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 341–360 of 825 papers
Nicolas Antheaume, Souâd Taïbi
This editorial introduces a themed section on multi-capital accounting (MCA), tracing its evolution from infancy in the 2010s to its current institutionalization under ISSB and EU CSRD. It reviews conceptual debates on weak vs. strong susta…
マテリアリティの再整理―４概念を切り分ける―
國部 克彦
This paper reorganizes the concept of 'materiality' in ESG/sustainability disclosure by distinguishing four different concepts (e.g., financial materiality, impact materiality). It clarifies each concept's meaning and scope, helping practit…
Ryohsuke Tanaka
This paper proposes an evaluation method for sustainability disclosure information in ESG investment decision-making, focusing on how investors should assess the quality and reliability of disclosed data and providing a practical evaluation…
Velte P.
This paper critically examines the EU Omnibus proposal's impact on sustainability reporting regulations such as CSRD. It discusses the balance between simplifying reporting obligations and maintaining regulatory effectiveness, warning that …
Setiawan A.
This paper examines the localization of IFRS S1 and S2 (ISSB standards) in Indonesia through the lens of institutional translation and sectoral readiness. It likely sheds light on the institutional challenges and sector-specific preparednes…
Widagdo A.K.
This empirical paper examines how audit committee characteristics, financial performance, and listing age influence greenhouse gas emission disclosures among high-emitting industries in Indonesia. It highlights governance factors associated…
MARTIN-DOMINGO, Luis, Efthymiou, Marina, Mujica Mota, Miguel
This study evaluates GHG reporting by 16 European airline groups. While Scope 1 totals and emissions intensity are reported by most carriers, Scope 2/3, non-CO2, SAF lifecycle, and offsetting disclosures lag badly. The authors argue CSRD, E…
Elena G. Antonova
This article discusses organizational and legal aspects of ensuring reliability of non-financial (ESG) reporting. It highlights the role of credible sustainability disclosure in lending and investment decisions and argues for legislative re…
Yujia Luo, Juan Ramón Candia, PD Ball
This paper proposes a System-of-Systems framework that integrates operational Digital Twins (DTs) with corporate sustainability reporting (SR). It identifies data mismatches between process-level DT data and periodic facility-level SR data,…
NGO "Club Ecological Initiative" (NGO CEI)
This action note outlines key findings, priorities, and next steps for developing corporate reporting, sustainability reporting, and assurance practices in Ukraine. Based on a June 2026 expert roundtable, it proposes a practical agenda for …
Vidhya S.
This paper proposes a method to integrate corporate governance with sustainability reporting using the Balanced Scorecard framework, aiming to enhance the quality and consistency of corporate sustainability disclosures.
Oteng D.
This paper explores the use of digital product passports (DPP) to enable a circular economy in the built environment, aiming for net-zero emissions. DPP enhances transparency of materials' life cycle data, promoting reuse and recycling. It …
Jemma Nolan, Swarna Jaiswal, Jane Massy +1
This paper systematically reviews the challenges and pathways for implementing sustainability reporting in agrifood systems, focusing on Scope 3 emissions and supply-chain-wide disclosure. It analyzes the gap between corporate practices and…
Katya Margarita Méndez-Maldonado, Flor Nancy Díaz-Piraquive, Leonardo Daniel Amell Arinez +1
This study compares Colombian sustainability disclosure instruments with ISSB, ESRS, and GRI standards using qualitative document analysis. It identifies convergence, divergence, and gaps, noting increased formalization but significant diff…
Wang J.
This study analyzes the impact of mandatory ESG disclosure regulations on stock market reactions. It empirically examines how disclosure mandates affect firm cost of capital and investor behavior.
Lucas José Oliveira Duarte
This paper develops a guide explaining the European Sustainability Reporting Standards (ESRS) and their connection to the Sustainable Development Goals (SDGs). It provides practical insights for companies on how to align their ESRS reportin…
Fajar Muhammad Nugroho
This systematic review examines challenges and impacts of IFRS S1 and S2 adoption in the mining sector (2022-2024). Larger firms show progress, but SMEs face resource and technical barriers. Gaps remain in quantitative metrics like scope 3 …
Jiaojiao Han, Yan Zhong, Xiaoyun Zhao +2
Under China's carbon peaking and neutrality goals, this study evaluates environmental accounting disclosure quality of 30 listed steel companies (2019-2023) using AHP and content analysis. Annual reports dominate, but standalone environment…
Pandolfi, Nicola
This paper presents an exhaustive census of 5,087 CSRD-window filings from the July 2026 snapshot of filings.xbrl.org, detecting zero facts, dimensions, or units using ESRS taxonomy namespaces. It provides a reproducible methodology and doc…
Sharma A.
This paper examines the skills and job roles required for effective corporate climate reporting, drawing insights from India. It suggests that high-quality climate disclosure demands a distinct set of competencies, including technical knowl…
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