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 3001–3020 of 37257 papers
Sara Stoilkova
Examines how Slovenian companies are transitioning to sustainability reporting under the EU CSRD. Offers empirical insight into how EU firms adapt to new mandatory disclosure obligations. Methodology and findings unverified as no abstract w…
Wildan Hilmawan, Lina Yulianti, Neneng Wahyuni
Panel analysis of seven Indonesian Islamic commercial banks (2021–2025) tests whether green financing mediates the link between green banking disclosure (GBD), Islamic social reporting (ISR) and ROA. GBD significantly reduces green financin…
Zihan Yuan, Lirui Yu
A longitudinal single-case study of Haier Smart Home using public disclosures, examining how ESG objectives are translated into executable, accountable operating responsibilities in a decentralized organization. It shows board oversight, cr…
Ayşe Yavuz
Using 2024 annual, integrated and sustainability reports of eight Turkish banks, the study compares seven disclosed ESG and sustainable HRM indicators including Scope 1/2 emissions per employee, renewable electricity, gender ratios, trainin…
Abdul Razak Abdulai, Ibrahim Nandom Yakubu, Richard Kwadzo Doe-Dartey
An empirical study examining how external audit quality and corporate governance shape the credibility of ESG disclosure among listed firms in Sub-Saharan Africa. It tests whether stronger governance and audit quality moderate disclosure cr…
Pham Thanh Hương, Ngoc Hoang Thi Bich
This study examines how ESG disclosure affects financial performance in 46 Vietnamese listed pharmaceutical firms from 2015–2024, scoring annual reports via content analysis against a 22-criteria industry-specific framework. Composite ESG a…
Michele Efendy, Memed Sueb, Selly Herdianti Herdianti
Using 90 balanced panel observations of energy firms in Indonesia, Malaysia, and Thailand (2020–2024), this study tests how environmental performance, green accounting, and sustainability report disclosure affect potential carbon tax revenu…
Ajeng Tita Nawangsari Ajeng Tita Nawangsari, Bima Rafly Fachrezzi
Panel study of 32 Indonesian energy firms (128 firm-years, 2020–2023) linking capital structure to GRI-based ESG disclosure. Equity ratio is positively associated with aggregate and environmental disclosure but negatively with social and go…
Haruna Daddau, Saifullahi Abdullahi Mazadu, Sufiyanu Usman
Analyzing 55 non-financial firms listed on the Nigerian Exchange (2014–2025), this study finds board gender diversity and CSR/sustainability committees significantly improve ESG disclosures, while board composition has a positive but insign…
Radwan Hussien Alkebsee, Ahsan Habib, Belal Ali Abdulraheem Ghaleb
An empirical study examining whether firms with environmental violations switch their sustainability assurance providers. It tests whether social trust moderates this switching behavior, offering insight into assurance independence and corp…
David Madon, Alan Duboisée de Ricquebourg, Warren Maroun
A global analysis of sustainability reporting and assurance practices from 2019 to 2023. It tracks the spread of reporting and third-party assurance across jurisdictions, offering baseline evidence on how disclosure infrastructure is maturi…
Muhammad Bilal Farooq
This study examines competition between accountant and non-accountant providers in the sustainability assurance market. Though the abstract is unavailable, it likely touches on assurance quality, independence, and market concentration—core …
Wolfgang Böhm, Warren Maroun
A discussion of the protracted path toward an international sustainability assurance standard. It examines the institutional and stakeholder frictions that slow convergence, in the context of IAASB's ISSA 5000 and related efforts. The piece…
F Doni, Claudio Mariani
This piece examines how sustainability assurance is evolving in the EU, likely tracking the CSRD-driven shift toward mandatory third-party assurance. Without an abstract, specific findings and methodology cannot be verified, so the contribu…
Alan Duboisée de Ricquebourg, Warren Maroun, Sean van Zijl +1
A disclosure/accounting study examining the determinants and consequences of sustainability assurance. It likely explores firm characteristics driving assurance adoption and how assurance affects information credibility and investor assessm…
Wu Wangjing(吴汪镜), Zhang Jingfei(张敬斐), Liao Binhui(廖彬慧) +4
A cradle-to-grave LCA quantified the carbon footprint of green tea under smallholder farming. Organic-only fertilization emitted least (21.21 kg CO2e/kg vs 25.90 chemical-only), and steamed green tea had the highest processing emissions. To…
Gobinda Karmakar, Raj Shah, Mathew Stephen Roshan +1
A review comparing bio-lubricants (soybean, rapeseed) with mineral and synthetic lubricants via LCA and carbon footprint. Bio-lubricants excel in biodegradability and GWP reduction but show higher local impacts (acidification, eutrophicatio…
Zhangcai Sun, Jian Hu, Ou Yang +2
Proposes a certificateless universal designated-verifier signature-proof construction for carbon-footprint audits, letting organizations verify signed electricity and production evidence while limiting disclosure. A canonical message binds …
Damira Sambaeva, Chynara Jayloobaikyzy, Zarlik Maimekov +2
Using raw-material consumption data from a Kyrgyz cement plant (Terek-Tash LLC), the authors model the chemical composition of clinker and estimate CO and CO2 formation from high-temperature limestone decomposition across temperatures. Conc…
Shaoqin Xue, Yuanfeng Wang, Yinshan Liu +5
This study addresses optimizing combinations of building carbon-reduction technologies under dynamic carbon target constraints. It appears to combine multi-objective optimization with multi-criteria decision-making to evaluate technology po…
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