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 1–20 of 353 papers
Mohamed Shaaban
This paper systematically reviews the literature on sustainability assurance and audit expectation gaps, synthesizing current practices and challenges. It extends the audit society concept to the sustainability era, offering a research agen…
José Fernando Faro, Leandro Alves da Silva, Fernando Tobal Berssaneti
This study proposes an integrated MRV-based governance framework combining ISO 14001, ISO 14064, and the GHG Protocol, and analyzes characteristics of 92 Brazilian companies publishing Gold-level GHG inventories. It finds a significant asso…
Ashmita D
In 2025, SEBI introduced the BRSR Core framework, mandating ESG reporting for India's top 1,000 listed companies, with value-chain disclosures for the top 250. This extends ESG accountability to startups in corporate supply chains, creating…
LiangYi Zhu
This paper reviews the evolution of Hong Kong's ESG disclosure standards from voluntary to mandatory, aligned with ISSB, and compares them with GRI, EU CSRD, and Mainland China's frameworks. It finds progress in disclosure rates and market …
Golmohammadi A.
This paper theoretically analyzes strategic emission disclosure decisions under supplier competition. It shows that firms' choices to disclose or withhold emissions information depend on competitive dynamics, offering implications for discl…
Chandra Erick Manaek Pandapotan Lumban Gaol, Tarsisius Murwadji, Beniadi Setiawan
This study analyzes the materiality conflict arising from the coexistence of Indonesia's OJK rules (POJK 51) and ISSB standards (PSPK 1/2), using a socio-legal and project-based legal epistemology. It highlights risks of symbolic compliance…
І. В. Арістова, В. В. Ткаченко
This article analyzes the right to information on products' environmental footprint as a new dimension of digital human rights. It examines EU legislation including Digital Product Passports, the Battery Regulation (2023/1542), CSRD, and ES…
Niklas Quernheim, Hannah Scheerer, Annika Hesse +5
This paper systematically analyzes data space concepts (Digital Product Passport, Catena-X, PACT, Asset Administration Shell) for sharing environmental information needed in sustainable product development. It compares data types, semantic …
André Pomp, Maike Jansen, Holger Berg +1
This concept paper presents SPACE_DS, a privacy-preserving data space for circular economy data. Its goal is to enable creation of Digital Product Passports (DPPs) by collecting lifecycle data from multiple supply-chain stakeholders while p…
Moritz Hörger, Mara Simon, Yannik Hermann +3
This paper addresses Digital Product Passports (DPP) as a data infrastructure for sustainability, exploring how passport data can drive circular strategies (e.g., reuse, repair, recycling). It contributes to the growing EU policy context of…
Dominik Piétron, Philipp Staab, Florian Hofmann
Strategic product data management can foster circular ecosystems and cut carbon emissions. The authors analyze the EU's Digital Product Passport (DPP) and five product life cycle cases, proposing publicly coordinated product data platforms …
Agneta Ghose
This supplementary material assesses the current state of LCA data sharing against the FAIR principles (Findability, Accessibility, Interoperability, and Reusability). It reviews how life cycle inventories are shared in 25 peer-reviewed LCA…
Agneta Ghose
This study assesses the status quo of LCA data sharing against the FAIR principles. It finds that FAIR implementation is rare in practice and that LCA-specific guidance is missing, while generic repositories are the main enabler. A workflow…
HHS Office of Climate Change and Health Equity, Ana Catarina Formigoni Abel, Joseph McCannon +9
This discussion paper examines the landscape of greenhouse gas emissions reporting by US hospitals, summarizing federal, state, and local requirements as well as voluntary initiatives. It provides a first-of-its-kind estimate of the number …
マテリアリティの再整理―４概念を切り分ける―
國部 克彦
This paper reorganizes the concept of 'materiality' in ESG/sustainability disclosure by distinguishing four different concepts (e.g., financial materiality, impact materiality). It clarifies each concept's meaning and scope, helping practit…
Ryohsuke Tanaka
This paper proposes an evaluation method for sustainability disclosure information in ESG investment decision-making, focusing on how investors should assess the quality and reliability of disclosed data and providing a practical evaluation…
Setiawan A.
This paper examines the localization of IFRS S1 and S2 (ISSB standards) in Indonesia through the lens of institutional translation and sectoral readiness. It likely sheds light on the institutional challenges and sector-specific preparednes…
Widagdo A.K.
This empirical paper examines how audit committee characteristics, financial performance, and listing age influence greenhouse gas emission disclosures among high-emitting industries in Indonesia. It highlights governance factors associated…
Elena G. Antonova
This article discusses organizational and legal aspects of ensuring reliability of non-financial (ESG) reporting. It highlights the role of credible sustainability disclosure in lending and investment decisions and argues for legislative re…
Yujia Luo, Juan Ramón Candia, PD Ball
This paper proposes a System-of-Systems framework that integrates operational Digital Twins (DTs) with corporate sustainability reporting (SR). It identifies data mismatches between process-level DT data and periodic facility-level SR data,…
Browse by Topic