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 41–60 of 353 papers
Sabina Račaitė
This study assesses the scope and quality of sustainability disclosures by Lithuania's three largest electronic communications companies (2022-2024) using a methodology based on the European Sustainability Reporting Standards (ESRS). Findin…
Ying Yang, Jingxuan Yang, Jinlei Liu +1
This study examines whether the establishment of intermediate environmental courts in China affects corporate climate-related disclosure. Using a staggered difference-in-differences design on Chinese listed firms from 2010-2022, it finds a …
Anuvinda Balan, L. Bernard, Md Baharul Islam
This paper presents an Augmented Reality (AR) system that visualizes Herc Rentals' carbon footprint (Scopes 1-3) as interactive 3D spheres. Users tap spheres to see category breakdowns and EPA equivalencies. A small user study (N=6) showed …
N. O. Loboda, О. М. Чабанюк
Proposes approaches to integrate ESG factors into accounting, financial reporting, and taxation systems of Ukrainian enterprises. Analyzes regulatory gaps, suggests a detailed chart of accounts with environmental, social, and governance sub…
Azevedo G.
This paper analyzes the degree of compliance of Portuguese stock index companies with the EU Corporate Social Responsibility Directive (CSRD) regarding sustainability information disclosure. It assesses the quality and regulatory alignment …
Fedele M.
This paper examines how the Italian financial sector aligns with European sustainability reporting standards (CSRD/ESRS), identifying practical challenges and adaptation strategies. It highlights gaps between current reporting practices and…
S. Thomas Kim, Li Sun
Using a large US sample from 2002-2020, this study finds a positive relation between carbon emissions and the likelihood of non-GAAP earnings disclosure. The effect is concentrated in non-environmentally sensitive and low-tech industries, s…
WA Wan Ismail, Khairul Anuar Kamarudin, D Zainal
Using an unbalanced panel of 52,159 firm-year observations from 55 countries between 2010 and 2023, this study examines how board gender diversity and mandatory ESG reporting affect ESG performance. Gender diversity is positively associated…
統合報告書を中心としたサステナビリティ実現への取り組み事例紹介
(著者不明)
This paper presents case studies of Japanese companies' sustainability initiatives leveraging integrated reports. It analyzes how integrated reports facilitate disclosure of environmental, social, and governance information and stakeholder …
Shuaibu H. Manga, Sani Inusa Milala, Abubakar Mohammed Garba
This conceptual paper addresses the information gap in climate risk disclosure in commercial real estate acquisitions and valuations. It develops a policy framework for mandatory disclosure based on TCFD and ISSB standards, identifying four…
Wahidahwati Wahidahwati, Carissa Zayyanti Adi Putri
This study analyzes the influence of financial performance, governance mechanisms, and industry profile on sustainability report disclosure among Indonesian manufacturing companies listed on the Indonesia Stock Exchange from 2021-2023. Usin…
Brigitte Bernard-Rau, Johannes Maximilian Freiling
This paper examines the alignment of the EU's Sustainable Finance Disclosure Regulation (SFDR) with impact investors' goals through semi-structured interviews. Findings reveal a regulatory-practice misalignment including reporting burden, a…
Shivam Srivastava, Chirag Kothari, Usha Iyer‐Raniga +1
This paper identifies a governance gap in climate-compatible infrastructure (CCI) across financing (MDBs), performance assessment (IRTs), and disclosure (SRFs). It proposes the "MDB-IRT-SRF" nexus model for coordinated governance. A compara…
Carusone R.
This paper examines the role of intellectual capital disclosure in benefit corporations, navigating the transition from voluntary to mandatory sustainability reporting. It explores how intellectual capital reporting can contribute to the ev…
Alexandru Ioan Maca, Oana V. TIRDEA, Gina Elena ZLATE +1
This paper conducts a comparative analysis of the impact of EU Audit Regulation (No 537/2014) and CSRD on supervisory authorities in France, Germany, and Spain. Using 2024 annual reports, it examines how differences in supervisory architect…
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…
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…
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…
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