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 221–240 of 530 papers
Rasmi Meqbel, Mohammad Alta’any, Salah Kayed +2
This study examines the effect of ethical business practices on sustainability assurance (SA) adoption and attributes using a sample of European STOXX 600 firms. Ethical firms are more likely to obtain SA and have broader assurance scope, b…
Yuxia Wang, Cao Wei, Rui Xue +1
This paper systematically reviews the literature on sustainability assurance, integrating motivations, theories, standards, and quality determinants. It identifies challenges such as limited stakeholder engagement and poor separation from f…
Çetin Akkuş, Elif Zeynep Özer, Özge Korkmaz +1
This study analyzes the association between sustainability disclosure depth (CTAE index) and firm performance (ROA, stock return volatility) in publicly listed tourism firms in Türkiye. Using fixed-effects models, no statistically significa…
Nematullayev Hamidullo, Worldly Knowledge Publishing Centre
This paper explores the strategic and operational paradigms of environmental accounting and green auditing within GRI and ISSB frameworks. It evaluates carbon asset valuation, the GHG Protocol, and environmental capitalized risk models, pro…
(著者不明)
This paper examines the role of battery passports in addressing greenhouse gas emissions and closed-loop recycling in the battery industry. Battery passports enhance supply chain transparency, enabling tracking of GHG emissions and improvem…
Oskarsdottir H.
This paper analyzes the impact of the EU's Corporate Sustainability Reporting Directive (CSRD) on corporate boards. CSRD expands sustainability disclosure requirements and strengthens board oversight responsibilities. It is relevant for Jap…
Agovino M.
This paper examines how selection bias in ESG reporting affects environmental performance and firm valuation. Self-selection distortions in reporting have critical implications for investor decision-making and regulatory effectiveness.
Alharasis E.E.
This paper empirically examines the impact of XBRL adoption on the quality of ESG disclosures in financial Jordanian SMEs. Findings suggest that XBRL improves the completeness and comparability of ESG reports, highlighting the role of digit…
da Silva P.P.
This paper examines how non-financial disclosure affects stock price informativeness, focusing on country-level institutional factors such as legal systems and regulatory quality. Using cross-country analysis, it finds that higher disclosur…
Indira Priyadarshini Padhy Indira Priyadarshini Padhy, Pratik Prasad Mahapatra Pratik Prasad Mahapatra, Santosh Kumar Behera Santosh Kumar Behera +2
This paper provides an overview of India's Business Responsibility and Sustainability Reporting (BRSR) framework introduced by SEBI, replacing the earlier BRR. It aims to improve corporate transparency by integrating ESG performance into an…
Mariam Dauda, Casper Gate, Laura Enam Anyomi
This paper critically reviews low-carbon materials, Environmental Product Declarations (EPDs), and Buy Clean procurement policies in the U.S. manufacturing and construction sectors. It finds that alternative cements and recycled inputs offe…
Lin Oktris, Afzal Izzaz Zahari, Suharmadi +1
This systematic literature review synthesizes 44 studies to explain how carbon disclosure influences investor decisions. It identifies four simultaneous mechanisms: information asymmetry reduction, signaling, risk communication, and legitim…
Krasteva-Hristova R, Diaconu L
This study evaluates ESG disclosure quality in Bulgaria and Moldova using a Data Gap Matrix and multi-view LCSA. A corpus of 36 organizations was analyzed, finding medium availability and granularity but weak auditability, with Scope 3 emis…
Sayfullayev Mekhroj Sayfullayevich
This paper examines the concept and specific aspects of preparing audit opinions in ESG auditing within the context of sustainable development. It reviews theoretical and practical approaches to ESG audit reporting and develops relevant sug…
(著者不明)
This paper proposes a refined model for accounting of ESG obligations in ICT sector enterprises based on IFRS S1 and IFRS S2. It identifies 4 categories of ESG obligations specific to ICT and 6 structural components of ESG reporting, tested…
Pieter de Jong, Inga Timmerman, Alona Bilokha
This paper introduces the ESG communication gap: a within-firm measure of divergence in ESG risk disclosure between mandatory (10-K) and voluntary (earnings calls) venues. Analyzing 1,396 U.S. firms from 2006-2024, it finds the gap is perva…
Chris J. Ford, Katy Mason
This paper discusses the importance of platform-based accounting infrastructure for scaling net zero transitions. It focuses on how such infrastructure can streamline the collection, verification, and disclosure of corporate emissions data,…
(著者不明)
Analyzes how climate-related disclosures influence investor decision-making. Examines the impact of disclosure quality and TCFD alignment on investment behavior.
(著者不明)
This chapter provides an overview of measuring and disclosing carbon and climate risks. It discusses frameworks like TCFD and ISSB, highlighting the importance of quantifying and reporting risks for corporate transparency.
Selvans, Zane, Gosnell, Christina, Sharpe, Austen +4
PUDL is an open-source tool for cleaning and standardizing US public utility data from EIA, FERC, etc. This release integrates April 2026 EIA 860M data, annual FERC Form 1 updates, and new gas supply tables. It provides essential data infra…
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