This page provides an English interface to the gxceed GX paper corpus. The corpus aggregates papers from 13 open 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 131 papers
Pedro Henrique Godoy Sato, Mariana Pereira Bonfim
This study analyzes 43 comment letters from BRICS countries (Brazil, Russia, India, China, South Africa) on the IFRS S2 climate-related disclosures exposure draft. Results show emphasis on clear terminology, combined qualitative and quantit…
Niklas Quernheim, Hannah Scheerer, Annika Hesse +4
Sustainable product development requires early access to environmental data such as material origin, energy use, and emissions, demanding interoperable cross-organizational data sharing. This paper systematically compares data space initiat…
Marija Glišić, Charles Møller, Badrinath Veluri +1
This paper proposes a conceptual model, the Digital Process Passport, for collecting and sharing manufacturing information to support sustainable manufacturing. It integrates data scattered across enterprise systems to quantify, monitor, an…
Azhar ul Haque Sario
This companion for a 2025 academic course covers the global implementation, technical analysis, and strategic application of IFRS Sustainability Disclosure Standards (ISSB). It likely addresses corporate disclosure practice and investor eng…
Nicolas Antheaume, Souâd Taïbi
This editorial introduces a themed section on multi-capital accounting (MCA), tracing its evolution from infancy in the 2010s to its current institutionalization under ISSB and EU CSRD. It reviews conceptual debates on weak vs. strong susta…
Velte P.
This paper critically examines the EU Omnibus proposal's impact on sustainability reporting regulations such as CSRD. It discusses the balance between simplifying reporting obligations and maintaining regulatory effectiveness, warning that …
MARTIN-DOMINGO, Luis, Efthymiou, Marina, Mujica Mota, Miguel
This study evaluates GHG reporting by 16 European airline groups. While Scope 1 totals and emissions intensity are reported by most carriers, Scope 2/3, non-CO2, SAF lifecycle, and offsetting disclosures lag badly. The authors argue CSRD, E…
Oteng D.
This paper explores the use of digital product passports (DPP) to enable a circular economy in the built environment, aiming for net-zero emissions. DPP enhances transparency of materials' life cycle data, promoting reuse and recycling. It …
Fajar Muhammad Nugroho
This systematic review examines challenges and impacts of IFRS S1 and S2 adoption in the mining sector (2022-2024). Larger firms show progress, but SMEs face resource and technical barriers. Gaps remain in quantitative metrics like scope 3 …
Husni Samara, P. Merello, A. Zorio‐Grima
This study examines how ESG performance and controversies affect dividend payout ratios in European listed firms under the CSRD framework. Using a panel of 550 firms from 2014-2024, it finds that ESG performance is positively correlated wit…
Anderson Yu
This paper proposes the Global ESG Evidence Architecture (GEEA), a seven-layer governance framework for organizing sustainability evidence flows. It identifies the Evidence Infrastructure Layer as the missing institutional layer and introdu…
W. Maroun, D. Ecim, A. Duboisee De Ricquebourg +1
This paper surveys the global landscape of sustainability assurance and discusses implications for the upcoming ISSA 5000 standard. It analyzes assurance quality, scope, and challenges, offering guidance for implementing the new internation…
Nan Deng, X Chen, Giovanna Michelon
This paper analyzes how the adoption of mandatory sustainability reporting standards influences investor perceptions and decision-making. Likely employing empirical methods, it provides insights into the effectiveness of disclosure regulati…
Huang J.
This paper empirically examines how material ESG disclosure affects analyst forecast accuracy. Higher disclosure quality is associated with reduced forecast errors, highlighting the financial relevance of ESG reporting.
Giacomo Rosini
This review systematically categorizes determinants of sustainability reporting quality, including regulation, assurance, and firm characteristics. It provides insights for future research and practice on improving the credibility and usefu…
Taina Tervonen, Laura Kainiemi, Jarkko Levänen
This paper analyzes the impact of the EU's CSRD on corporate sustainability reporting as an enforced institutional change. Based on interviews with Finnish companies and EU professionals, it highlights how the CSRD as a regulative element a…
Joon-Soo Han
This study examines how amendments to EU sustainability reporting standards (CSRD/ESRS) affect corporate disclosure practices, evaluating changes in reported information and corporate strategies, and discussing regulatory effectiveness and …
Sauer S.
This paper empirically demonstrates how organizational life cycle assessment (O-LCA) can be used to meet the data requirements of the European Sustainability Reporting Standards (ESRS). Through a case study, it shows that O-LCA can efficien…
Vâlcu E.N.
This paper explains the key points of the EU's Corporate Sustainability Reporting Directive (CSRD) and Corporate Sustainability Due Diligence Directive (CSDDD). These directives mandate sustainability reporting and due diligence for compani…
Čufar M.
This paper empirically analyzes how mandatory environmental disclosures in EU corporate sustainability reports affect firms' regional embeddedness in green economic systems. Using firm-level data, it examines the effects of disclosure requi…
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