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 501–520 of 825 papers
IAASBによるEER保証業務指針の意義と特徴
(著者不明)
This paper explains the significance and characteristics of the assurance practice guidelines for Extended External Reporting (EER) issued by the International Auditing and Assurance Standards Board (IAASB). EER includes ESG and climate-rel…
<b>環境・CSR情報と公認会計士の監査</b>
(著者不明)
This paper examines the role and challenges of certified public accountants in auditing corporate environmental and CSR information. It discusses audit quality, assurance levels, and framework standards, offering implications for Japanese p…
<b>日本における</b>CSR<b>報告書の保証の課題 </b>
(著者不明)
This paper examines challenges in assuring CSR reports in Japan, analyzing quality, standards, and practical issues to enhance disclosure credibility.
<b>統合報告における信頼性保証のあり方 </b>
(著者不明)
This paper explores frameworks for assuring reliability in integrated reporting. It examines methods to ensure accuracy and transparency of disclosed information, offering practical implications.
統合報告書の保証
(著者不明)
This paper discusses the importance and practice of assurance for integrated reports. Assurance enhances the credibility of integrated reporting, including ESG information, supporting investor decision-making. In Japan, assurance aligned wi…
人権・環境デューディリジェンス規制とサステナビリティ報告の合理的保証
(著者不明)
This paper analyzes the relationship between human rights and environmental due diligence regulations (such as EU CSDDD) and reasonable assurance of sustainability reporting. It examines challenges in regulatory requirements and assurance p…
統合報告の保証業務における「主要な検討事項」の有用性
(著者不明)
This paper examines the usefulness of Key Audit Matters (KAM) in assurance services for integrated reporting. It analyzes how KAM disclosure contributes to enhancing the reliability of integrated reports and provides implications for assura…
非財務情報と監査人の責任
(著者不明)
This paper examines the responsibilities of auditors regarding non-financial information, including ESG data. It likely discusses challenges in enhancing reliability of disclosures and developing audit frameworks.
統合報告と保証業務の課題・拡充
(著者不明)
This paper analyzes the current challenges and expansion of assurance services for integrated reports, highlighting the need for reliable assurance on non-financial information. It discusses the development of assurance standards and practi…
サステナビリティ情報保証の業務実施者に求められる要件
(著者不明)
This paper outlines the requirements for practitioners conducting assurance of sustainability information, including skills, qualifications, and independence. It contributes to enhancing assurance quality in Japan in alignment with SSBJ sta…
Marin M.J.
This paper analyzes the strategic dilemma ExxonMobil faces in disclosing climate-related information, balancing transparency demands with competitive confidentiality. It offers insights into disclosure framework design and corporate communi…
Renzo Mori
This paper empirically demonstrates the existence of a reasonableness gap and a performance gap in the assurance process of GRI sustainability reports in Brazil. It analyzes differences in perceptions among three groups (assurers, reporters…
Aminu Hassan, Bashir Mahmood Baffa, Ahmed Jinjiri Bala
This dataset supports research on how persuasive language in sustainability assurance statements can be used as a strategy to manage stock price risk. It includes textual data from assurance statements and stock price information, enabling …
Puji Handayati, Tatas Ridho Nugroho, Yuni Yuningsih +3
This study analyzes the impact of climate change disclosure on audit quality using panel data from 50 public companies in Indonesia and Malaysia (2019-2024). Results show a positive effect of climate disclosure on audit quality, but sustain…
Volodymyr Metelytsia, Volodymyr Kraievskyi, Serhii Taran
This study compares sustainability reporting and assurance in 14 agribusinesses in Ukraine and Germany. Ukrainian firms show low double materiality integration and high greenwashing risk due to lack of independent verification, while German…
Rasmi Meqbel, Mohammad Alta’any, Salah Kayed +2
This study examines the effect of ethical business practices on sustainability assurance (SA) adoption and attributes using a sample of European STOXX 600 firms. Ethical firms are more likely to obtain SA and have broader assurance scope, b…
Yuxia Wang, Cao Wei, Rui Xue +1
This paper systematically reviews the literature on sustainability assurance, integrating motivations, theories, standards, and quality determinants. It identifies challenges such as limited stakeholder engagement and poor separation from f…
Çetin Akkuş, Elif Zeynep Özer, Özge Korkmaz +1
This study analyzes the association between sustainability disclosure depth (CTAE index) and firm performance (ROA, stock return volatility) in publicly listed tourism firms in Türkiye. Using fixed-effects models, no statistically significa…
Nematullayev Hamidullo, Worldly Knowledge Publishing Centre
This paper explores the strategic and operational paradigms of environmental accounting and green auditing within GRI and ISSB frameworks. It evaluates carbon asset valuation, the GHG Protocol, and environmental capitalized risk models, pro…
(著者不明)
This paper examines the role of battery passports in addressing greenhouse gas emissions and closed-loop recycling in the battery industry. Battery passports enhance supply chain transparency, enabling tracking of GHG emissions and improvem…
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