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 1–20 of 561 papers
Novicka J.
This paper examines the regulation of sustainability reporting requirements and the path toward digitalisation. It explores how machine-readable disclosure—via XBRL and digital tagging—can enhance the comparability and enforceability of sus…
Jeremy Bennett
This study introduces 'CSR disclosure durability' to explain why some corporate responsibility claims remain visible and checkable amid rising political/legal costs while others are renamed or reduced. A longitudinal multiple-case analysis …
DANIEL MATHEW DATONG, MAIMAKO NKURI LIVINUS, Samson Iliya Nyahas +2
Using panel data from 47 listed Nigerian manufacturing firms (2015–2024), this study tests whether normative isomorphic pressure drives sustainability reporting compliance. Regression results show a highly significant positive effect (t=13.…
Richard Paul Gregory
This paper models how verification affects firm sustainability investment under stakeholder pressure. When verified performance exceeds nonverified assessments, verification raises ratings without changing activities. If additional assessme…
Javzmaa Lkhagvasuren, Tumendelger Lkhagvasuren
Using only public exchange records and difference-in-differences, this study evaluates the Mongolian Stock Exchange's October 2024 mandate requiring Tier I issuers to file ESG reports. The rule raised on-time reporting probability by 46 per…
Isaiah John, Otseje, Abuguja Romanus, Oshageny, Ogbu Augustine, Ogoh +1
This review examines how climate-related financial risk translates into loss recognition and disclosure in Nigeria's oil and gas sector, focusing on impairment, provisions, contingent liabilities, and regulatory readiness. A 2021-2026 liter…
Sidhant Mohapatra
This chapter analyzes how EU firms moved from voluntary CSR to legally mandated ESG under CSRD and CSDDD. It argues ESG reporting is now central to investment decisions and strategy, while warning of box-ticking and greenwashing risks. It r…
Kim J.
This study analyzes how completely KOSPI top 10 firms disclose industry-specific material ESG information. It evaluates disclosure integrity, identifying gaps and inconsistencies across firms and sectors. It offers an empirical framework fo…
Eng L.L.
This paper compares the informativeness of companies' own sustainability disclosures against third-party ESG disclosure ratings. It examines which source better conveys decision-useful information for investors and regulators. The findings …
Ara M.
This study analyzes the efficacy of the IR framework for ESG disclosure through stakeholder perception. It asks whether formal disclosure structures actually shape stakeholder evaluation and decision-making. It offers a perspective on the r…
D. Déda, Helena Gervásio, M. Quina +2
The study builds an integrated framework that uses mandatory EU CSRD/ESRS disclosure data as the starting point for an Absolute Environmental Sustainability Assessment via the Environmental Footprint Method. A University of Coimbra case sho…
Luis Martín-Domingo
A podcast summary of research analyzing European airlines' sustainability reporting progress, regulatory compliance, and remaining challenges. It examines how disclosure mandates such as CSRD affect the aviation sector and current corporate…
Aso Abdullah
Using 79,260 firm-year observations (13,211 listed firms, 2020–2025), this study examines how disclosed circular implementation, circular accountability, and circular-specific assurance relate to sustainable development. Implementation and …
Ineke Rosseneu, Jasmine Meysman, Tyché Perkisas +1
This systematic mapping review examines how double materiality is conceptualized in academic literature after the EU's CSRD, focusing on the construction sector. Screening 1,131 records (Jan 2021–Apr 2025) down to 63 papers, it finds resear…
Γεώργιος Λιάπης
This paper analyzes the connectivity between financial and ESG reporting. Greece's Law 5164/2024 mandates sustainability disclosure, integrating annual financial statements with sustainability reports. It explains ESRS double materiality an…
Angie Tatiana Rios Jaimes
This study examines the applicability of ESG, GRI and ISSB reporting frameworks in Colombia's agro-industrial sector. Using a mixed method—bibliometric analysis of Scopus/WoS publications plus systematic review of strategic approaches—it an…
Benetan Septria Pangkapi, Dhio Firman Alfiyan, Galasena Mursyid Prasetyawan +2
This study assesses PT Timah's readiness to adopt IFRS S1/S2 and compares its sustainability disclosures with independent field evidence. While organizational foundations exist (ESG team, digital risk system), major gaps remain in climate s…
Komang Adi Kurniawan Saputra, Putu Ayu Sita Laksmi, Naori Miyazawa
A quasi-experiment with 60 Balinese tourism firms shows blockchain integration raised environmental reporting accuracy by 18.6% and cut verification time by 67% (9.4 days). Smart contracts boosted stakeholder trust and reduced audit costs, …
(著者不明)
This study examines how sustainability performance, third-party assurance, and green governance distinctly shape audit opinions. It suggests these elements play separate roles in auditors' judgments, informing how assurance quality and disc…
Xing Zhou, Fenglan Zhang, Yunqiu Qiu +1
This study empirically examines how China's Low-Carbon City Pilot program drives corporate carbon information disclosure. It identifies the causal effect of policy signals on firms' disclosure behavior, illuminating regulation-led disclosur…
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