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 521 papers
Jámbor A.
This paper investigates the preparedness of Hungarian public interest entities for the CSRD through interviews, revealing hidden complexities in sustainability reporting. It highlights challenges in interpreting disclosure requirements and …
SAMPAIO, Thicia Stela Lima, SILVA, Germana Nascimento da, OLIVEIRA, Maria Larisse da Silva +1
This article analyzes the impact of sustainability reporting on the new paradigm of accounting statements, in the context of Brazil's CVM Resolution 193/2023 adopting ISSB standards (IFRS S1/S2). It argues that converting non-financial data…
Albert Tan
This paper argues that ESG disclosure reliability is an institutional outcome, proposing a channel-based framework with four elements: legal vehicle, actors, procedural pathways, and sanctions. It operationalizes a 0-2 Accountability Channe…
Mangiuc M.D.
This paper analyzes the EU's Corporate Sustainability Reporting Directive (CSRD) as a paradigm shift from voluntary sustainability reporting to a legal requirement. It examines the directive's requirements, scope, and implications for compa…
Pedro Henrique Godoy Sato, Mariana Pereira Bonfim
This study analyzes 43 comment letters from BRICS countries (Brazil, Russia, India, China, South Africa) on the IFRS S2 climate-related disclosures exposure draft. Results show emphasis on clear terminology, combined qualitative and quantit…
І. В. Арістова, В. В. Ткаченко
This article analyzes the right to information on products' environmental footprint as a new dimension of digital human rights. It examines EU legislation including Digital Product Passports, the Battery Regulation (2023/1542), CSRD, and ES…
Niklas Quernheim, Hannah Scheerer, Annika Hesse +5
This paper systematically analyzes data space concepts (Digital Product Passport, Catena-X, PACT, Asset Administration Shell) for sharing environmental information needed in sustainable product development. It compares data types, semantic …
Niklas Quernheim, Hannah Scheerer, Annika Hesse +4
Sustainable product development requires early access to environmental data such as material origin, energy use, and emissions, demanding interoperable cross-organizational data sharing. This paper systematically compares data space initiat…
Marija Glišić, Charles Møller, Badrinath Veluri +1
This paper proposes a conceptual model, the Digital Process Passport, for collecting and sharing manufacturing information to support sustainable manufacturing. It integrates data scattered across enterprise systems to quantify, monitor, an…
André Pomp, Maike Jansen, Holger Berg +1
This concept paper presents SPACE_DS, a privacy-preserving data space for circular economy data. Its goal is to enable creation of Digital Product Passports (DPPs) by collecting lifecycle data from multiple supply-chain stakeholders while p…
Moritz Hörger, Mara Simon, Yannik Hermann +3
This paper addresses Digital Product Passports (DPP) as a data infrastructure for sustainability, exploring how passport data can drive circular strategies (e.g., reuse, repair, recycling). It contributes to the growing EU policy context of…
Dominik Piétron, Philipp Staab, Florian Hofmann
Strategic product data management can foster circular ecosystems and cut carbon emissions. The authors analyze the EU's Digital Product Passport (DPP) and five product life cycle cases, proposing publicly coordinated product data platforms …
Agneta Ghose
This supplementary material assesses the current state of LCA data sharing against the FAIR principles (Findability, Accessibility, Interoperability, and Reusability). It reviews how life cycle inventories are shared in 25 peer-reviewed LCA…
Agneta Ghose
This study assesses the status quo of LCA data sharing against the FAIR principles. It finds that FAIR implementation is rare in practice and that LCA-specific guidance is missing, while generic repositories are the main enabler. A workflow…
Azhar ul Haque Sario
This companion for a 2025 academic course covers the global implementation, technical analysis, and strategic application of IFRS Sustainability Disclosure Standards (ISSB). It likely addresses corporate disclosure practice and investor eng…
HHS Office of Climate Change and Health Equity, Ana Catarina Formigoni Abel, Joseph McCannon +9
This discussion paper examines the landscape of greenhouse gas emissions reporting by US hospitals, summarizing federal, state, and local requirements as well as voluntary initiatives. It provides a first-of-its-kind estimate of the number …
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 …
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