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 1–15 of 15 papers
Sudipta Bose, Maria C. A. Balatbat, W. Green
Using a sample of firms from 43 countries, this study finds that GHG emissions assurance, especially by accounting firms, mitigates the negative market valuation of emissions. The effect is stronger in carbon-intensive industries and stakeh…
Bolaji Oluwatimi Osedahunsi
This paper examines how sustainable finance reporting standards (GRI, SASB, ISSB) influence investor decision-making and corporate market valuation. It finds that standardized disclosures reduce information asymmetry, improve investor confi…
Gabriela Marques, A. Aguiar
This paper reviews the role of sustainability accounting in enhancing ESG transparency, stakeholder trust, and long-term value creation. It finds that stronger sustainability accounting capabilities lead to higher ESG scores, investor confi…
Corinna Irina Ketterling
This paper analyzes the shift from voluntary CSR reporting to legally binding ESG disclosure frameworks from a legal perspective. It examines the evolution of sustainability disclosure standards and their legal implications.
Mardi ani
This paper analyzes the role of ESG disclosure in improving financial reporting quality under IFRS S1. Using a quantitative approach, it measures reporting quality via earnings quality, value relevance, and earnings management, and ESG disc…
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,…
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…
「グローバル・ベースライン」としてのサステナビリティ基準の進展と人的資本の情報開示
(著者不明)
This paper reviews the progress of sustainability disclosure standards as a 'global baseline' proposed by the ISSB, with a focus on human capital information disclosure. It discusses the trends in international standardization and implicati…
null Wu Huihui, Hasani Mohd Ali , null Hazlina Shaik Md Noor Alam
This study compares materiality in environmental disclosure under US and Chinese securities laws. The US uses a financial materiality standard, while China adopts double materiality considering both financial and environmental/social impact…
Quentin ARNAUD, Sophie GIORDANO-SPRING, Pierre CHOLLET
This paper analyzes the impact of EU Taxonomy Regulation disclosures on mutual fund ownership using STOXX Europe 600 firms data from 2021-2022. High eligible revenues correlate with lower conventional fund ownership, while high alignment ra…
Peter Glavič
This article provides an overview of sustainability reporting standards (SRS) for corporate, public, and individual levels. It describes voluntary standards (ISO, GRI), mandatory ones (ESRS, IFRS), and notes national alignment with IFRS. It…
Anderson Yu
The PADV methodology introduces a governance layer for ESG by converting individual and corporate actions into verifiable behavioral data. It includes 30 standardized modules and a Proof Record mechanism that produces audit trails aligned w…
Salimov, Mirzohid Abdigofirovich
This article examines the growing importance of sustainability standards in accounting, focusing on GRI, SASB, and IFRS Sustainability Disclosure Standards. It analyzes how these frameworks enhance reliability, comparability, and accountabi…
Taihao Cao, Bangjie Lin, Zimin Wang
This paper empirically examines how mandatory environmental disclosure policies affect earnings quality and ESG performance. Firms with higher earnings quality show stronger ESG outcomes post-mandate, especially in high-impact industries. I…
Dirk A. Zetzsche, Marian Unterstell, Ross P. Buckley +1
This paper argues that the EU's Sustainable Finance Strategy is fundamentally a data strategy, requiring datafication across financial, production, and service sectors. It draws lessons from prior datafication in finance and recommends co-d…
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