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 41–60 of 561 papers
Nurhaeni Sikki, Nurlaela Kumala Dewi
This conceptual paper proposes a governance framework linking sustainability assurance readiness to five reinforcing capabilities: data integrity, model and technology controls, human judgment, accountability, and continuous monitoring. Syn…
Vivi Oktaviani, MAYLIA PRAMONO SARI
This study examines how audit committee size, independence, financial expertise, and meeting frequency affect sustainability report assurance (SRA) among financial-sector firms listed on the Indonesia Stock Exchange (2020-2024). Logistic re…
Lara Hribar Kresnik
A master's thesis comparing 2024 non-financial/sustainability disclosures of eight Ljubljana Stock Exchange prime-market companies. Using CSRD, ESRS and the EU Taxonomy as framework, it scores environmental, social and governance disclosure…
Zanócz A.
This study examines trends in non-financial reporting and its assurance across selected Central European countries. Against the backdrop of the EU's NFRD/CSRD, it maps differences in reporting practice and assurance levels. It offers a regi…
Chen X.
An empirical study of Chinese marine enterprises examining how convergence in climate disclosure practices affects product market competitiveness. It suggests that more consistent, higher-quality disclosure translates into market advantage.…
Natasya Refacaroline, Hariany Idris, Samirah Dunakhir
Using panel regression on six Indonesian industrial firms (30 observations, 2020-2024), this study tests whether sustainability report disclosure (measured by a GRI 2021-based SRDI) affects stock prices. Higher disclosure significantly rais…
Mohammad Reza Razdar, Reza Jahanshiri
Using PLS-SEM on 112 Tehran Stock Exchange firms, this study examines how organizational ethical culture affects sustainability reporting quality via environmental governance. Ethical culture positively impacts reporting quality (β=0.34), w…
Bhola Paudel, Shyh Wei Teng, Ramachandra Rao Kolluri +1
This paper reviews the architecture of sustainability governance instruments in Australian agriculture through documentary analysis. It identifies four layers: national frameworks, commodity frameworks, regulatory/assurance systems, and dat…
Khalid Abdullah Alotaibi, Mahmoud Ali Kanakri, Rami Abdulatif Sa'di +1
A discourse-pragmatic analysis of Saudi Aramco's 2024 Arabic sustainability and annual reports shows a dual chronology: hydrocarbon demand is framed as continuous and durable, while low-carbon initiatives are organized around 2030/2035/2050…
Besleaga, Andrei Nicolae
Six distributed-ledger designs spanning supply-chain certification, healthcare, billing, recycling, telecom/EV roaming, and carbon-credit MRV share one Sustainability-First Consensus (SFC) ledger profile that turns sustainability criteria i…
Darma S.
This study examines how ESG metrics can be integrated into regional government financial reporting, drawing on Jakarta's smart city initiatives. It offers practical insights on building non-financial disclosure frameworks in the public sect…
Plastun A.
This paper examines how ESG disclosure regulation relates to national competitiveness, framing disclosure mandates as a factor in industrial and capital-market performance across countries. Without an abstract, methods and findings remain u…
Minna Tolonen
This paper examines how large energy companies disclose climate change mitigation transition plans under the EU's Corporate Sustainability Reporting Directive (CSRD). It analyzes how the CSRD transition-plan requirement shapes corporate cli…
Alya Agesti, Umiaty Hamzani, Ira Grania Mustika
Using 104 firm-year observations from 26 non-cyclical consumer firms on the Indonesia Stock Exchange (2021–2024), this study regresses carbon emission disclosure on financial slack, firm size, and carbon performance. Only firm size signific…
Agnieszka Karman, Małgorzata Rutkowska, Jarosław Banaś
A qualitative study (15 expert interviews, 2025) examining how graphic elements in ESG reports shape interpretation, emotional response, and trust. Charts and data visualizations are seen as most effective for their analytical and navigatio…
Marco Avenia, Simone Terzani, Paola Musile Tanzi
A bibliometric and science-mapping review of 121 articles (2015–2024) on corporate SDG reporting, overlaying bibliographic coupling with co-citation and co-word analysis. Using legitimacy, institutional and governance lenses, it finds insti…
Jian Zhou, Qing Li
Analyzing ESG reports from 15 listed Chinese baijiu firms, this paper documents an "assurance gap": only ~33.3% obtained third-party assurance, mostly limited-scope moderate/reasonable assurance by international TIC firms, with no accountin…
国際開示規範形成を促進する情報カスケード
(著者不明)
This work appears to analyze how international disclosure norms form and spread through the concept of information cascades. It likely explains how firms and regulators converge on norms by imitating early movers' disclosure choices. It off…
Magdi Abdoh Al-Rowaidi, Lian Kee Phua, Dayana Jalaludin +2
Using 566 firm-year observations from the G250 (2018–2021), this study examines how Hofstede's national cultural dimensions affect materiality assessment disclosure (MAD) in sustainability reporting via OLS regression. Power distance, indiv…
Zhengnan Chen
As ESG disclosure shifts from voluntary to mandatory, China's 2024 sustainability reporting guidelines and 2025 CSRC rule updates made such reports compulsory. From a corporate governance lens, the paper argues ESG disclosure and audit qual…
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