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 321–340 of 1001 papers
Strauß N.
This paper proposes a conceptual model for how organizations can effectively communicate net-zero commitments. It frames strategic communications around stakeholder trust and message design. Without an abstract, empirical detail is limited,…
Jyoti Dargan, Neha Gupta
This paper proposes a blockchain prototype for lifecycle management of Renewable Energy Certificates (RECs) in smart grids. Integrated with IoT-enabled smart meters, it enables auditable tracking of origin, ownership, and real-time verifica…
Prem Lal Joshi
This paper proposes the Corporate Disclosure Saturation Theory (CDST), explaining how the informational value of sustainability disclosure may diminish as volume, breadth, and complexity grow. Marginal value initially rises as information g…
Ha-Yun Roh, Youn-Sik Choi, MEIXIAN Li
An empirical study examining how third-party assurance of sustainability reports affects foreign ownership, focusing on the characteristics of assurance providers. It tests whether the presence and type of assurance influence overseas inves…
Dewi Kirowati, I Made Suparta
Using PLS-SEM on Indonesian listed environmentally sensitive firms (PROPER, 2021-2024), this study examines how public shareholding and environmental costs affect Low Carbon Economy Disclosure (LCED), with green initiatives as mediator. Pub…
Durdona, Xolmurodova
This study analyzes Uzbekneftegaz JSC's environmental indicators for 2022–2025 using its sustainability reports, covering GHG emissions, water withdrawal, energy use, renewables, and hazardous waste. Water withdrawal fell and solar use expa…
el-rakhawi, mohamed kamal arafa
This nine-volume reference establishes a legal-technological framework for sustainable finance and ESG governance from 2026-2040, grounded in EU directives (CSRD, SFDR, Taxonomy). It introduces novel instruments—an Algorithmic Probabilistic…
Lise W.
This paper examines how electricity generation attributes (source mix and origin data) are tracked and recorded in Europe. Europe's Guarantees of Origin and residual-mix frameworks shape corporate renewable procurement and the reliability o…
Ruiz Manuel I.
A quantitative assessment of major corporate climate action initiatives over their first five years. It evaluates whether participating firms' commitments translate into real target-setting and emission reductions, finding mixed progress ac…
Shimizu S.
This study examines why Japanese companies join climate change-related initiatives, combining theoretical framing with empirical analysis. It explores the drivers—institutional, market, and resource-based—behind voluntary climate commitment…
Axelsson K.
This piece argues that current climate disclosure standards focus narrowly on companies' direct emissions and miss the broader 'Spheres of Influence' where firms can drive change. It calls for innovation in climate standards to capture and …
Sariannidis N.
This study empirically examines how corporate greenhouse gas emissions and governance factors influence the level of CSR disclosure. It suggests that emission levels and governance characteristics such as board structure and ownership shape…
Lykkesfeldt P.
A practical guide for financial market participants on integrating investor relations with ESG reporting under a regulatory lens. It focuses on how to design and operate disclosure and investor dialogue in line with regulatory requirements,…
Tsairi Y.
This review examines how sustainability reporting frameworks assign corporate responsibility for employee mobility (commuting, business travel). It maps how frameworks such as GRI, TCFD and ISSB treat mobility-related emissions and social d…
Gordano S.
This paper empirically examines whether SFDR Article 9 and Article 8 equity funds actually diverge in portfolio composition, or whether the regulatory labels converge in practice. It questions whether the EU's disclosure classification mean…
Meri Aprilianti, Eksa Ridwansyah, Umarudin Kurniawan
Using multiple regression on 60 observations of Indonesian mining firms (2021–2024), this study finds that managerial ownership and profitability are significantly negatively associated with carbon disclosure, while total assets show no sig…
Suzanne Varrall, Roanna McClelland, Jolene Lin +1
Following the ICJ's advisory opinion on climate change, corporate GHG accountability is advancing across international, domestic, and transnational law. This article maps an emerging legal 'ecosystem' of climate accountability—spanning liti…
Pinto-Braga R.
This paper examines how EU listed companies respond to mandatory environmental disclosure regulation through an institutional lens. It analyzes how regulatory, normative, and mimetic pressures shape disclosure quality and scope, offering ev…
Diana V. Cherdziyeva, Ilyana A. Betuganova, Aleksandr A. Gabeev
This paper analyzes systemic barriers to Russia's accounting and analytical information market amid digitalization and sanctions. Using 2010-2025 disclosure data, it identifies regulatory, technological, and economic obstacles, showing a sh…
Andrea Bellucci, Andrea Cardoni, R. Ferrini
This study examines how corporate governance relates to the quality of Materiality Assessment Disclosure (MAD) in sustainability reporting. Using a GRI 3 (2021)-aligned MAD index, it analyzes 138 Italian firms filing 2023 Non-Financial Stat…
Browse by Topic