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 601–620 of 825 papers
(著者不明)
This paper discusses the formation of the ISSB through the merger of the VRF and CDSB, and its role in creating a global baseline for sustainability disclosure.
Julian Berens
This paper develops a communication model based on the EU Taxonomy Regulation to address information asymmetries between non-financial firms, financial institutions, and investors. Using communication theory, it models how sustainability in…
Alexander Ryota Keeley, Jun Xie, Chao Li +2
This study examines the financial implications of climate-related disclosures, distinguishing quantitative from qualitative. Using a difference-in-differences approach on Japanese TSE Prime Market firms from 2019-2023, it finds quantitative…
Ni Luh Rosinta Yogantari, Putu Permana Bagiada, Luh Sri Marlina +1
This quasi-experimental study examines the effect of Indonesia's mandatory sustainability reporting (OJK Regulation 51/2017) on the downside risk and systemic risk of 98 listed financial firms from 2015 to 2024. Using Value at Risk, CoVaR, …
(著者不明)
This document is a submission to the Canadian Sustainability Standards Board (CSSB), providing opinions and proposals on the development of sustainability disclosure standards. While specific content is unknown due to lack of abstract, it l…
(著者不明)
This paper examines how political risk affects corporate climate disclosure, focusing on the impact of policy uncertainty on disclosure quality and quantity, offering implications for firms and regulators.
(著者不明)
This paper proposes a blockchain-based system for tracking greenhouse gas (GHG) emissions. The system enables transparency, tamper-proof recording, and automated verification of emission data, facilitating trusted sharing and auditing by co…
Mahfud Heru Fatoni, Diana Widhi Rachmawati
This study offers a normative-conceptual analysis of public financial transparency and accountability under international reporting standards. It critically examines how transnational standard-setting shapes informational transparency and a…
Zainuddin S.A.
This paper examines the impact of digital transformation on corporate sustainability reporting. It explores how AI and blockchain can improve accuracy and transparency. The findings indicate that digital tools enhance reporting quality.
M. Magau
This study develops a disclosure index for human capital (HC) information in sustainability reporting by integrating the South African Board for People Practices (SABPP) framework and GRI standards. Analyzing the top 100 JSE-listed companie…
D. Reni, . Rido, M. Ridho +2
This study analyzes 2022 sustainability reports of six Indonesian Islamic commercial banks using GRI standards. Disclosure is uneven: social (62.5%), environmental (39.4%), economic (41.7%). It shows that regulatory adoption does not automa…
Dian Anita Nuswantara, Ika Permatasari, Susi Handayani +2
This study assesses the maturity of sustainability reporting (SR) in Indonesian local governments, analyzing whether disclosures serve symbolic or substantive accountability. Content analysis of documents from the East Java High Court and B…
Esther Ortiz-Martínez, Salvador Marín-Hernández, Erekle Pirveli
This study investigates whether the gender of feedback providers influences the content and linguistic patterns of submissions to the European Commission's consultation on the draft European Sustainability Reporting Standards (ESRS). Analyz…
Shara Ketty, Moretta Situmorang, Sambas Ade Kesuma +3
This systematic literature review of 10 international articles (2020-2025) examines how information technology, such as XBRL and big data-based disclosure systems, enhances transparency and value relevance of financial reporting. Effectiven…
Yunaita Rahmawati, Eko Ganis Sukoharsono, Lilik Purwanti +2
This study reconceptualizes public sector sustainability reporting as a socially constructed governance practice. Using constructivist grounded theory and mixed methods, it finds that reporting emerges through iterative processes of moral a…
Fonseka M.
This paper empirically examines how mandatory CSR disclosure in China affects firms' dividend decisions. It finds that such disclosure requirements influence dividend payout ratios, highlighting the real economic effects of sustainability r…
Wiwiek Prihandini
This study analyzes 20 sustainability reports from Indonesian financial institutions (banks, insurance, finance companies, securities firms) to assess fintech and AI implementation and disclosure transparency. Banks show the highest levels,…
J. F. Prados-Castillo, Eva R. Porras, Samuel Ribeiro-Navarrete +1
This paper uses a systematic bibliometric analysis and meta-analysis based on PRISMA 2020 to evaluate how blockchain technology can contribute to corporate sustainability reporting and CSRD compliance. The findings show that blockchain can …
Radhiyyah Nadhira Harviaputri, Shiddiq Nur Rahardjo
This study analyzes GRI 2021 compliance in sustainability reports of five Indonesian renewable energy companies for 2024. Using content analysis, it finds PTBA (97%), PGEO (86%), and MEDC (86%) as 'Well Applied', while DSSA (64%) and BREN (…
Alessandra Buonasera, Simona Catuogno
This study examines digital and gender attributes of intellectual capital (IC) disclosure in sustainability reports of Italian listed firms from 2020-2025. Using content analysis and a weighted index, it finds that IC disclosure positively …
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