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 825 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…
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…
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…
Shivalik Pal
SEBI's BRSR Core mandates independently verified ESG disclosure for Indian listed firms, creating a hybrid 'assessment or assurance' regime. This paper asks whether this constitutes a shift to audit-based sustainability governance. It argue…
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…
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…
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…
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…
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 …
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…
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…
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…
Browse by Topic