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 21–40 of 177 papers
Esther Ortiz-Martínez, Salvador Marín-Hernández, Erekle Pirveli
This study investigates whether the gender of feedback providers influences the content and linguistic patterns of submissions to the European Commission's consultation on the draft European Sustainability Reporting Standards (ESRS). Analyz…
Shara Ketty, Moretta Situmorang, Sambas Ade Kesuma +3
This systematic literature review of 10 international articles (2020-2025) examines how information technology, such as XBRL and big data-based disclosure systems, enhances transparency and value relevance of financial reporting. Effectiven…
Yunaita Rahmawati, Eko Ganis Sukoharsono, Lilik Purwanti +2
This study reconceptualizes public sector sustainability reporting as a socially constructed governance practice. Using constructivist grounded theory and mixed methods, it finds that reporting emerges through iterative processes of moral a…
Fonseka M.
This paper empirically examines how mandatory CSR disclosure in China affects firms' dividend decisions. It finds that such disclosure requirements influence dividend payout ratios, highlighting the real economic effects of sustainability r…
Wiwiek Prihandini
This study analyzes 20 sustainability reports from Indonesian financial institutions (banks, insurance, finance companies, securities firms) to assess fintech and AI implementation and disclosure transparency. Banks show the highest levels,…
J. F. Prados-Castillo, Eva R. Porras, Samuel Ribeiro-Navarrete +1
This paper uses a systematic bibliometric analysis and meta-analysis based on PRISMA 2020 to evaluate how blockchain technology can contribute to corporate sustainability reporting and CSRD compliance. The findings show that blockchain can …
Radhiyyah Nadhira Harviaputri, Shiddiq Nur Rahardjo
This study analyzes GRI 2021 compliance in sustainability reports of five Indonesian renewable energy companies for 2024. Using content analysis, it finds PTBA (97%), PGEO (86%), and MEDC (86%) as 'Well Applied', while DSSA (64%) and BREN (…
Alessandra Buonasera, Simona Catuogno
This study examines digital and gender attributes of intellectual capital (IC) disclosure in sustainability reports of Italian listed firms from 2020-2025. Using content analysis and a weighted index, it finds that IC disclosure positively …
T. A. Korneeva, D. Gafurova
This paper discusses the importance of non-financial reporting for sustainable development, highlighting the lack of a unified standard. Through analysis of Russian companies' reports, it proposes a standard structure to improve comparabili…
Беженар, Альона Юріївна, Сташенко, Юлія Вікторівна
This paper provides a comprehensive comparative analysis of international non-financial reporting standards (GRI, SASB, TCFD, ISSB) and European standards (NFRD, CSRD, ESRS). It identifies key differences in mandatory application, regulator…
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…
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.
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