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 401–420 of 825 papers
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…
Erepamowei Ozogu, Lawson Okpoegberi. Ogidiga
This study empirically examines whether corporate governance quality predicts emissions data accuracy in climate reporting. Using panel data of 120 firms from 2019-2024, it measures accuracy as deviation between self-reported emissions and …
Christian Bux, Pasquale Giungato, Serena Sebastiani +1
This study examines the integration of the CSRD and double materiality in a hydroponic agriculture company, using it as a decision-making tool for ESG management and reporting. Through stakeholder engagement and value chain analysis, it ide…
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…
Adisa M.O.
This paper analyzes how compliance with the EU Corporate Sustainability Reporting Directive (CSRD) can drive sustainability leadership among ICT firms. It explores how meeting CSRD requirements may push companies beyond mere disclosure towa…
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…
Jan Philip Boeckers
This paper analyzes the hidden costs of KPI complexity in sustainability reporting on corporate green incentives. It examines how complex metrics affect firm behavior and potentially undermine emissions reduction efforts.
Lamia El Bouanani
This paper examines the mechanisms through which international sustainability reporting standards (e.g., ISSB) are integrated in emerging markets. It analyzes adoption processes and institutional barriers, offering insights for global discl…
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.
XIONG ZHOU, Mohd Haniff Zainuldin
This paper constructs and validates a policy-guided vocabulary for measuring corporate online ESG disclosure, contributing to qualitative assessment of ESG reporting.
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.
Danijela Ćirić Lalić, Uglješa Marjanović, Bojan Lalic +1
This paper explores the intersection of ESG and project society, proposing LPA (Life Project Assessment) as the microfoundation of sustainability reporting capacity. It analyzes the micro-level mechanisms of reporting capacity formation, pr…
Jiayi Li, Meini Han, Xin Bao +1
This paper examines how corporate integrity culture influences narrative disclosure strategies in Management Discussion and Analysis (MD&A). It analyzes whether firms with strong integrity cultures engage in more transparent disclosure prac…
Gjosphink Putra Umar Sakka, Omasrianto Omasrianto, La Ode Safarudin +2
A narrative review of ESG disclosure and integrated reporting literature (2019-2025), analyzing global trends including the adoption of GRI, SASB, TCFD, and ESRS, the shift from voluntary to mandatory disclosure, and impacts on firm value. …
Sanketkumar Babubhai Vachhani, Dr. Dineshkumar Ramjibhai Chavda
This study analyzes environmental disclosure practices of six Indian pharmaceutical and chemical companies using an Environmental Disclosure Index (EDI) from their 2025-26 annual and BRSR reports. All companies achieved maximum scores, indi…
Suman Kumawat, Kamakshi Mehta
This study develops a Sustainability Business Disclosure Index (SBDI) to evaluate sustainability disclosure of Indian banks based on the BRSR framework by SEBI. Analyzing data from public and private banks, it examines the relationship betw…
Assunta Di Vaio, Anum Zaffar, Elisa Van Engelenhoven +2
This study analyzes sustainability reports from leading European ports to assess the maturity of circular intellectual capital (CIC) disclosure. Using double materiality and avoided emissions (Scope 4) as benchmarks, it examines disclosure …
Wenxuan Wang, Mariko Yasu, Kyoko Nagata
This study empirically examines how narrative disclosure quality affects stock price informativeness using Japan's disclosure reform. Findings suggest that higher-quality disclosures improve market efficiency by reducing information asymmet…
Yusuf C.
This paper examines how voluntary declarations beyond formal financial disclosure contribute to the identification and governance of investor-relevant risk. It analyzes the role of substantive articulation and discusses its potential and li…
Mosler A.
This paper outlines strategies for enterprise software to address key EU regulations including the EU Taxonomy, CSRD/ESRS, ESPR, CBAM, and CSDDD. It provides practical approaches for companies to comply with these laws and streamline sustai…
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