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 361–380 of 523 papers
Olena V. Shyrobokova
This paper substantiates the ecosystem approach to IFRS, arguing that IFRS S1 and S2 standards integrate financial and non-financial reporting through a common conceptual framework. It shows that these standards treat non-financial factors …
Shaikh Afnan Birahim
This paper proposes a conceptual architecture to embed sustainability attributes within ERP systems to enhance ESG auditability and regulatory enforceability in emerging economies. Using SAP FI/CO as an illustrative example, it specifies th…
Macuda M.
This paper examines the state of voluntary assurance on sustainability reporting in European companies before the implementation of the CSRD. It investigates the prevalence, types (limited vs. reasonable assurance), and providers of assuran…
Boiral O.
This paper examines how external assurance of ESG disclosures affects investor and financial institution confidence. It analyzes the relationship between assurance quality and disclosure reliability, highlighting challenges in assurance sta…
Tatiyna Butenko, V. Butenko
This paper argues that Luca Pacioli's double-entry principle remains vital for ensuring reliability and internal control in mandatory sustainability reporting under ESRS, focusing on Ukraine. It provides practical examples of applying doubl…
D. Leshchenko
This paper specifies the role of internal audit in ensuring reliability and transparency of sustainability reporting in aviation enterprises. It systematizes key ESG indicators (CO2, green fuel, noise) and proposes an internal audit matrix …
Tarisai Maria Chatora, Romeo Yohane
This study examines the adoption of IFRS S1 and S2 among listed companies in Zambia, finding moderate adoption levels and a gap between awareness and implementation. Organizational capacity, technical readiness, and institutional pressure s…
Qian Liu, He Liu, Ming Qin +2
This paper analyzes China's proposed new climate disclosure paradigm, positioning it as a 'third way' distinct from existing international frameworks. It examines the potential impact on global sustainability governance.
Anderson Yu
This paper formally defines the Evidence Infrastructure Layer as a pre-disclosure transformation environment for generating structured, traceable, machine-readable sustainability evidence from real-world operational activities. Positioned a…
Kristina Rudžionienė, Diana Bachtijeva
This paper evaluates the quality of environmental and social disclosure among large Lithuanian firms from 2017-2024. Content analysis shows a rise in numerical information from 12% to over 70%, indicating that stricter regulation promotes q…
Carungu J.
This paper analyzes how global sustainability reporting standards (e.g., ISSB, TCFD) influence the discourse on policy and corporate disclosure within the EU. It examines interactions and harmonization challenges with the EU's own CSRD.
Papafloratos T.
This study evaluates waste management disclosures and CSRD readiness in Greek hotel CSR reports. It finds gaps in disclosure quality and strategic integration, offering recommendations for compliance with the new EU sustainability reporting…
Kulik A.
This paper analyzes stakeholder participation in the ISSB's consultation on the first exposure drafts for sustainability reporting, examining who participated, what comments were made, and how they influenced the standards.
Antonio Carlos Daud Filho, Glauco Augusto de Paula Caurin, José Reinaldo Silva +2
This study proposes an automated system using low-cost drones equipped with CO2 and methane sensors to collect greenhouse gas data and transmit it directly to a cloud repository via 4G. Proof-of-concept tests in an outdoor campus environmen…
Caccialanza A.
This paper analyzes the current state of sustainability disclosure and external assurance in the Italian agrifood sector. It examines how disclosure quality and assurance affect transparency, considering alignment with the EU Non-Financial …
Ayu Puspitasari, Ika Nur Azmi
This study examines the readiness of 41 Indonesian mining companies for ISSB standards (IFRS S1/S2) using content analysis. It finds 36.6% high readiness, 48.8% moderate, 14.6% low. Critical gaps include ESG-financial integration, scenario …
Sabbatucci A.
This paper examines the sustainability assurance landscape after the EU's CSRD, using scenario analysis to explore evolutionary pathways for assurance standards and practices. It addresses the growing demand for assurance due to stricter re…
Nakashima A.
This study examines firm-size heterogeneity in the effect of ESG disclosure on firm value under Japan's institutional reform. It finds that larger firms benefit more from disclosure, while smaller firms show weaker effects. Provides insight…
Villanova, Marcio
This report introduces the concept of Evidence Compression Risk: the probability-weighted financial exposure when regulatory evidence demands exceed a supplier's capacity to produce granular documentation. It analyzes how EU regulatory simp…
Sivakami B.U.
This paper assesses the readiness of MSMEs for green finance, focusing on reporting and compliance. It offers a practical framework for evaluating current practices and identifies key barriers, supporting the extension of climate disclosure…
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