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 4132 papers
Manish Pushpadh
This chapter reviews 2019–2026 research and policy integrating biodiversity into ESG and nature-related financial disclosure. It examines the Kunming–Montreal Global Biodiversity Framework, TNFD, ISSB standards, the EU CSRD, biodiversity cr…
Wei T.
This paper examines how Norway's CO2 compensation scheme interacts with the EU's Carbon Border Adjustment Mechanism (CBAM). Using Norway as a case, it analyzes how domestic carbon-price compensation and border adjustment measures jointly af…
Widyaningsih Azizah, Eka Sudarmaji
This systematic review synthesizes 154 studies on how public enterprises comply with IFRS S2 carbon disclosure across voluntary, mandatory, and early-enforcement phases. It finds larger, state-affiliated firms in jurisdictions with pre-exis…
Nicola Fiore, Stefano Marciano, Giuseppe Scandurra +1
This study empirically assesses how far the sustainability disclosure of the 20 largest EU banks aligns with integrated reporting principles, as a proxy for voluntary disclosure quality under CSRD. Consistency is generally high but varies w…
Eko Putri Setiani, Fuad Rakhman
This study examines how sustainability committees, external assurance, and national human development drive IFRS S2-aligned climate-related metrics disclosure, conceptualized as 'hard' quantitative disclosure. Using HLM on 61,174 firm-year …
Anschi De Wolf, Heidi Vander Bauwhede, Philippe Van Cauwenberge +1
Drawing on rational choice theory, this study analyzes participation frequency, intensity, and tone extremity across interest groups and regions in the IAASB's public consultation on ISSA 5000. The process is dominated by accounting-profess…
Rawan Amro
This meta-analysis synthesizes empirical accounting and finance studies on the financial consequences of ESG disclosure. It finds a significant negative association between ESG disclosure and cost of capital (equity and debt), driven by low…
Hang Pham, Binh Bui, Carolyn Cordery
Using agency theory, this study analyzes 1,402 responses from the 2021 CDP climate survey to examine how firms pursuing Science-Based Targets engage suppliers for Scope 3 emissions data. Firms most often use information-symmetry strategies …
Humberto Llavador, John E. Roemer, Thomas Stoerk
This paper models the endpoint of the Paris Agreement's ratcheting-up process using a tractable integrated assessment model where countries unanimously negotiate a global carbon budget and implement mitigation via a global carbon price. For…
Vargas Guzmán E.L.
An integrated assessment of global CCUS projects, spanning capture, utilization, and storage. It synthesizes project deployment status and enabling conditions, offering a cross-cutting view of CCUS's role and limits in decarbonization pathw…
Cianforlini M.
This study examines how European members engage with and shape the Asian Infrastructure Investment Bank's energy strategy. It analyzes the interplay between multilateral development bank lending policy and evolving sustainable-finance norms…
A. Begim
This article analyzes three moral concepts underpinning sustainable finance—financial materiality, 'what gets measured gets managed,' and double materiality—as forms of economic morality. Drawing on ethnographic research in Norway, it shows…
Qiao-Rong Yang
A critical review of 15 studies at the intersection of AI, carbon accounting, and green accounting. It identifies three technical pathways: data-centric systems, ontology-driven hybrids for SMEs, and real-time tagging platforms. The paper h…
Shahid Naeem
This chapter provides facility managers with a practical framework for calculating and managing the carbon footprint of building portfolios. It emphasizes that operational emissions account for up to 80% of a building's life-cycle carbon im…
Pedro Manuel Gonçalves DOMINGUES
This narrative review examines the digitalisation of non-financial and ESG reporting in Europe, focusing on SMEs and implications for Portugal. It analyses how digital infrastructures (XBRL, ESEF), regulatory frameworks, and organisational …
Caldecott B.
This paper defines transition finance and examines how to embed it within post-Covid-19 recovery policy. It contributes to the design of frameworks for mobilizing capital toward decarbonization transitions.
Skjærseth J.B.
This study examines how the EU Emissions Trading System shapes oil industry behavior, framing corporate responses as either resistance or innovation. It asks whether carbon pricing signals drive decarbonization or provoke pushback. Without …
Lilliestam J.
A review of ex-post empirical evidence on whether carbon pricing actually drives technological change and full energy decarbonization. It synthesizes how effects vary by policy design and price level, informing carbon-pricing policy evaluat…
Moses O.
A tri-jurisdictional study comparing corporate readiness for mandatory climate-related disclosures through governance attributes in Australia, New Zealand and the UK. It examines how differing regulatory regimes shape board and management e…
Hadro D.
This paper examines circular economy disclosures by automotive firms under CSRD/ESRS E5, distinguishing symbolic (box-ticking) from substantive reporting. It interrogates whether mandatory EU disclosure drives real circular-economy action o…
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