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 214 papers
Luh Luh Lan
This paper explains why maturing sustainability reporting has expanded rather than resolved ambiguity over directors' ESG duties, via a 'disclosure-duty feedback loop'. Because company law regulates process not outcomes, mandatory reporting…
Ed Esposito
Divergent materiality concepts across GRI, ESRS and IFRS Sustainability Disclosure Standards create a "materiality paradox" for reporters and assurance providers. The article compares impact, financial and double materiality, and examines h…
Casper Gavin, Alenka Temeljotov Salaj
A mixed-methods study of the Norwegian real estate sector's readiness for CSRD compliance, combining a scoping review with stakeholder interviews. Key barriers include weak sustainability knowledge, difficulty with Double Materiality Assess…
Philumena Bauer, Dorothea Greiling
This Perspective challenges the expectation that CSRD/ESRS standardization will resolve ambiguity in sustainability reporting. Drawing on an empirical study of Austrian state-owned hospitals, it argues that double materiality assessments do…
Simona Catuogno, Roberto Tizzano
This study provides first empirical evidence on how Italian companies disclose gender equality in governance and social topics under the new CSRD regime. It examines early reporting practice against the EU's expanded social and governance d…
Gianmarco Salzillo, Nicola Moscariello, Michele PIZZO
This conceptual paper explains why standardisation does not necessarily yield substantive comparability in sustainability reporting. It argues that concentrating standard-setting authority around financial-reporting-rooted institutions may …
Nha Minh Nguyen, Malik Muneer Abu Afifa, Duong Van Bui +2
Using panel data from 2,605 listed firms across ASEAN-6 (2020–2024), this study tests whether ESG disclosure improves integrated reporting quality and thereby drives value creation, measured by investment efficiency. Integrated reporting qu…
Contipelli E.
A practical guide to sustainability reporting under the EU's Corporate Sustainability Reporting Directive (CSRD). It outlines the disclosure requirements and reporting process for companies operating in the EU market, offering an introducto…
Ben Luo, Claudio Del Pero, Niccolò Aste +1
This review compares global definitions, standards and frameworks for zero carbon buildings (ZCB) across multiple dimensions. It maps divergences in net-zero interpretation, accounting boundaries and scope, highlighting definitional fragmen…
Mariella Colantoni, Alessandro Lai, Riccardo Stacchezzini
A structured literature review of 81 peer-reviewed articles (2014-2025) maps the academic debate on materiality in sustainability reporting. It identifies three phases: emergence (conceptualisation), consolidation (implementation, disclosur…
Johannes Laub, Marcel Steller, Tomas Luengo Mutilva
Qualitative content analysis of 74 independent auditors' reports for 32 European electricity producers (2023-2025) under early CSRD implementation. Procedural standardisation advances while communication of double materiality, uncertainty, …
Teresa Kupczyk, Natalia Rojewska, Leszek Zelek +3
This paper proposes an integrated ESRS S1 model linking organisational social risk, double materiality assessment and assurance readiness for sustainable finance. It aims to structure how social disclosures are evaluated and prepared for th…
Nida Garnida Fitrianti
This article frames sustainability reporting as an accounting and accountability issue, emphasizing reliability, comparability, and governance. A structured narrative review integrating peer-reviewed research with OECD and IFRS Foundation s…
Mihaela Mohorič
This thesis examines changes in sustainability reporting after the EU Omnibus package, reviewing NFRD, CSRD and ESRS and qualitatively analyzing public reports from selected Slovenian companies. Omnibus simplifications reduce administrative…
Bojar-Fijałkowski T.
This paper frames the EU Taxonomy not merely as a compliance burden but as a business assessment tool, weighing its opportunities and threats. It also explores how new technologies can be leveraged in taxonomy alignment, linking eligibility…
Dziwok E.
This study analyzes the semantic completeness and reporting gaps in climate disclosures by construction and energy companies under ESRS E1. It reveals how disclosure coverage varies across firms and sectors, highlighting the divergence betw…
Albert Wee Kwan Tan
This article compares how Singapore and Thailand translate the ISSB's 2023 global baseline for investor-focused sustainability disclosure into domestic legal accountability. It separates reporting and measurement duties from supervision, li…
Ziyi Zhao
Against the backdrop of ISSB's IFRS S1/S2 and Chinese exchanges' sustainability reporting guidelines, this paper analyzes ESG disclosure texts through narrative framework, strategy, and function. Institutional regulation drives convergence …
Saraò Chiara Pia, Antonietta Trecca, Christian Favino +1
Using S&P Europe 350 listed firms over 2019–2023, the study tests how the extent of CSR sustainability reporting affects enterprise value. Broader reporting has a positive, significant effect on EV, and this relationship strengthens in coun…
Marlena Ciechan-Kujawa, Monika Pietkiewicz
Analyzing 100 Polish company reports on a six-point scale, this study examines the depth and determinants of Materiality Assessment (MA) disclosure during the transitional period before mandatory ESRS. Stakeholder engagement, early ESRS ado…
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