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 81–100 of 125 papers
Dirk Roethig
This paper examines the Corporate Sustainability Reporting Directive and European Sustainability Reporting Standards, which will require around 50,000 EU companies to produce detailed sustainability reports by 2026, and their implications f…
Gordillo Gutiérrez, Guadalupe Adriana
This paper compares IFRS S1/S2 with GRI and TCFD across three dimensions: materiality concept, primary audience, and integration with financial information. It finds that GRI uses dual materiality (both impact of environment on company and …
(著者不明)
This paper provides a detailed analysis of IFRS S1 and IFRS S2, the two inaugural ISSB standards. It compares their requirements with existing frameworks like TCFD and CDP, and offers practical insights for implementation. The article also …
Macuda M.
This paper examines the state of voluntary assurance on sustainability reporting in European companies before the implementation of the CSRD. It investigates the prevalence, types (limited vs. reasonable assurance), and providers of assuran…
Boiral O.
This paper examines how external assurance of ESG disclosures affects investor and financial institution confidence. It analyzes the relationship between assurance quality and disclosure reliability, highlighting challenges in assurance sta…
Qian Liu, He Liu, Ming Qin +2
This paper analyzes China's proposed new climate disclosure paradigm, positioning it as a 'third way' distinct from existing international frameworks. It examines the potential impact on global sustainability governance.
Carungu J.
This paper analyzes how global sustainability reporting standards (e.g., ISSB, TCFD) influence the discourse on policy and corporate disclosure within the EU. It examines interactions and harmonization challenges with the EU's own CSRD.
Sabbatucci A.
This paper examines the sustainability assurance landscape after the EU's CSRD, using scenario analysis to explore evolutionary pathways for assurance standards and practices. It addresses the growing demand for assurance due to stricter re…
Appelbaum D.
This paper explores audit methodology applying double materiality to attestation of ESG disclosures in financial statements. It presents a framework for enhancing reliability of sustainability reporting, with implications for investors and …
Martínez-Torres V.
This paper reviews regulatory developments under the EU's Delegated Regulation (EU) 2023/2772, which establishes the European Sustainability Reporting Standards (ESRS). It outlines corporate disclosure obligations for environmental, social,…
Cristina Onet
This paper analyzes the conceptual evolution and institutionalization of green finance, proposing a normative-institutional typology. It examines the EU Taxonomy (Regulation 2020/852) as a normative instrument with informational, allocative…
Carluys, Suescum Coelho
This paper systematically analyzes ISSA 5000, the first global standard for sustainability assurance issued by IAASB in 2024. It reviews the standard's principles, interplay with GRI, ISSB, and CSRD, empirical evidence on assurance quality,…
Lorena Pérez-Alfonso, Sofía García-Manglano
This study examines how environmental sustainability practices relate to financial performance (ROA) in Spanish IBEX 35 firms, in the context of CSRD/ESRS. Using fsQCA on three conditions (renewable energy share, waste recovery, EMAS maturi…
Amin Lotfy
This study conceptually examines how sustainability-oriented double materiality reshapes audit risk assessment and professional judgment in assurance engagements. It proposes a framework that positions double materiality as the subject of a…
Tomislav Radoš
This paper analyzes the postponements and transitional exemptions under the EU CSRD, examining how regulatory amendments balance sustainability transition goals with competitiveness. Using ESG rating results for 2025 and ESG Academy outcome…
Nikolina Dečman
This paper analyzes the latest changes in the EU sustainability reporting system, focusing on the CSRD and ESRS, and how the Omnibus Simplification Package proposes to simplify procedures, extend deadlines, and focus mandatory reporting on …
Thi-Thu-Trang Tang
This paper compares EU and Swiss sustainability reporting regulations and draws lessons for Vietnam. It finds Vietnam's framework fragmented, lacking unified standards, assurance, and sanctions. It proposes a consolidated framework with pha…
Zinaida Zhyvko
This paper examines how structured digital reporting transforms the quality, risks, and supervision of financial and non-financial disclosures. It compares international standards (XBRL, CSRD, ESRS, IFRS Sustainability Disclosure Taxonomy) …
Peter Glavič
This paper provides an overview of existing sustainability reporting standards (SRSs) for corporate and public entities, covering ISO, GRI, ESRS, and IFRS. It also discusses potential extensions for individuals and communities. While not a …
(著者不明)
This volume provides novel insights into climate risk reporting and assurance practices globally, covering disclosure practices, assurance in New Zealand, governance in sub-Saharan Africa, Science Based Targets, and valuation and accounting…
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