GX Research Hub · English
GX & Decarbonization Research
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.
Peer-reviewedJournalePaper Bisnis : International Journal of Entrepreneurship and Management2026#Disclosure InfrastructureDOI
The Influence of Assurer Type, Standard Assurance, and Level Assurance on the Extent of Assurance Statements in Sustainability Reports: A Conceptual Study
Ni Komang Ayu Devi, Putu Agus Ardiana
This conceptual study examines how assurer type, assurance standards (ISAE 3000, AA1000AS), and assurance level (limited vs. reasonable) affect the breadth of assurance statements in sustainability reports. Using legitimacy and institutiona…
Peer-reviewed🌍 GlobalJournalSustainability2026#Disclosure InfrastructureDOI
Signal or Noise? Readability and Signaling in the First Year of IFRS S2 Sustainability Reporting in an Emerging Market: Evidence from Türkiye
Eda Oruç Erdoğan, Ozan Özdemir, M. Erdoğan
This study examines the first corporate disclosures aligned with IFRS S2 using NLP and text mining. Analyzing 2024 reports of 18 firms in Borsa Istanbul Sustainability 25 Index, it finds strong technical discipline and standard adherence bu…
Peer-reviewedJournalSustainability2026#Disclosure InfrastructureDOI
TSRS-Aligned Sustainability Reporting in Turkey’s Agri-Food Sector: A Qualitative Content Analysis Based on GRI 13 and the SDGs
E. Dindar
This paper analyzes the first TSRS-aligned sustainability reports of eight agri-food firms listed on BIST in Turkey. Using GRI 13 and SDGs as frameworks, it finds strong climate-related disclosures but weak coverage of agro-ecological impac…
Peer-reviewed🌍 GlobalJournalJurnal Ilmiah Akuntansi2026#Disclosure InfrastructureDOI
Determinants and Measurements of Sustainability Reporting Quality: A Systematic Literature Review
Yusli Mariadi, N. L. Wiagustini, N. Rasmini +1
This systematic literature review of 33 empirical studies (2013-2023) identifies determinants and measurement methods of Sustainability Reporting Quality (SRQ). Key factors include corporate governance, stakeholder engagement, board diversi…
Peer-reviewed🌍 GlobalJournalEnvironment and Social Psychology2026#Disclosure InfrastructureDOI
A Hybrid IFRS–GRI Measurement Model for Assessing Public-Sector Sustainability Reporting in Asian Governments
Dian Anita Nuswantara, Lintang Venusita, Ika Permatasari +2
This study develops a hybrid measurement model (PSSDI) integrating IFRS S1/S2 and GRI to assess sustainability reporting by governments in Indonesia, Malaysia, Singapore, and Hong Kong. Findings show significant maturity differences, with S…
Peer-reviewed🇪🇺 EuropeJournalRomanian Economic Journal2026#Disclosure InfrastructureDOI
Redefining Sustainability Reporting in the EU: Insights from the CSRD, ESRS, and the EU Omnibus Simplification Package
Nikolina Dečman
This paper analyzes the latest changes in the EU sustainability reporting system, focusing on the CSRD and ESRS, and how the Omnibus Simplification Package proposes to simplify procedures, extend deadlines, and focus mandatory reporting on …
Peer-reviewed🌍 GlobalJournalSocial Science Research Network2026#Disclosure InfrastructureDOI
Bridging The GAAP Gap: Developing an Integrated Financial and Sustainability Reporting Framework to Access Green Capital and Optimize Agribusiness Revenue
Olumide Olumayowa Fowowe
This paper identifies the 'GAAP Gap' between traditional financial reporting and sustainability information demanded by investors in agribusiness. It proposes an integrated reporting framework to improve access to green capital, reduce cost…
Peer-reviewed🇪🇺 EuropeJournalEconomics and Environment2026#Disclosure InfrastructureDOI
Environmental issues and digital transformation in sustainability reporting in enterprises in Poland
E. Stawicka
This study evaluates the use of IT tools in sustainability reporting by Polish companies, finding diverse standards, poor data comparability, and limited adoption of advanced analytics. It highlights a lack of transparency and the need for …
Peer-reviewedJournalInternational Journal of Accounting and Economics Studies2026#Disclosure InfrastructureDOI
Sustainability Accounting Compliance Under IFRS S2:Carbon Emission Disclosure in IndonesianState-Owned Enterprises AcrossThree Regulatory Phases
Widyaningsih Azizah, Eka Sudarmaji, Hotman Fredy
This study develops IFRS S2-based carbon emission disclosure compliance indicators and assesses Indonesian state-owned enterprises across three regulatory phases. Findings show significant compliance improvements in later phases, with quali…
Peer-reviewed🌍 GlobalJournalJournal of Accounting in Emerging Economies2026#Disclosure InfrastructureDOI
Russia's politically motivated foreign ownership and its impact on sustainability disclosure
