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 10461–10480 of 17169 papers
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This paper provides early empirical evidence on mandatory sustainability reporting under IFRS S1 and S2. It analyzes disclosure quality and market impact, assessing the effectiveness of the regulation.
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This paper assesses the informativeness of Scope 3 emissions disclosures by listed companies in Australia and New Zealand from 2020 to 2023. It examines whether these disclosures provide decision-useful information for investors and identif…
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This paper examines whether external assurance improves the quality of firms' carbon accounting. The authors develop a novel measure of carbon accounting quality and empirically assess the effectiveness of assurance in enhancing it.
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This study empirically demonstrates that customer Scope 3 emissions disclosures are systematically associated with supplier emissions reductions, providing evidence for the role of disclosure in supply chain decarbonization.
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This paper proposes a novel carbon accounting method using electronic ledgers (e-ledgers). It addresses limitations of traditional carbon accounting, offering a framework for more accurate and transparent emission measurement. Published as …
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This paper proposes a novel multi-tier methodology for Scope 3 emissions accounting that addresses the limitations of traditional approaches by integrating secondary data and supply chain network analysis. The method enables more accurate e…
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This study explores the application of large language models (LLMs) in finance, particularly for stock prediction and ESG evaluation. It compares human judgment with LLM-based analysis, examining the impact on investment performance.
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This paper proposes AI-driven methods in corporate finance to enhance governance and sustainability practices. It demonstrates how AI can automate ESG evaluation and disclosure, strengthening corporate sustainability efforts.
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This study systematically assesses corporate ESG performance using large language models (LLMs) and examines its relationship with stock prices. It demonstrates the applicability of LLMs in ESG analysis.
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This paper presents a taxonomy that forms the basis for policy recommendations to increase the bankability of not-yet-bankable firms and projects. The taxonomy is designed to help phase out carbon investments and facilitate funding for deca…
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This paper documents that firms underreport their carbon emissions following high-profile climate controversies specific to the firm. It raises concerns about the reliability of self-reported emissions data and suggests potential greenwashi…
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This paper critically examines the link between mandatory disclosure and environmental performance, finding that disclosure alone does not guarantee sustainability or accountability. It highlights the need for better design of reporting fra…
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This paper empirically examines how mandatory disclosure regulations affect firms' ESG profiles. It highlights that ESG scores are sensitive to disclosure quality and data availability, and shows the impact of disclosure mandates on smaller…
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This paper highlights that, unlike financial statements, ESG disclosures rely on scientific measurements and third-party data, raising issues of trust and credibility. Using greenhouse gas inventories as an example, it proposes frameworks t…
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This paper finds that firms obtaining assurance for their carbon accounting report on average 9.5% higher Scope 1 carbon intensity and 13.7% higher Scope 1 absolute emissions, suggesting that assurance may lead to more complete reporting.
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This paper describes the sustainability reporting landscape in Kenya, with mandatory GHG reporting deadlines: Scope 1 and 2 by 2027 and Scope 3 by 2029. It also mentions alignment initiatives in Nairobi.
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This paper analyzes Australia's 2025 ESG reporting legislation, which mandates large entities to disclose climate-related risks, greenhouse gas emissions, and transition strategies. It unpacks the policy framework and discusses practical im…
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This study finds that the negative association between GHG emissions and firm value is mitigated when emissions disclosures are assured. It highlights the role of assurance in enhancing the credibility of GHG reporting and its impact on mar…
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This paper discusses the paramount importance of transition finance in enabling a broad and resilient decarbonization pathway towards net zero emissions across all economic sectors, focusing on financing mechanisms for the green transition.
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This study constructs a unique dataset of EU Climate Benchmarks, covering $264 billion as of December 2025. It analyzes the performance of Paris-Aligned Benchmarks and examines whether decarbonization delivers returns or trade-offs for inve…
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