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 238 papers
D. Leshchenko
This paper specifies the role of internal audit in ensuring reliability and transparency of sustainability reporting in aviation enterprises. It systematizes key ESG indicators (CO2, green fuel, noise) and proposes an internal audit matrix …
Tarisai Maria Chatora, Romeo Yohane
This study examines the adoption of IFRS S1 and S2 among listed companies in Zambia, finding moderate adoption levels and a gap between awareness and implementation. Organizational capacity, technical readiness, and institutional pressure s…
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.
Anderson Yu
This paper formally defines the Evidence Infrastructure Layer as a pre-disclosure transformation environment for generating structured, traceable, machine-readable sustainability evidence from real-world operational activities. Positioned a…
Kristina Rudžionienė, Diana Bachtijeva
This paper evaluates the quality of environmental and social disclosure among large Lithuanian firms from 2017-2024. Content analysis shows a rise in numerical information from 12% to over 70%, indicating that stricter regulation promotes q…
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.
Papafloratos T.
This study evaluates waste management disclosures and CSRD readiness in Greek hotel CSR reports. It finds gaps in disclosure quality and strategic integration, offering recommendations for compliance with the new EU sustainability reporting…
Kulik A.
This paper analyzes stakeholder participation in the ISSB's consultation on the first exposure drafts for sustainability reporting, examining who participated, what comments were made, and how they influenced the standards.
Antonio Carlos Daud Filho, Glauco Augusto de Paula Caurin, José Reinaldo Silva +2
This study proposes an automated system using low-cost drones equipped with CO2 and methane sensors to collect greenhouse gas data and transmit it directly to a cloud repository via 4G. Proof-of-concept tests in an outdoor campus environmen…
Caccialanza A.
This paper analyzes the current state of sustainability disclosure and external assurance in the Italian agrifood sector. It examines how disclosure quality and assurance affect transparency, considering alignment with the EU Non-Financial …
Ayu Puspitasari, Ika Nur Azmi
This study examines the readiness of 41 Indonesian mining companies for ISSB standards (IFRS S1/S2) using content analysis. It finds 36.6% high readiness, 48.8% moderate, 14.6% low. Critical gaps include ESG-financial integration, scenario …
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…
Nakashima A.
This study examines firm-size heterogeneity in the effect of ESG disclosure on firm value under Japan's institutional reform. It finds that larger firms benefit more from disclosure, while smaller firms show weaker effects. Provides insight…
Villanova, Marcio
This report introduces the concept of Evidence Compression Risk: the probability-weighted financial exposure when regulatory evidence demands exceed a supplier's capacity to produce granular documentation. It analyzes how EU regulatory simp…
Sivakami B.U.
This paper assesses the readiness of MSMEs for green finance, focusing on reporting and compliance. It offers a practical framework for evaluating current practices and identifies key barriers, supporting the extension of climate disclosure…
Guerreiro M.S.
This paper analyzes early adopters of double materiality in Portugal, providing insights into the practical implementation of CSRD. It highlights the challenges and success factors in integrating both impact and financial materiality, offer…
Teracino E.A.
This paper examines how the EU's Corporate Sustainability Reporting Directive (CSRD) drives proactive management of sustainability data. It argues that CSRD requires companies to adopt forward-looking data collection, analysis, and disclosu…
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 …
Benhayoun I.
This study examines the organizational readiness of Moroccan companies for adopting ISSB standards, highlighting challenges for implementing sustainability disclosure in emerging markets.
Matisoff D.C.
This study assesses the Carbon Disclosure Project (CDP) and examines convergence in environmental reporting among firms. It analyzes how CDP drives consistency and quality in disclosure, serving as a benchmark for corporate carbon reporting…
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