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 41–45 of 45 papers
Akinlade, Olayinka Odunayo (PhD)*, Taiwo, Lateef Ajao, Ademoroti Matilda Olubunmi
This study examines climate risk disclosure among 100 firms in emerging markets (Nigeria, India, Brazil, South Africa) based on TCFD recommendations. The average disclosure score is 58.2%, with governance disclosures relatively advanced but…
Peter Okoye, Fadzlina Mohd Fahmi, Mazurina Mohd Ali
This study conceptually synthesizes how IFRS S1/S2 can enhance ESG disclosure quality and investor confidence. A systematic review of 44 peer-reviewed articles (2021–2025) identifies comparability, readability, and assurance as key mechanis…
(著者不明)
This paper analyzes the theoretical foundations and core content of IFRS S1 (General Requirements) and S2 (Climate-related Disclosures), examining the paradigm shift in global sustainability reporting. It evaluates opportunities and challen…
Jayanthi Kumarasiri, Leanne Morrison, Laura Maran
This study examines how Australian companies prepared for voluntary climate-related risk reporting under the TCFD framework, focusing on the role of management accountants. Interviews with 18 senior managers reveal that companies faced inte…
サステナビリティ開示義務化と訴訟リスクに関する一考察
(著者不明)
This paper examines litigation risks arising from mandatory sustainability disclosure obligations. It discusses potential legal liabilities from inadequate or misleading disclosures and highlights practical considerations for corporate repo…
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