This page provides an English interface to the gxceed GX paper corpus. The corpus aggregates papers from 14 contributing 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 825 papers
Γεώργιος Λιάπης
This paper analyzes the connectivity between financial and ESG reporting. Greece's Law 5164/2024 mandates sustainability disclosure, integrating annual financial statements with sustainability reports. It explains ESRS double materiality an…
Angie Tatiana Rios Jaimes
This study examines the applicability of ESG, GRI and ISSB reporting frameworks in Colombia's agro-industrial sector. Using a mixed method—bibliometric analysis of Scopus/WoS publications plus systematic review of strategic approaches—it an…
Benetan Septria Pangkapi, Dhio Firman Alfiyan, Galasena Mursyid Prasetyawan +2
This study assesses PT Timah's readiness to adopt IFRS S1/S2 and compares its sustainability disclosures with independent field evidence. While organizational foundations exist (ESG team, digital risk system), major gaps remain in climate s…
Gianmarco Salzillo, Nicola Moscariello, Michele PIZZO
This conceptual paper explains why standardisation does not necessarily yield substantive comparability in sustainability reporting. It argues that concentrating standard-setting authority around financial-reporting-rooted institutions may …
Komang Adi Kurniawan Saputra, Putu Ayu Sita Laksmi, Naori Miyazawa
A quasi-experiment with 60 Balinese tourism firms shows blockchain integration raised environmental reporting accuracy by 18.6% and cut verification time by 67% (9.4 days). Smart contracts boosted stakeholder trust and reduced audit costs, …
(著者不明)
This study examines how sustainability performance, third-party assurance, and green governance distinctly shape audit opinions. It suggests these elements play separate roles in auditors' judgments, informing how assurance quality and disc…
Xing Zhou, Fenglan Zhang, Yunqiu Qiu +1
This study empirically examines how China's Low-Carbon City Pilot program drives corporate carbon information disclosure. It identifies the causal effect of policy signals on firms' disclosure behavior, illuminating regulation-led disclosur…
Nha Minh Nguyen, Malik Muneer Abu Afifa, Duong Van Bui +2
Using panel data from 2,605 listed firms across ASEAN-6 (2020–2024), this study tests whether ESG disclosure improves integrated reporting quality and thereby drives value creation, measured by investment efficiency. Integrated reporting qu…
Eric Thomas Joseph
India mandated BRSR filing for the top 1,000 listed firms from FY2022-23, with assured BRSR Core indicators phased in from FY2023-24. This narrative review synthesizes SEBI circulars, empirical studies and reporting surveys across four ques…
Peng Zhou, Donatella Valente, Vincenzo Giannico +2
This paper proposes an exploratory indicator measuring disclosure consistency in ESG environmental reports and applies it to Chinese corporations. By quantifying the coherence and continuity of disclosed content, it offers a framework relev…
Wenhao Wang, Ziyi Hong, Ziying Lian +2
This study examines how the degree of ESG emphasis in government reports shapes firms' ESG disclosure behavior. It suggests that policy messaging from regulators can act as a driver of corporate disclosure. Relevant to disclosure-infrastruc…
Contipelli E.
A practical guide to sustainability reporting under the EU's Corporate Sustainability Reporting Directive (CSRD). It outlines the disclosure requirements and reporting process for companies operating in the EU market, offering an introducto…
Yoon B.
This paper examines regulatory trends in climate disclosure and their implications for industrial transition. It likely addresses the convergence of frameworks such as TCFD, ISSB and CSRD and the shifting compliance demands on firms and sec…
Kevin Kevin, Herlin Tundjung Setijaningsih
This study examines whether sustainability assurance in ESG reporting enhances stakeholder trust among Indonesian public companies (2023–2025). Using qualitative content analysis, it finds assurance improves trust via greater ESG data relia…
Sandy Jenfa Utomo, Herlin Tundjung Setijaningsih
This study analyzes how sustainability assurance strengthens ESG disclosure transparency among Indonesian public companies (2023–2025). It finds assurance enhances reliability, accountability, greenwashing deterrence, and internal controls,…
Md. Shahriya Mannan, Sharmin Akter, Md. Kamrul Hassan Tuhin +1
This critical narrative review examines corporate sustainability reporting in developing and emerging economies, assessing determinants, regulatory effects, credibility, and the impact of global baseline standards. Firm size, industry sensi…
Nataliia Pozniakovska, Bondar Mykola, Olena Tsiatkovska +3
This study positions narrative reporting as an independent accountability concept and builds a framework for civil society organizations. Combining bibliometric analysis of 380 Dimensions-indexed publications, a review of the IFR4NPO/INPAS …
Muhammad Aryuda Silfa
This qualitative literature review examines how sustainability assurance strengthens stakeholder trust and corporate reporting quality. Independent assurance reduces information asymmetry by improving perceived reliability, completeness, an…
Saidu Musa, Mansi Mansi, Rakesh Pandey +1
This study develops a Climate Change Disclosure Index for local governments and analyses 520 reports (2007-2023) plus interviews with 29 Tasmanian councils. It finds fragmented emission reduction implementation and tensions between commitme…
Alvaro Sabio, Domingo Martínez-Martínez, Javier Andrades
This paper maps the intellectual structure of nonfinancial reporting research, contrasting voluntary and mandatory disclosure streams. It finds research is driven by policy milestones (GRI, Directive 2014/95/EU): voluntary disclosure focuse…
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