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 36601–36620 of 36835 papers
Katrine Nair
This paper evaluates India's BRSR ESG reporting framework against the EU's CSRD and South Africa's JSE guidance, using policy-mix theory and multi-level perspective. It finds BRSR credible but weak in assurance and alignment, recommending a…
Ryan S. Song
This paper analyzes Korea's regulatory crossroads between EU's double materiality (CSRD) and US's single materiality. Korean firms face extraterritorial CSRD obligations while the government has delayed a clear materiality definition. It re…
Phoebe Koundouri, Conrad Felix Michel Landis, Konstantinos Dellis +1
This article reviews the integration of Sustainable Development Goals into ESG criteria within the EU policy framework. It advocates for more comprehensive and interdisciplinary approaches to embed long-term SDGs in corporate sustainability…
Megha S Angadi, Dr Jahnavi M
This study analyzes the correlation between CSR spending and financial performance (ROE, ROA) and ESG ratings using data from 26 firms (2021-2024). It finds significant positive correlations, with governance quality and ESG compliance as ke…
Ícaro Guilherme Félix da Cunha, Renata Veloso Santos Policarpo, Paula Cristina Senra de Oliveira +2
This systematic literature review identifies key ESG indicators and their impact on corporate performance. It finds that financial performance shows negative short-term but positive long-term relationships with ESG, while non-financial aspe…
Asma Mechta, Zsuzsanna Szeles, Ágnes Siklósi
This paper critically reviews non-financial disclosure measurement methods, including content analysis, disclosure indices, and market-based measures. It identifies weaknesses such as subjectivity and a focus on quantity over quality, and a…
Wen Zhao, Xiaolong Zhang, Hengzi Huang +1
This paper proposes an improved calculation model for grid carbon emission factors, addressing limitations of the emission factor approach. It incorporates spatial, temporal, and mechanistic optimizations, and provides formulas for deductin…
Ayoub Jroundi
This chapter examines the voluntary adoption of IFRS S1 and S2 through a case study of Air Canada, using neo-institutional theory. It finds that IFRS S2 is more readily adopted due to alignment with existing climate disclosure, while S1 pos…
Anderson Yu
This white paper presents the PADV-NTCC methodology, a non-tradable verification architecture converting verified behavioral data into audit-ready carbon and ESG metrics. Using the Four-Ring Model, it generates Non-Tradable Carbon Records (…
Paulius Česlovas Jokūbauskas, Asta Šalienė
This study evaluates sustainability disclosure practices of listed companies in the Baltic States from 2021–2024 using GRI and ESRS standards. Findings reveal limited and uneven disclosure, with economic and social indicators underreported …
Thomas Sterner, Dallas Burtraw, Jos Delbeke +3
This paper reviews 20 years of the EU Emissions Trading System (EU ETS), the world's largest carbon market. It highlights how the system evolved from initial price collapse to effective emission reductions through the Market Stability Reser…
Nurmatov Samandar
This paper assesses the economic cost of greenhouse gas emissions from digital infrastructure including data centers, networks, consumer devices, blockchain, and AI. Using energy consumption data and social cost of carbon estimates, it valu…
Muhammad Sani Khamisu, Ratna Achuta Paluri
This paper systematically maps ESG materiality assessment literature using co-citation, keyword co-occurrence, and thematic analyses, identifying four historical and five current clusters. It underscores the need to understand double materi…
Nurpatwikanto, Widyo, Putra, Ihsan Manshur, Fikrianoor, Kahfi
This systematic literature review examines ESG disclosure and greenwashing practices. It finds that while ESG implementation positively influences financial performance and intangible asset valuation, some companies engage in greenwashing b…
Anderson Yu
The PADV methodology introduces a governance layer for ESG by converting individual and corporate actions into verifiable behavioral data. It includes 30 standardized modules and a Proof Record mechanism that produces audit trails aligned w…
Elena Rivo-López, Mónica Villanueva-Villar, Carmen Pardo-López +1
This study presents a hybrid literature review combining bibliometric mapping and structured review of 257 articles on environmental sustainability reporting from 2005 to May 2024. It identifies four research clusters: sustainability accoun…
Syed Safwan Kamal
This paper examines the strategic and operational implications of IFRS S1 and S2, identifying key challenges in integrating sustainability disclosures into mainstream financial reporting: regulatory misalignment, fragmented ESG data systems…
George Sklavos, Georgia Zournatzidou, Konstantina Ragazou +1
This study evaluates the alignment between ESG disclosures and actual environmental performance for 365 European financial institutions in 2024. Using PROMETHEE II with entropy weighting, it constructs a Greenwashing Risk Index (GWI). Findi…
Peter Kodjo Luh, Nicholas Asare
This study examines the effect of board gender diversity on ESG disclosure using quantile regression on 422 African firms from 2006-2020. Findings show that increasing women on boards positively affects ESG disclosure, with effects varying …
Anthony Vaz, Allan Lee Sit Choy
This study investigates factors influencing ESG adoption among Malaysian logistics SMEs, focusing on carbon-conscious reporting under the Simplified ESG Disclosure Guide (SEDG). Using a survey of 156 professionals and regression analysis, i…
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