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 125 papers
Nikki Wright, Richard Gordon
This practical guide explains why and how to produce a sustainability report. It covers the evolution of reporting, global frameworks and regulations, handling target changes amid renewable energy development, and leveraging the report to r…
Daniela Preite, Camilla Falivena, Emanuela Scarpellini
This study content-analyzes 2022 reports of 33 European-listed fashion companies to assess CSRD readiness and alignment with ESRS requirements. Findings show relatively high readiness but gaps in some material topics, offering practical ins…
Idorenyin J. Okon, Olabamiji Atanda, Adeolu O. Adewuyi
Machine-readable disclosure has become the default in major capital markets, but LLMs, IFRS S1/S2 digitalization, and a shift to emerging markets unsettle prior consensus. A PRISMA review of 362 studies (2006-2026) using the MRD Stack frame…
Mo Zhang, Jessica Yang
This study examines the impact of the SEC's iXBRL mandate on financial reporting complexity using 14,424 firm-year observations and a staggered DID design. iXBRL adoption significantly reduces reporting complexity, driven by a decline in di…
Chi FAN
This paper examines how the twin transition of digitalization and decarbonization reshapes green trade cooperation in the Belt and Road context. It analyzes mechanisms like CBAM, Ecodesign rules, and Digital Product Passports (DPP) that emb…
Harri Moora, Mariliis Haljasorg, Sirli Pehme +2
This study examines readiness of garment manufacturers for EU ESPR and Digital Product Passport (DPP) requirements, using surveys in Pakistan, Bangladesh, Turkey and a case study of upcycled garments for Estonia's Paris 2024 team. It identi…
Anni Larkomaa
This thesis explores how companies can maximize the business value of the EU Battery Passport, mandated by 2027. It proposes data collection methods and usage strategies for EV batteries, including a SWOT analysis of digital product passpor…
Snejana Bacheva, Roumiana Pozharevska
This paper analyzes the UK's approach to developing a sustainability disclosure framework, examining the introduction of UK SRS S1 and S2 standards in the context of global developments such as CSRD and ISSB. It argues that these standards …
Stamatios K. Chrysikopoulos, Panos Chountalas, Αλεξάνδρα Αλεξανδροπούλου +1
This study examines double materiality disclosure structures during early CSRD/ESRS implementation, analyzing 2024 sustainability statements from seven European oil and gas companies. Using qualitative content analysis, it finds impact-rela…
Eda Oruç Erdoğan, Murat Erdoğan, Durmuş Acar +1
This study challenges the assumption that climate disclosures directly translate into financial statement impacts, proposing a three-stage judgement-based connectivity framework linking IFRS S1/S2 disclosures to recognition, measurement, an…
Jámbor A.
This paper investigates the preparedness of Hungarian public interest entities for the CSRD through interviews, revealing hidden complexities in sustainability reporting. It highlights challenges in interpreting disclosure requirements and …
SAMPAIO, Thicia Stela Lima, SILVA, Germana Nascimento da, OLIVEIRA, Maria Larisse da Silva +1
This article analyzes the impact of sustainability reporting on the new paradigm of accounting statements, in the context of Brazil's CVM Resolution 193/2023 adopting ISSB standards (IFRS S1/S2). It argues that converting non-financial data…
Albert Tan
This paper argues that ESG disclosure reliability is an institutional outcome, proposing a channel-based framework with four elements: legal vehicle, actors, procedural pathways, and sanctions. It operationalizes a 0-2 Accountability Channe…
Mangiuc M.D.
This paper analyzes the EU's Corporate Sustainability Reporting Directive (CSRD) as a paradigm shift from voluntary sustainability reporting to a legal requirement. It examines the directive's requirements, scope, and implications for compa…
Pedro Henrique Godoy Sato, Mariana Pereira Bonfim
This study analyzes 43 comment letters from BRICS countries (Brazil, Russia, India, China, South Africa) on the IFRS S2 climate-related disclosures exposure draft. Results show emphasis on clear terminology, combined qualitative and quantit…
Niklas Quernheim, Hannah Scheerer, Annika Hesse +4
Sustainable product development requires early access to environmental data such as material origin, energy use, and emissions, demanding interoperable cross-organizational data sharing. This paper systematically compares data space initiat…
Marija Glišić, Charles Møller, Badrinath Veluri +1
This paper proposes a conceptual model, the Digital Process Passport, for collecting and sharing manufacturing information to support sustainable manufacturing. It integrates data scattered across enterprise systems to quantify, monitor, an…
Azhar ul Haque Sario
This companion for a 2025 academic course covers the global implementation, technical analysis, and strategic application of IFRS Sustainability Disclosure Standards (ISSB). It likely addresses corporate disclosure practice and investor eng…
Nicolas Antheaume, Souâd Taïbi
This editorial introduces a themed section on multi-capital accounting (MCA), tracing its evolution from infancy in the 2010s to its current institutionalization under ISSB and EU CSRD. It reviews conceptual debates on weak vs. strong susta…
Velte P.
This paper critically examines the EU Omnibus proposal's impact on sustainability reporting regulations such as CSRD. It discusses the balance between simplifying reporting obligations and maintaining regulatory effectiveness, warning that …
Browse by Topic