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 16001–16020 of 19667 papers
A. Chakraborty, D. Ranjan, M. Singh
This study develops a GRI-compliant environmental reporting framework for Indian manufacturing SMEs using Modified NGT and Grey AHP. It creates a materiality matrix for environmental challenges and emphasizes ESG reporting, especially Scope…
Charles Golding
This paper analyzes the practical integration of sustainability into commercial property valuation. It discusses challenges amid mature ESG frameworks and economic uncertainty, offering a contemporary view on asset-level assessment.
Wahid Winarto, Syaiful Ali
A systematic review of 70 peer-reviewed articles (2017-2024) identifies five thematic clusters in integrating big data analytics into sustainability accounting: supply chain & circular economy, AI-enabled practices, climate change & standar…
Hassan Alalmaee
This study analyzes the impact of sustainability-related uncertainty on financial development using the ESG-Based Sustainability Uncertainty Index (ESGUI) across 25 countries from 2003-2021. Fixed-effects and IV estimations reveal a signifi…
Árni Claessen, Throstur Olaf Sigurjonsson, Stefan Wendt
Based on document analysis of sustainability reports from ten leading Icelandic firms and interviews with company representatives, this study finds that current governance disclosures cover only 20-30% of ESRS minimum requirements. Key chal…
A. Telukdarie, M. Nyathi, R. J. Fabchi
This paper proposes an AI-centric framework using NLP and centralized data management to standardize ESG reporting and combat greenwashing. A DistilRoBERTa model fine-tuned on sustainability reports from 440 firms in South Africa and India …
Veronica Tania Manirili, Giska Audia Fatima Ina, Janete Firdaus Adele Djawa +1
This qualitative literature review examines how sustainability accounting frameworks (GRI, ISSB) enhance transparency and sustainability performance. It finds that structured ESG disclosures improve stakeholder assessment and help firms eva…
C. Dineen, R. Lupton, S. Allen
This study examines how firms disclose uncertainty in greenhouse gas (GHG) emissions. Analyzing 2,636 sustainability reports, it finds that 97.6% of firms reporting emissions provide only single-value estimates, with fewer than 1% quantifyi…
Mariana Ciurel, Corina-Ionela Dumitrescu
This study develops a Corporate Governance–Sustainability Index for Central and Eastern Europe (CGSI–CEE), integrating governance mechanisms (board effectiveness, leadership structure, ownership discipline) with sustainability transparency …
Ken Holley, Virginia Cathro
This paper examines the impact of mandatory climate reporting on corporate social responsibility, organizational transformation, and market dynamics in New Zealand. It provides empirical insights into how reporting obligations influence cor…
Esam O. Elharon, Noora A. Hassan, Ahmed Z. Metwally
This paper examines how proactive climate change disclosure affects corporate credit ratings, with a focus on the moderating role of accounting earnings quality. It highlights the risks of earnings management and advocates for more frequent…
Ntombizandile Mbiza, F. Matenda, J. D. Mvunabandi +1
This scoping review synthesizes 19 studies on enablers and barriers to corporate blue accounting disclosure. Findings show disclosure is driven by stakeholder pressure and climate commitments, but hindered by lack of standardized frameworks…
Gilang Surya Pratama, Rilla Gantino
Using panel data from 40 Indonesian mining companies (2018-2024), this study examines how financial performance (ROE) and environmental performance (PROPER rating) affect carbon emission disclosure. Fixed effects models show both significan…
Hadiyan Prayoga, Felicyta Adelanam Soko, J. Badruzaman
This study examines whether SASB-based materiality disclosure provides value-relevant information to investors. Using Indonesian listed firms from 2017-2022, it finds a positive relationship between materiality disclosure and stock prices, …
Katarzyna Kobiela-Pionnier, Mariusz Karwowski
This paper identifies challenges in digitalizing sustainability reporting using the XBRL ESRS taxonomy, based on interviews with XBRL experts. The ESRS taxonomy is more complex than the ESEF taxonomy, featuring many non-numeric tags. Compan…
Krishna Harsukhbhai Chothani, V. Varma, Bhavsinh M. Dodia +2
This paper systematically reviews 75 peer-reviewed articles (2017–2025) on environmental disclosure practices using PRISMA, bibliometric analysis, and the TCCM framework. Findings show significant growth in disclosure research following ESG…
Thepparit Sinthamrongruk, Keshav Dahal, N. Harnpornchai
This study proposes a lightweight Web3D digital twin framework that integrates IoT sensors and browser-native 3D visualization for real-time ESG monitoring. Validated in a 12-month deployment with 60 sensors, it achieved 66 FPS rendering, 7…
Lativa, Etty Murwaningsari, Juniati Gunawan
This study examines the moderating role of sustainability reporting quality (SRQ) on the link between green competitive advantage (GCA) and green innovation (GI) on firm performance. Analyzing panel data from 248 Indonesian manufacturing fi…
Yasser Elouargui, Abdellatif Sassioui, M. Chergui +4
This paper introduces ESG-Graph, a lightweight and interpretable graph-based framework for ESG text classification. It leverages a taxonomy based on the European Sustainability Reporting Standards (ESRS) and uses a multi-layer Graph Attenti…
Justyna Przedańska
This article analyzes the juridification of ESG in EU law by examining the CSRD and CSDDD as a coherent regulatory regime. It finds that coupling mandatory transparency with due diligence obligations shifts environmental and human rights pr…
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