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 161–180 of 359 papers
Novera Bhatti
This article develops a theoretical framework for holding major emitters accountable for climate damages by integrating attribution science, tort law, corporate knowledge-deception theory, and governance theory. It identifies four conceptua…
A. Smidt-Jensen, Trine Boje Røgild, Tom Cohen +6
This study presents a novel approach to producing carbon-negative food colorants by integrating phycocyanin extraction from Spirulina with residual biomass application as a biostimulant for soil organic carbon sequestration. Life cycle asse…
Jiseok Ahn, Sangyong Park, Son-Hee Kim +2
This study evaluates Korea's COP28 pledges to triple renewable capacity by 2030 and nuclear capacity by 2050 against IPCC AR6 scenarios. It finds that Korea's current electricity plan has a slower fossil fuel phase-out than Paris-aligned pa…
Romulo R. Alves, R. Bos, Bertrand Groslambert +1
This paper analyzes the information content of second-party opinion (SPO) ambition assessments in the sustainability-linked bond (SLB) market using a hand-collected dataset. It finds that highly ambitious SLBs are associated with modest emi…
Lars Wilhelmi, Christian Bruns, Matthias Schumann
This study investigates the use of Vision Language Models (VLMs) to extract ESG metrics, particularly GHG emission-reduction targets, from corporate sustainability reports. Using Design Science Research Methodology, we developed an extracti…
Elsie Hu, Galina Andreeva, Theodor Cojoianu +1
This study constructs a global dataset linking English-language media accusations of corporate greenwashing from 2017-2022 to firm climate performance. It analyzes how net-zero commitments, SBTi entry, and climate underperformance drive acc…
Martin Schüder, Henning Zülch
This study analyzes how board-level governance mechanisms (sustainability committees and gender diversity) influence corporate progress toward SBTi-validated science-based targets. Using a sample of 286 European firms with 586 near-term SBT…
D. Prasad
This study examines how derivatives markets in India price uncertainty in corporate environmental targets, using BRSR disclosures, SBTi validation, and India's carbon trading scheme. Credible targets reduce implied volatility skew and varia…
Mashkhurbek Jalalov
This study examines the relationship between ESG disclosure quality and international competitiveness among commercial banks in Central Asia and the EU. Using a novel ESG Disclosure Quality Index (EDQI) and panel regressions on 495 bank-yea…
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…
Richard Arhinful, Leviticus Mensah, Halkawt Ismail Mohammed Amin +2
This study examines how earnings management (including greenwashing) affects corporate environmental, social, and economic sustainability under the UK's TCFD reporting mandate. Using 23 years of data from 200 London Stock Exchange non-finan…
Aurora Elena Moldoveanu, B. Straoanu
This paper examines the introduction of IFRS S1 and IFRS S2 by the ISSB and their implications for corporate sustainability reporting. Using a literature-based analysis, it explores how these standards enhance consistency and comparability,…
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…
Sebastian Rhein, Laura Engel, T. Dreier +1
This study investigates how corporations operationalize climate-related risk and opportunity disclosure through eight semi-structured interviews with sustainability professionals. Findings show that while TCFD serves as the primary framewor…
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…
Mona Mashhadi Rajabi, Yun Shen, Martina Linnenluecke +3
This study systematically reviews 108 academic articles on climate-related financial risk disclosures post-TCFD, identifying five research domains under evolving regulatory frameworks including IFRS S2 and ESRS. It finds that despite rapid …
Jiamian Yan, Le Luo, N. Nuhu
This study examines the impact of stock exchange ESG disclosure guidance on corporate carbon mitigation using an international sample. Firms listed on exchanges with guidance show greater carbon reductions, particularly Scope 1 emissions. H…
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…
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