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 22661–22680 of 36021 papers
Maimuna Maimuna, Jayana Salesti, H. Siregar +1
This study examines how green accounting supports corporate climate transition through literature, regulations, and corporate reports. Thematic analysis shows companies use metrics like carbon emissions and energy intensity for baselines an…
Eddi Dj Wibowo, Abdullah Ramdhani, Jusni Samsulma'arif +2
This study analyzes the influence of green accounting, carbon emission disclosure, and profitability on company value for mining companies listed on the Indonesia Stock Exchange (2021-2023). Using a causal associative quantitative approach …
H. Wahsheh
This paper proposes a compliance-aware cryptographic framework for blue carbon accounting that ensures end-to-end data integrity and privacy throughout the MRV workflow. It integrates IoT sensors with blockchain using ECDSA signatures, AES-…
O. Akomolehin
This study examines the impact of carbon accounting practices and carbon intensity on firm market valuation in emerging markets. Using a novel Carbon Accounting Practices Index (CAPI) and panel econometrics, it finds that high-quality carbo…
Felicia Egbeh, S. O. Adekalu, Aliu Rafiu Kolawole +1
This paper provides a conceptual review of environmental accounting disclosure, integrating stakeholder, legitimacy, and sustainable development theories. It finds that effectiveness is constrained by voluntary regimes and institutional wea…
Daniel Dao, A. Jindal, G. Shrimali
This paper develops a forward-looking framework to quantify expected systemic economic losses from physical climate risks and applies it to Indian firm-level data. It shows that physical climate risks increase firm default risk, which propa…
Yiya Du
Using Chinese listed company data from 2010-2020, this paper constructs indicators for carbon emission intensity and climate transition risk exposure. Through Fama-MacBeth regression and carbon risk factors, it tests for a 'carbon premium' …
F. O. Ayodele, B. Ayodele, T. Oladele +2
This systematic review and quantitative policy synthesis examines the strategic role of carbon disclosure policies in carbon emission management. Using PRISMA and secondary data, it finds that high carbon tax implementation in countries lik…
Anubhuti Raje
This article analyzes how the ICJ's 2025 advisory opinion on climate harm impacts directors' disclosure duties under UK law and IFRS. It introduces 'reverse incorporation' to explain how international legal obligations reshape domestic fidu…
Shofiyatul Innayah
This conceptual paper examines whether carbon emission disclosure reflects moral accountability or serves as a positive signaling strategy. Using legitimacy theory, signaling theory, CSR, and moral accountability, it finds that disclosure s…
Tra Thu Tham, O. Lehner, Kim Ittonen
This study analyzes climate-related Key Audit Matters (C-KAMs) in European audit reports, examining 678 C-KAMs from 2015-2023. Findings show uneven sector distribution (concentrated in high-carbon and infrastructure sectors) and a tendency …
Mario Schuster, Rainer Lueg
This systematic literature review analyzes 50 event studies on stock market reactions to climate risk events. Physical risk events predominantly cause negative abnormal returns, while transition risk events penalize carbon-intensive firms a…
Alessio Capriotti, Silvia Muzzioli
This paper empirically analyzes the relationship between sovereign bond spreads and climate risk in the Euro Area. It quantifies the impact of climate change on fiscal risk, offering new perspectives for investor risk assessment.
Tanya Fiedler, A. Pitman, Sarah Perkins-Kirpatrick
This paper addresses the need for credible evidence on physical climate risk in accounting. It examines the use of global climate models (GCMs), their limitations, and proposes four principles for responsible use to produce decision-useful …
Tommaso Piseddu, F. Vanhuyse
This paper systematically maps the literature on climate risk impacts on real estate valuations, covering 130 documents from 2014-2023. It finds that physical risks, especially floods, dominate the evidence base, while transition risks are …
Stefano Dell’Atti, Matteo Foglia, Grazia Onorato
This paper examines how climate risk disclosures affect firm value for large European nonfinancial firms. It develops a firm-level Climate Risk Exposure (CRE) index using NLP to assess narrative disclosures across transition risk, physical …
S. Panda, A. Saha
This paper develops a geospatial stress-testing framework for climate risk in California, integrating physical hazards and sector exposure for banking, agriculture, real estate, and tourism. It assesses wildfire, drought, flood, extreme hea…
Fubing Fang, Yihan Shao, Huiling Zheng +2
This study uses panel data from Chinese A-share listed firms (2010-2024) to show that climate risk is positively associated with corporate greenwashing (the gap between environmental disclosure and substantive green action). Supply chain di…
Ying Ding, Huining Zhang, L. Tan +1
Using a panel dataset of Chinese A-share firms, this study finds that climate risk attention (CRA) positively affects corporate environmental performance. The effect is mediated by green innovation and legitimacy-building disclosure, and mo…
Qingqu Fu
This study develops a comprehensive framework integrating InVEST model with biological inventory and ecosystem trade-off models to quantify forest carbon sequestration under different harvesting scenarios. It highlights the need for unified…
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