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 125 papers
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…
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 …
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 …
Husni Samara, P. Merello, A. Zorio‐Grima
This study examines how ESG performance and controversies affect dividend payout ratios in European listed firms under the CSRD framework. Using a panel of 550 firms from 2014-2024, it finds that ESG performance is positively correlated wit…
Anderson Yu
This paper proposes the Global ESG Evidence Architecture (GEEA), a seven-layer governance framework for organizing sustainability evidence flows. It identifies the Evidence Infrastructure Layer as the missing institutional layer and introdu…
W. Maroun, D. Ecim, A. Duboisee De Ricquebourg +1
This paper surveys the global landscape of sustainability assurance and discusses implications for the upcoming ISSA 5000 standard. It analyzes assurance quality, scope, and challenges, offering guidance for implementing the new internation…
Nan Deng, X Chen, Giovanna Michelon
This paper analyzes how the adoption of mandatory sustainability reporting standards influences investor perceptions and decision-making. Likely employing empirical methods, it provides insights into the effectiveness of disclosure regulati…
Huang J.
This paper empirically examines how material ESG disclosure affects analyst forecast accuracy. Higher disclosure quality is associated with reduced forecast errors, highlighting the financial relevance of ESG reporting.
Giacomo Rosini
This review systematically categorizes determinants of sustainability reporting quality, including regulation, assurance, and firm characteristics. It provides insights for future research and practice on improving the credibility and usefu…
Taina Tervonen, Laura Kainiemi, Jarkko Levänen
This paper analyzes the impact of the EU's CSRD on corporate sustainability reporting as an enforced institutional change. Based on interviews with Finnish companies and EU professionals, it highlights how the CSRD as a regulative element a…
Joon-Soo Han
This study examines how amendments to EU sustainability reporting standards (CSRD/ESRS) affect corporate disclosure practices, evaluating changes in reported information and corporate strategies, and discussing regulatory effectiveness and …
Sauer S.
This paper empirically demonstrates how organizational life cycle assessment (O-LCA) can be used to meet the data requirements of the European Sustainability Reporting Standards (ESRS). Through a case study, it shows that O-LCA can efficien…
Vâlcu E.N.
This paper explains the key points of the EU's Corporate Sustainability Reporting Directive (CSRD) and Corporate Sustainability Due Diligence Directive (CSDDD). These directives mandate sustainability reporting and due diligence for compani…
Čufar M.
This paper empirically analyzes how mandatory environmental disclosures in EU corporate sustainability reports affect firms' regional embeddedness in green economic systems. Using firm-level data, it examines the effects of disclosure requi…
John Finch, Li Xiang
This paper discusses system integrity in sustainability reporting across materiality, transition, and stewardship. It provides a framework to enhance reporting quality and bridge corporate practice with regulatory requirements.
Jan Hohberger, Dimitri Simonin, Emmanuelle Reuter
This global study examines the deterrent effect of mandatory ESG disclosure regulations on corporate ESG incidents, testing whether regulatory enforcement improves corporate behavior and reduces negative ESG events.
Kumashiro T.
This paper explores methodologies to ensure the accuracy of ESG information. It discusses frameworks for enhancing data reliability, including verification, third-party assurance, and compliance with disclosure standards. Practical approach…
M. Adisa, A. Abdullai, Shola Oyedeji +1
This study examines how CSRD adoption shapes sustainability leadership and organizational capabilities among ICT firms in Finland through qualitative document analysis. Drawing on institutional theory, it identifies five interrelated mechan…
P. Joshi
This systematic review of 39 Scopus-indexed studies (2010-2025) on integrated reporting (IR) reveals research evolution from conceptual to empirical, identifies framework limitations, and proposes a refined multi-capital disclosure model in…
Ida Bagus Kerthyayana Manuaba, Juwono -
This paper presents the DCM Corpus, a pipeline and dataset for measuring digital capability from multilingual corporate annual and sustainability reports of Asian listed companies. It applies paragraph-level scoring using a multilingual dic…
Browse by Topic