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 121–140 of 202 papers
Loso Judijanto
This paper systematically reviews best practices and challenges in sustainability reporting in the palm oil sector from 2020 to 2025. It identifies five best practices: adoption of GRI and TCFD frameworks, integration of ESG metrics, stakeh…
Ary Haritsaning Atmadya, Dirgahayu Almi Mahati, Anak Agung Gede Eka Septian Utama
The adoption of IFRS S1/S2 has surged demand for sustainability-related non-audit services (consulting and assurance), altering revenue structures of public accounting firms. Based on literature review, this study finds that joint provision…
Jiyeon Kim, Wooyoung Yang
This systematic review examines ESG performance under mandatory disclosure frameworks (CSRD/ESRS, SEC, ISSB) from 2020-2024, identifying ten themes with three dominant ones: Performance Relationships, Mandatory Disclosure, and Methodologica…
Jyoti Singh, Meena Bhatia, Kirti Sharma
This study analyzes climate disclosure practices in the Indian banking sector from 2019 to 2024 using a TCFD-based Climate Disclosure Index. Panel regression reveals that a higher proportion of women directors and independent directors sign…
Zivanai Mazhambe
This paper empirically analyzes five adoption pathways for the ISSB framework among PAFA member jurisdictions in Africa. It finds that countries can choose from five approved toolkits, not just full adoption, highlighting flexibility in imp…
Dilfuza Yakubova
This paper analyzes key sustainability reporting standards: GRI, IFRS S1/S2, and TCFD recommendations. It highlights their roles in assessing long-term sustainability through ESG indicators and managing climate risks. The comparison shows t…
Pedro Henrique Godoy Sato, Mariana Pereira Bonfim
This study analyzes comment letters from BRICS countries (Brazil, Russia, India, China, South Africa) on the draft IFRS S2 climate-related disclosure standard by the ISSB. Out of 700 global letters, 43 were from BRICS, with notable particip…
Sayali Girish Patankar
This paper proposes a hybrid governance framework combining Explainable AI (XAI) and Natural Language Processing (NLP) to detect greenwashing in ESG reports. By providing interpretable reasoning for each detection, it aims to enhance transp…
Radosveta Krasteva-Hristova, Ива Монева
This study examines how digitalization can reduce the cost and complexity of ESG and circular economy reporting for women-led SMEs within the EU sustainability reporting framework. It identifies four key challenge domains: measurement, valu…
Wasim Akram, Shabana Khatoon, Dr. Asgar Ali
This paper proposes the User-Centered ESG Information Architecture (UC-ESG-IA) framework to address poor usability of ESG reports. Using a mixed-method study with 312 stakeholders and usability testing on NIFTY-listed companies in India, it…
Kunj Modh, Varun Patel, Vivek Devani
This paper presents an AI-powered platform for automated analysis of ESG reports. It uses a Retrieval-Augmented Generation (RAG) approach to extract ESG metrics from text and tables, integrating FinBERT-ESG for classification, ChromaDB for …
Kunj Modh, Varun Patel, Vivek Devani
This paper presents ESG Analytics, an AI platform for automated analysis of ESG reports. It uses a Retrieval-Augmented Generation (RAG) approach to extract ESG metrics from text and tables, integrating FinBERT-ESG for classification, Chroma…
Patrick Velte
This study investigates the impact of board gender diversity on the adoption of science-based emission-reduction targets (SBT). Using panel data from 336 EU firms (2016-2021), it finds that the ratio and critical mass of female directors, f…
ذكيه إبراهيم محمد نايل
This paper empirically examines the impact of climate risk disclosure under the TCFD framework on the efficiency of investor decisions and financial valuation of companies, using a sample of firms listed on the Egyptian Stock Exchange. Find…
Issam Benhayoun, Khaled Hussainey, Ibtissam Zejjari
This study investigates determinants of Moroccan firms' intention to adopt ISSB reporting framework using diffusion of innovations theory. Analyzing data from 303 accounting professionals via SEM, it finds that religiosity and relative adva…
Wenqi Chai
This paper empirically examines whether carbon pricing policies cause firm-level capital reallocation, focusing on China's emissions trading system. Using firm-level data, it estimates causal effects and provides evidence on the economic im…
Chin‐Hsien Yu, Yingyi Shi, Chi-Chuan Lee +2
This paper analyzes the conflict-mitigating effect of climate finance using panel data from 85 developing countries. It finds that climate finance significantly reduces conflict incidence, especially for resource-related and small-scale con…
Chin‐Hsien Yu, Yingyi Shi, Chi-Chuan Lee +2
This study examines the effect of climate finance on conflict incidence. Using panel data from 85 developing countries (2000-2023), it finds that climate finance significantly reduces conflicts, especially resource-related and small-scale o…
V. D. Smirnov, I. D. Tyukhmeneva
This paper argues that mass demand for green products requires cost parity with conventional alternatives. It proposes using internal carbon pricing (ICP) as a strategic financial planning tool to integrate future environmental risks into p…
K. R. Gurney, Bilal Aslam, P. Dass
Climate Trace is an AI-based dataset for roadway-scale GHG emissions. This study compares its onroad CO2 emissions estimates for U.S. urban areas with the Vulcan Project's estimates, finding a mean relative difference of 69.9%. Biases in th…
Browse by Topic