through standard-setting processes.
Chen X.
This study provides worldwide empirical evidence on how mandatory ESG reporting affects firms' cross-listing decisions. It examines the impact of disclosure regulation on capital market outcomes and international capital flows.
Todeschini S.
This paper comparatively analyzes how EU member states are transposing the Corporate Sustainability Reporting Directive (CSRD) into national law. It evaluates the effectiveness of different national transposition policies and provides insig…
Sáez-Ortuño L.
This paper empirically analyzes how companies communicate operational excellence 5.0 in their CSRD sustainability disclosures. It reveals trends in disclosure content and implications for transparency, offering practical insights.
Agustini A.T.
This paper provides a bibliometric analysis of climate-related disclosure literature and critically evaluates measurement methods. It identifies research trends and assesses the validity and challenges of current measurement approaches, off…
Vishnu Nampoothiri M.
This paper analyzes how the implementation of assurance under the Corporate Sustainability Reporting Directive (CSRD) is fragmented due to varying national standards and scope choices. It highlights that inconsistencies across member states…
Carungu J.
This paper analyzes tensions between EFRAG and ISSB regarding sustainability reporting standards and explores opportunities for convergence. It contrasts their approaches and discusses implications for corporate disclosure and global compar…
Kuzwayo B.
This scoping review systematically maps existing research on ESG disclosure practices, identifying trends and frameworks such as TCFD and ISSB. It highlights the prevalence and quality variations in climate-related disclosures, offering a r…
Ding Q.
This paper proposes a data transmission network design for greenhouse gas emission inspection. It aims to improve the efficiency of collecting and transmitting emission data, supporting accurate emission measurement.
Irina Golocialova
This paper proposes a model applying Agreed-Upon Procedures (AUP) under ISRS 4400 (Revised) to verify ESG indicators mandated by CSRD and ESRS. Through selective verification of data such as CO2 emissions and workforce diversity, it offers …
Gabriel Vasilescu, Larisa Basica, Cristina Tatarcan +1
This article examines practices for disclosing OPEX, CAPEX, and turnover in line with the EU Taxonomy, highlighting common challenges such as data collection, interpretation of technical criteria, and internal controls. It provides guidance…
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