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 101–120 of 238 papers
Sreekanth Muktevi, Yogesh Nagpal, R. Leela +1
This paper introduces a synthetic GHG emissions dataset (SGED-OFPOSDU) designed to support the integration of Open Footprint Protocol (OFP) with Open Subsurface Data Universe (OSDU) in energy sector reporting. The synthetic data can substit…
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,…
Primec A.
This paper analyzes the legal and managerial implications of the EU Corporate Sustainability Reporting Directive (CSRD) for corporate governance. It outlines CSRD requirements and proposes a governance framework for companies to implement s…
Yiming Wang
This paper critically reviews blockchain's role in enhancing ESG disclosure credibility through a risk-cluster lens. It identifies three risk clusters: MRV quality, privacy/accountability, and energy/cost/inclusion, and proposes a suitabili…
Issam Benhayoun
This study analyzes factors influencing Moroccan companies' intention to adopt ISSB standards using institutional theory. Using a hybrid SEM-ANN approach, it finds that mimetic and normative pressures are significant, while coercive pressur…
Yue Dong, Yuyang Wu
Using Chinese A-share listed firms from 2008-2023, this study finds that supply chain network centrality negatively affects corporate carbon information disclosure (CID) due to proprietary costs. Mechanisms include crowding out green innova…
Hasan Özçelik, Deniz Koçak, Ünal Eryılmaz
This study assesses provincial-level differences in awareness and competence regarding sustainability reporting among independent auditors in Türkiye using MRP-WSCI composite indicators. Findings show metropolitan provinces like Istanbul pe…
Zechen Yang, Xuelan Li
This study uses textual analysis of Chinese listed firms' annual reports to construct a climate risk perception index and examines its association with carbon emissions. It finds a positive relationship, suggesting disclosure reflects const…
Guo Fan, Mengyue Guo, Yun Wang
This paper examines the role of SEC oil and gas reserve reporting in the context of energy transition. It argues that while traditional reserve reporting reduces information asymmetry, it is insufficient to address climate-related risks suc…
Yibae Kim
This study proposes using the K-Taxonomy to distinguish green economic activities for green finance. It examines green bonds, guidelines, and AI integration, emphasizing the need for taxonomy to prevent greenwashing. Contributions include a…
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…
Yiting Weng, K. Kokubu, A. Belal +1
This study examines integrated reporting as an organizational practice in a Japan-based company using Schatzki's practice theory. Through longitudinal fieldwork from 2019 to 2022, it reveals that integrated reporting enactment is a negotiat…
J. J. Milhem
This study examines the readiness of auditors in Jordan and Palestine to implement ISSA 5000 for auditing sustainability reports under IFRS S1 and S2. Surveying 123 auditors, it finds significant awareness gaps, technical challenges (especi…
Edyta Mioduchowska-Jaroszewicz, Wiktoria Chybowska, Marcin Magac
This study evaluates non-financial reporting practices in the Polish apparel sector before the CSRD. Using a qualitative case study, it finds substantial inconsistencies in completeness, comparability, and reliability, with voluntary report…
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,…
Dita Hikmawaty Oktavia Ningrum, Aliya Dimarizkya, Natasha Elisabeth Manuputty +2
This study examines the implementation of PSPK 1 and PSPK 2, the assurance standards for sustainability reports mandated by Indonesia's Financial Services Authority (OJK). It identifies challenges in ESG data quality, consistency, and relia…
Gita Apsari Dewi
This study analyzes the readiness of Accounting Information Systems (AIS) for ESG reporting in Indonesia, considering technological, organizational, environmental factors and ESG data capability. Through content analysis of sustainability r…
R. Bezdushnyi
This paper proposes a mechanism for accounting and information support to prepare sustainability reports for agricultural enterprises, integrating financial and non-financial indicators. It aligns with ESRS and GRI standards, outlines imple…
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…
Jin-soo Kim, Yun-Kyeong Lee
This study empirically examines the impact of sustainability reports and third-party greenhouse gas verification opinions on firm value using KOSPI-listed firms for 2022-2023. Results show that voluntary disclosure increases firm value, and…
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