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 221–240 of 1001 papers
Eva Pakiž
This study analyzes the determinants of audit fees in Slovenia and the impact of the CSRD's introduction. Using public-interest entities with over 500 employees that first became subject to sustainability assurance in 2024, regression analy…
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, …
Alkaraan F.
This guest editorial frames sustainability accounting, sustainable finance and governance as an interconnected ecosystem rather than separate silos. It argues for linking disclosure information to governance and capital allocation decisions…
Muhammad Aras Prabowo, Farid F. Saenong, M. A. Razik +1
This study builds a Sharia-based ecological accounting framework by integrating environmental cost accounting with Islamic environmental jurisprudence. Using bibliometric mapping, 12 expert interviews, grounded theory, and expert validation…
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…
Muhammad Nabeel Abrar Vito, Edy Supriyono
Using 114 firm-year observations from Indonesian mining firms listed on the IDX (2022–2024), this study applies multiple linear regression to test how board diversity dimensions (gender, education, tenure, age, nationality) affect carbon em…
İsmail Atabay
A conceptual study assessing how Türkiye's TSRS 1 and TSRS 2, issued by KGK in December 2023, align structurally and functionally with the ISSB's IFRS S1 and S2. It finds high normative alignment but argues implementation success depends on…
Daiana Levit, Sol Del Valle Figueroa, Daiana Levit +1
This paper proposes a methodological framework to model the Triple Bottom Line by analytically integrating traditional financial statements with sustainability reporting. It offers an architecture to structure qualitative ESG indicators int…
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…
Morteza Habibizadeh, Masoud Taherinia, Azar Moslemi +1
Using MICMAC, Delphi rounds and scenario analysis, this study identifies the key factors and strategic drivers shaping 'sustainable auditing' within sustainability reporting. Technology emerged as the strongest influential variable, while u…
Raden Roro Fatma Sari, Nida Garnida Fitrianti
This integrative review examines how ESG disclosure quality connects to the reliability of corporate performance narratives, synthesizing peer-reviewed and institutional literature on reporting, assurance, control, and financial decision sy…
Nurhaeni Sikki, Nurlaela Kumala Dewi
This conceptual paper proposes a governance framework linking sustainability assurance readiness to five reinforcing capabilities: data integrity, model and technology controls, human judgment, accountability, and continuous monitoring. Syn…
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…
Vivi Oktaviani, MAYLIA PRAMONO SARI
This study examines how audit committee size, independence, financial expertise, and meeting frequency affect sustainability report assurance (SRA) among financial-sector firms listed on the Indonesia Stock Exchange (2020-2024). Logistic re…
Lara Hribar Kresnik
A master's thesis comparing 2024 non-financial/sustainability disclosures of eight Ljubljana Stock Exchange prime-market companies. Using CSRD, ESRS and the EU Taxonomy as framework, it scores environmental, social and governance disclosure…
Zanócz A.
This study examines trends in non-financial reporting and its assurance across selected Central European countries. Against the backdrop of the EU's NFRD/CSRD, it maps differences in reporting practice and assurance levels. It offers a regi…
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…
Chen X.
An empirical study of Chinese marine enterprises examining how convergence in climate disclosure practices affects product market competitiveness. It suggests that more consistent, higher-quality disclosure translates into market advantage.…
Natasya Refacaroline, Hariany Idris, Samirah Dunakhir
Using panel regression on six Indonesian industrial firms (30 observations, 2020-2024), this study tests whether sustainability report disclosure (measured by a GRI 2021-based SRDI) affects stock prices. Higher disclosure significantly rais…
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