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 261–280 of 733 papers
Jemma Nolan, Swarna Jaiswal, Jane Massy +1
This paper systematically reviews the challenges and pathways for implementing sustainability reporting in agrifood systems, focusing on Scope 3 emissions and supply-chain-wide disclosure. It analyzes the gap between corporate practices and…
Katya Margarita Méndez-Maldonado, Flor Nancy Díaz-Piraquive, Leonardo Daniel Amell Arinez +1
This study compares Colombian sustainability disclosure instruments with ISSB, ESRS, and GRI standards using qualitative document analysis. It identifies convergence, divergence, and gaps, noting increased formalization but significant diff…
Wang J.
This study analyzes the impact of mandatory ESG disclosure regulations on stock market reactions. It empirically examines how disclosure mandates affect firm cost of capital and investor behavior.
Lucas José Oliveira Duarte
This paper develops a guide explaining the European Sustainability Reporting Standards (ESRS) and their connection to the Sustainable Development Goals (SDGs). It provides practical insights for companies on how to align their ESRS reportin…
Fajar Muhammad Nugroho
This systematic review examines challenges and impacts of IFRS S1 and S2 adoption in the mining sector (2022-2024). Larger firms show progress, but SMEs face resource and technical barriers. Gaps remain in quantitative metrics like scope 3 …
Jiaojiao Han, Yan Zhong, Xiaoyun Zhao +2
Under China's carbon peaking and neutrality goals, this study evaluates environmental accounting disclosure quality of 30 listed steel companies (2019-2023) using AHP and content analysis. Annual reports dominate, but standalone environment…
Pandolfi, Nicola
This paper presents an exhaustive census of 5,087 CSRD-window filings from the July 2026 snapshot of filings.xbrl.org, detecting zero facts, dimensions, or units using ESRS taxonomy namespaces. It provides a reproducible methodology and doc…
Sharma A.
This paper examines the skills and job roles required for effective corporate climate reporting, drawing insights from India. It suggests that high-quality climate disclosure demands a distinct set of competencies, including technical knowl…
Gilewski P.
This paper analyzes the extent to which Polish construction companies comply with ESRS environmental standards during the inaugural CSRD reporting period. It provides empirical evidence on sector-specific challenges and disclosure quality, …
Husni Samara, P. Merello, A. Zorio‐Grima
This study examines how ESG performance and controversies affect dividend payout ratios in European listed firms under the CSRD framework. Using a panel of 550 firms from 2014-2024, it finds that ESG performance is positively correlated wit…
A. Salakpi, T. Nassè, Clement Nangpiire
This paper reviews sustainability accounting in Ghana, which is transitioning from voluntary to mandatory disclosure under IFRS standards from January 2027. It finds practice remains voluntary and narrative, lacking comparability and assura…
Anderson Yu
This paper proposes the Global ESG Evidence Architecture (GEEA), a seven-layer governance framework for organizing sustainability evidence flows. It identifies the Evidence Infrastructure Layer as the missing institutional layer and introdu…
Arya Ganendra, Grace Freya Purba, Firzan Dahlan
This study analyzes ESG disclosure decoupling under Indonesia's POJK 51/2017 and ASEAN-5 regimes. Through content analysis of 50 large firms' sustainability reports, it finds a significant gap (mean +0.235) between symbolic commitment (0.97…
W. Maroun, D. Ecim, A. Duboisee De Ricquebourg +1
This paper surveys the global landscape of sustainability assurance and discusses implications for the upcoming ISSA 5000 standard. It analyzes assurance quality, scope, and challenges, offering guidance for implementing the new internation…
Hyuk Shawn
This study theoretically examines how ESG activities constrain performance classification and MPM adjustment discretion under IFRS 18. It develops an analytical model showing that higher ESG levels increase justification costs, reducing rep…
Baghernejad Nemat
Mainstream Asset Lifecycle Management (ALM) suffers from an 'attestation ceiling': records are self-attested and potentially alterable. This paper proposes Verified Asset Lifecycle Management (vALM) as a new category with five testable prop…
E. Kuceva, A. Vishnevskaya, A. Kamynina
This paper analyzes the institutionalization of ESG principles through international standards from 2015 to 2025, covering the evolution from the UN SDGs and Paris Agreement to the ISSB's IFRS S1 and S2. It focuses on the shift from volunta…
Zainab Paracha, Umair Paracha, Fazeel Abdullah +1
This study examines the impact of energy transition indicators (renewable energy consumption, CO2 emissions per capita, energy intensity) on sustainability reporting adoption in 50 developing countries from 2015-2024. Using panel regression…
Alfredo Merlet
This replication data package accompanies a process-tracing case study of Brazil's 2026 reversal of mandatory IFRS S1/S2 sustainability reporting. It includes a coded chronological timeline, a list of eight early adopters, and a source regi…
Umair Paracha, Zainab Paracha, Fazeel Abdullah +1
This study analyzes the determinants of sustainability reporting adoption across 40 emerging market economies from 2015-2024. It finds that domestic credit, stock market capitalization, and FDI positively influence adoption, with stock mark…
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