Erekle Pirveli, T. Uman, V. Partsvaniya
Analyzes how politically motivated Russian foreign ownership affects sustainability disclosure in Georgia, using CSRD/ESRS benchmarks. Russian-owned firms disclose less, especially on social and governance dimensions, while environmental di…
Peer-reviewedCNJournalBusiness Strategy and the Environment2026#Disclosure InfrastructureDOI
Bridging the Information Gap: Corporate Sustainability Disclosure and Retail Investor Trading in Emerging Markets
Yanli Wang
This study examines the association between ESG disclosure quality and retail investor trading in China's A-share market. Using a five-dimensional quality framework, it finds that a one-standard-deviation increase in disclosure quality is a…
Peer-reviewed🌍 GlobalJournalActualidad Jurídica Ambiental2026#Disclosure InfrastructureDOI
Corporate sustainability reporting in European, Swiss law and lessons for Vietnam
Thi-Thu-Trang Tang
This paper compares EU and Swiss sustainability reporting regulations and draws lessons for Vietnam. It finds Vietnam's framework fragmented, lacking unified standards, assurance, and sanctions. It proposes a consolidated framework with pha…
Peer-reviewed🌍 GlobalJournalInternational Review of Management and Marketing2026#Disclosure InfrastructureDOI
Sustainability Reporting Alignment: A Systematic Review of King V Code, IFRS S1/S2, Assurance and Combined-Assurance Maturity in South Africa
W. Okere, Cosmas Ambe
This systematic review examines the alignment of South Africa's King V governance code with IFRS S1/S2 sustainability disclosure standards, highlighting a shift to outcome-based, assurance-driven policy. It proposes a board-level roadmap in…
Peer-reviewedJournalJ-STAGE#Disclosure InfrastructureDOI
Considerations on Conflicts in the Concept of Materiality in Sustainability Reporting
サステナビリティ報告における重要性（materiality）概念の対立に関する考察
(著者不明)
This paper examines conflicts in the concept of materiality in sustainability reporting, analyzing challenges arising from different standards and stakeholder perspectives.
PreprintInternational Journal of Applied Mathematics2025#Disclosure InfrastructureDOI
“GLOBAL TRENDS IN IFRS ADOPTION: A BIBLIOMETRIC AND NETWORK ANALYSIS (2011–2025)”
null Meena C
This study presents a bibliometric analysis of IFRS adoption research from 2011-2025 using 320 documents from the Dimensions database. It reveals a surge in publications post-2016, with the US, UK, and India as leading contributors. Themati…
Peer-reviewedJournalHumanities and Social Sciences Communications2026#Disclosure InfrastructureDOI
Metadata integrity in digital disclosures: a multilevel study of financial and ESG reporting structures
Amer Morshed, Bassam Maali, Ayman Bader
This paper examines metadata integrity in digital disclosures through a multilevel analysis of financial and ESG reporting structures. Without an abstract, specific findings are unknown, but the study likely informs data quality and compara…
PreprintLaw and innovations2025#Disclosure InfrastructureDOI
EU taxonomy as an instrument of sustainable finance: prospects for implementation in Ukraine
Illia Mamaiev
This paper examines the legal mechanisms and institutional architecture of the EU Taxonomy and assesses its implementation prospects in Ukraine. It finds that Ukraine lacks a legally established national taxonomy and concludes that dynamic …
Preprint🌍 GlobalOblik i finansi2026#Disclosure InfrastructureDOI
Consequences of the Introduction of Mandatory Sustainability Reporting: A Critical Review of International Practice
Serhii Ostapchuk, Lesia Voliak
This critical review examines the socio-economic consequences of mandatory sustainability reporting across countries, highlighting the EU's CSRD. It finds mostly positive long-term effects such as improved transparency and investor percepti…
PreprintCrossref2025#Disclosure InfrastructureDOI
PADV – ESG Behavioral Data Verification Methodology White Paper (v3.0)
Anderson Yu
PADV defines a standardized methodology to convert real-world participation into verifiable behavioral data. It aligns with ESG disclosure requirements (GRI, IFRS, COSO, QS Sustainability, Scope 3) and serves as a pre-audit data governance …
Peer-reviewedJournalJournal of Commerce, Economics & Computer Science2026#Disclosure InfrastructureDOI
Change in ESG reporting in India from BRR to BRSR Core: A Longitudinal Regulatory Analysis with an Original Maturity Framework (2015-2025)
Aryan Singh, Amrita Kaur
This paper systematically analyzes the evolution of India's ESG disclosure regulation across six phases from BRR (2015) to BRSR Core (2023) and subsequent 2024-2025 technical standards. Using a novel Regulatory Maturity Framework (RMF) with…