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 21–40 of 493 papers
Boggini C.
This review examines how the EU Corporate Sustainability Reporting Directive (CSRD) intersects with the EU cybersecurity legal framework, clarifying how firms should report cybersecurity matters to stakeholders. It maps overlaps and complem…
Ho L.
A study examining how mandatory climate disclosure requirements affect energy and agricultural markets. It focuses on how disclosure regulation shifts market prices, firm behavior, and capital allocation. Without an abstract, details are un…
Sun L.
This study examines how China's "Dual Carbon" (peak carbon and carbon neutrality) targets influence ESG disclosure behavior among manufacturing enterprises. It likely provides empirical evidence on how policy pressure drives corporate discl…
Oksana Perchuk, R. Vovchenko
This paper examines the theoretical and methodological foundations of accounting and analytical support for environmental risk management within an enterprise's ESG strategy. It proposes an algorithm classifying environmental risks into phy…
Iuliana Tugulschi, Rodica Cusmaunsa, Natalia Curagău
This article analyzes the shift from traditional financial reporting to sustainability reporting under CSRD and ESRS. It highlights key differences between financial and ESG reporting, focusing on double materiality, non-financial disclosur…
Lilia Grigoroi, Diana Rencheci
This paper synthesizes how climate-related information is conceptualized in accounting literature and international frameworks (IFRS S2, ESRS E1, TCFD). Using narrative review, comparative normative analysis, and gap analysis, it identifies…
Thanujan Murugaanandham, N.L.E. Abeywardana
Using content analysis and panel regression on 40 Sri Lankan listed firms (2018–2024), this study finds that compliance with the IIRF integrated reporting framework is significantly positively associated with both competitive advantage and …
Yuanyuan Wang, Shengqi Cao, Muhammad Haroon Shah +1
This study empirically examines whether third-party sustainability assurance improves corporate transparency and lowers debt costs among Chinese firms. It focuses on how assurance bridges the credibility gap and shapes creditor and investor…
Rabeb Dabbebi, Hichem Khlif, Samir Trabelsi
Using 2,142 S&P 500 firm-year observations (2015–2020), this study finds that voluntary SASB-aligned ESG disclosure significantly shortens audit report lag (ARL). The effect is stronger for firms with high ESG performance and weaker for low…
Rakhecha, Diva
A replication package for a study examining how much of Apple's 2030 carbon-neutral transition cost is visible to external investors. It reproduces calculations on FY2015–FY2025 emissions and revenue trajectories, CPI-adjusted emissions int…
Nazmun Nahar Mishu
This study examines how board-level IT expertise influences the quality of digital sustainability reporting among listed banks in Bangladesh. It links corporate governance to ESG disclosure infrastructure using emerging-market banking evide…
Pauls S.N.
This paper examines whether the EU's sustainable finance regulations (taxonomy, SFDR, CSRD) are compatible with international trade law under GATS and free trade agreements. It analyzes the legality and cross-border propagation of EU rules,…
Faccia A.
This paper examines combining mandatory ESG reporting with XBRL taxonomies to integrate ESG ratings with income-statement data into a machine-readable 'sustainable value-added disclosure.' It contributes a disclosure-infrastructure design l…
Guerrero-Villegas J.
A meta-analysis synthesizing evidence on how board attributes (size, independence, gender diversity, CEO duality) relate to CSR disclosure. It consolidates which governance factors drive higher disclosure quality, offering implications for …
Jon O.A.
This paper examines whether the sector-agnostic ESRS under the EU CSRD adequately capture the distinctive value of cooperatives (mutual aid, community benefit, democratic governance). It questions whether cooperatives' characteristics becom…
Brescia V.
This study examines climate-related disclosure in European banking through the lens of stakeholder capitalism. It explores the tension between sustainability imperatives and financial/profitability pressures as reflected in banks' disclosur…
Mateo-Márquez A.J.
An international empirical study examining how corporate absolute emissions targets relate to voluntary carbon disclosure. It likely tests whether target-setting drives disclosure quality and scope, or vice versa, using cross-country firm d…
Manta F.
An empirical study examining how European banks' riskiness affects the quality of their ESG disclosure. It tests whether riskier banks disclose better or worse ESG information, contributing evidence on the determinants of disclosure quality…
Frankel R.
A study analyzing ESG disclosure regulation through an economic lens, likely examining how mandatory disclosure affects firm behavior, market efficiency, and welfare. Without an abstract, specifics are unclear, but it addresses foundational…
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,…
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