This page provides an English interface to the gxceed GX paper corpus. The corpus aggregates papers from 14 contributing 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 141–160 of 561 papers
Xin Liu, Chaohai Shen, Xiaolan Zhou
Using Chinese A-share listed firms (2011–2023), this study links greater carbon information disclosure (CID) to lower subsequent stock price crash risk (SPCR). Relative carbon performance supports a transition-risk pathway, and the effect s…
Milena Otavová, Jana Gláserová
Analyzes the quality and quantity of sustainability reporting by Czech firms in chemical, energy, automotive, and agro-industry sectors from 2017-2024 under NFRD/CSRD. Reporting improved across all sectors, with energy and automotive growin…
Kiril Luchkov
This study assesses the digital maturity of ESG reporting and develops the Digital ESG Reporting Maturity Index (DERMI), covering five dimensions: format and machine readability, ESRS structuring, quantitative disclosure, targets, and trace…
Kuvvet E.
This paper questions the investor-centric framing of climate disclosure demands and examines perspectives of other stakeholders such as employees, consumers, communities, and supply-chain actors. It contributes to rethinking the legitimacy …
Rabaya A.J.
This study empirically examines how adoption of an integrated reporting (IR) framework moderates the relationship between ESG disclosure and a firm's competitive advantage. It suggests that the choice and quality of disclosure frameworks sh…
Sachdeva S.
A computational study analyzing the climate strategies of cities that have pledged net zero. It appears to apply text/computational methods to compare the content, consistency, and concreteness of many municipal plans. It offers a quantitat…
Diana Neamah Abdulrazzaq
A questionnaire survey of 409 employees in private Iraqi firms finds that corporate sustainability-report disclosure aligned with international standards positively affects financial performance, with no significant differences by responden…
Md. Fazlay Rabbi
Surveying 354 accounting, finance, and sustainability professionals at Bangladeshi manufacturers via PLS-SEM, this study shows how regulatory pressure, stakeholder pressure, accounting capability, and ESG awareness jointly shape ESG reporti…
Zhichao Zhang, Bingzhen Sun
This paper empirically examines how ESG assurance affects the consistency of corporate ESG reporting, using textual similarity measures. It quantifies whether assurance improves continuity and coherence in disclosed content. Findings inform…
RECIO-ROMÁN, ALMUDENA, RECIO MENÉNDEZ, MANUEL, ROMÁN GONZÁLEZ, MARÍA VICTORIA
This replication package supports a study on cross-country heterogeneity in SME resource-efficiency convergence across Europe. It documents uneven reception of the common transition and establishes a baseline for evaluating the CSRD Omnibus…
Anmol Kumar, Yudhvir Singh
India's sustainable finance rules are split across SEBI, RBI, IRDAI and the Finance Ministry, producing overlapping but non-identical definitions of sustainability, uneven assurance and enforcement gaps. Through doctrinal and chronological …
Yingru Li
This book critically examines the evolution of EU sustainability reporting regulation (e.g., CSRD) through a business and human rights lens. It contrasts regulatory failures and successes to draw lessons for disclosure design. It assesses t…
Ibrahim Abdulrahman Alhanaya
Using Bloomberg FY2020–FY2024 data on 478 firms, this study maps provider-observed sequences of sustainability governance adoption. Reporting-first entry is associated with an 18.7pp higher probability of formal cross-domain architecture by…
Annabell Boer, Michael Overesch, Felix Werthebach
This study examines how firms disclose tax information in sustainability reports and whether such reporting affects their tax avoidance behavior. It links tax transparency disclosure (e.g. GRI 207) to corporate practice and ESG evaluation.
PhD Shona V.Z de Jong
This paper overviews how sustainability and climate reporting recommendations and regulations are likely to affect Canada's metals and mining industry. It surveys evolving disclosure frameworks such as ISSB and TCFD and their implications f…
Sunday Joseph Inyada
This study examines how fintech innovations relate to carbon credit disclosure in Nigeria (2015–2024). Using ARDL and Granger causality on sustainability reports and carbon market data, it finds tokenized credit volumes and carbon prices si…
Goffredo, Sergio, Dâmaso, Mafalda, Vlassis, Antonios
A StreamSCAPES report mapping how VOD platforms and audiovisual professionals implement the climate transition across the value chain, based on a survey, 18 interviews, and a literature review. Larger platforms advance carbon accounting and…
Singhania M.
This paper comparatively analyzes ESG regulatory framework trends across developed and developing nations. It maps differences and convergence in disclosure regimes and policy approaches. Though no abstract is available, the cross-country c…
Stevanie Amadea Ivana Govianne, Condro Widodo
Panel analysis of 33 Indonesian-listed energy firms (165 observations, 2020–2024) tests how governance, media exposure, and environmental performance affect carbon emission transparency. Only media exposure significantly improves transparen…
Godwin Abungu, Stephen Okelo, Micah Nyamita
Using 40 one-year-ahead bank-year pairs from 10 Kenyan listed banks (2020-2024), this study tests whether integrated reporting disclosures predict subsequent ROA. All three disclosure dimensions correlate positively with future ROA, but onl…
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