GX Research Hub · English
GX & Decarbonization Research
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.
🇪🇺 EuropePreprintBuhalterinės apskaitos teorija ir praktika2025#Disclosure InfrastructureDOI
Evaluation of Corporate Sustainability Disclosure Practices in Listed Companies of the Baltic States
Paulius Česlovas Jokūbauskas, Asta Šalienė
This study evaluates sustainability disclosure practices of listed companies in the Baltic States from 2021–2024 using GRI and ESRS standards. Findings reveal limited and uneven disclosure, with economic and social indicators underreported …
PreprintJournal of Advance Research in Business, Management and Accounting (ISSN: 2456-3544)2025#Disclosure InfrastructureDOI
FROM COMPLIANCE TO COMPETITIVE EDGE: A FINANCE LEADER’S GUIDE TO IFRS S1 AND S2
Syed Safwan Kamal
This paper examines the strategic and operational implications of IFRS S1 and S2, identifying key challenges in integrating sustainability disclosures into mainstream financial reporting: regulatory misalignment, fragmented ESG data systems…
🇺🇸 USAPreprintLecture Notes in Education Psychology and Public Media2025#Disclosure InfrastructureDOI
Exploration of Mandatory ESG Disclosure Regulations: Comparative Insights from the EU, UK, and China, and Their Implications for California's SB253 and SB261
Ruiwen Ma
This paper provides a comparative analysis of mandatory ESG disclosure regulations across the EU (CSRD), UK (TCFD), and proposed SEC rules, exploring implications for California's SB253 and SB261. It finds that legal traditions shape disclo…