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 401–420 of 523 papers
Dita Hikmawaty Oktavia Ningrum, Aliya Dimarizkya, Natasha Elisabeth Manuputty +2
This study examines the implementation of PSPK 1 and PSPK 2, the assurance standards for sustainability reports mandated by Indonesia's Financial Services Authority (OJK). It identifies challenges in ESG data quality, consistency, and relia…
Gita Apsari Dewi
This study analyzes the readiness of Accounting Information Systems (AIS) for ESG reporting in Indonesia, considering technological, organizational, environmental factors and ESG data capability. Through content analysis of sustainability r…
R. Bezdushnyi
This paper proposes a mechanism for accounting and information support to prepare sustainability reports for agricultural enterprises, integrating financial and non-financial indicators. It aligns with ESRS and GRI standards, outlines imple…
Lorena Pérez-Alfonso, Sofía García-Manglano
This study examines how environmental sustainability practices relate to financial performance (ROA) in Spanish IBEX 35 firms, in the context of CSRD/ESRS. Using fsQCA on three conditions (renewable energy share, waste recovery, EMAS maturi…
Jin-soo Kim, Yun-Kyeong Lee
This study empirically examines the impact of sustainability reports and third-party greenhouse gas verification opinions on firm value using KOSPI-listed firms for 2022-2023. Results show that voluntary disclosure increases firm value, and…
Li-Yang Chang, Chih-Ming Chen, Hen-Hsen Huang +3
ESG-KG is a system that extracts multi-modal information (text, tables, figures, infographics) from corporate sustainability reports to build a knowledge graph. It integrates LLM-based reasoning with retrieval-augmented generation to automa…
Hua Guo, Jiayao Hong
This study constructs an ESG intelligence transformation model for investor decision-making in China's capital market, based on information chain theory and intelligence transformation theory. Analyzing Chinese securities analyst reports, i…
Amin Lotfy
This study conceptually examines how sustainability-oriented double materiality reshapes audit risk assessment and professional judgment in assurance engagements. It proposes a framework that positions double materiality as the subject of a…
Anton V. Kozhokar
This study analyzes the practical aspects of preparing sustainability reports in Russian and foreign power generation companies. It examines how firms navigate international standards (GRI, IFRS-ISSB) and emerging national standards, provid…
Árni Claessen, Throstur Olaf Sigurjonsson, Stefan Wendt
Based on document analysis of sustainability reports from ten leading Icelandic firms and interviews with company representatives, this study finds that current governance disclosures cover only 20-30% of ESRS minimum requirements. Key chal…
Veronica Tania Manirili, Giska Audia Fatima Ina, Janete Firdaus Adele Djawa +1
This qualitative literature review examines how sustainability accounting frameworks (GRI, ISSB) enhance transparency and sustainability performance. It finds that structured ESG disclosures improve stakeholder assessment and help firms eva…
C. Dineen, R. Lupton, S. Allen
This study examines how firms disclose uncertainty in greenhouse gas (GHG) emissions. Analyzing 2,636 sustainability reports, it finds that 97.6% of firms reporting emissions provide only single-value estimates, with fewer than 1% quantifyi…
Ken Holley, Virginia Cathro
This paper examines the impact of mandatory climate reporting on corporate social responsibility, organizational transformation, and market dynamics in New Zealand. It provides empirical insights into how reporting obligations influence cor…
Esam O. Elharon, Noora A. Hassan, Ahmed Z. Metwally
This paper examines how proactive climate change disclosure affects corporate credit ratings, with a focus on the moderating role of accounting earnings quality. It highlights the risks of earnings management and advocates for more frequent…
Ntombizandile Mbiza, F. Matenda, J. D. Mvunabandi +1
This scoping review synthesizes 19 studies on enablers and barriers to corporate blue accounting disclosure. Findings show disclosure is driven by stakeholder pressure and climate commitments, but hindered by lack of standardized frameworks…
Hadiyan Prayoga, Felicyta Adelanam Soko, J. Badruzaman
This study examines whether SASB-based materiality disclosure provides value-relevant information to investors. Using Indonesian listed firms from 2017-2022, it finds a positive relationship between materiality disclosure and stock prices, …
Katarzyna Kobiela-Pionnier, Mariusz Karwowski
This paper identifies challenges in digitalizing sustainability reporting using the XBRL ESRS taxonomy, based on interviews with XBRL experts. The ESRS taxonomy is more complex than the ESEF taxonomy, featuring many non-numeric tags. Compan…
Tomislav Radoš
This paper analyzes the postponements and transitional exemptions under the EU CSRD, examining how regulatory amendments balance sustainability transition goals with competitiveness. Using ESG rating results for 2025 and ESG Academy outcome…
Anderson Yu
This paper proposes the Global ESG Evidence Architecture, a seven-layer institutional system for sustainability governance. It identifies a gap in evidence infrastructure and introduces Evidence Anchoring and the PADV framework to convert s…
Georgina Ge, Martian K. Linnenluecke, Rui Xue
This study develops a framework to assess the extent to which GRI reports capture planetary boundaries-related information, applying text mining to GRI reports of ASX100 companies from 2016 to 2020. Results show limited capture overall, but…
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