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 481–500 of 733 papers
Semen V. Dadykin
This paper proposes an algorithm for disclosing responsible business obligations in corporate reporting, aligned with Russian national development goals. It integrates accounting principles, a risk-based approach, sustainable development, a…
Lassaad Ben Mahjoub
This study examines how environmental disclosure credibility affects audit fee pricing in large US firms. Higher credibility reduces audit risk and thus audit fees. Empirical evidence shows a negative association between disclosure quality …
O. Tyvonchuk, Dmytro Titov
This study quantitatively analyzes the narrative component in sustainability reporting under the transition to mandatory CSRD. It confirms the 'narrative turn' by showing narrative data dominates both GRI and ESRS architectures. Significant…
Baginski L.
This paper assesses the completeness of greenhouse gas emission disclosure by Brazilian companies using information entropy. It identifies missing disclosure spots and provides insights for improving disclosure quality.
D. Zakharov, Olena Lagovska, Daryna Osipchuk
This paper proposes a conceptual framework for classifying, recognizing, and measuring carbon assets and liabilities under IFRS, given the lack of a dedicated standard. A comparative analysis of three approaches (IAS 38, IAS 2, IAS 37) reve…
I. Aristova, V. Tkachenko
This paper examines the right to information on the environmental footprint of products as a new dimension of digital human rights, analyzing EU legislation such as Digital Product Passports, the Battery Regulation, CSRD, and ESPR. It explo…
Yutong Ai
This study examines how data assetization affects carbon information disclosure quality in Chinese listed companies. Using signaling, stakeholder, and institutional theories, it proposes that data assetization improves disclosure quality th…
Yijin Wang, Hongzheng Ma
This study finds that voluntary adoption of ISSB-aligned climate disclosure is positively associated with firm value (Tobin's Q) and operational performance (ROA) among Asia-Pacific listed firms. Using difference-in-differences models, the …
Jingyuan Ding, Yuan Lu
This paper proposes a hybrid IoT-Hadoop-blockchain architecture for decentralized Measurement, Reporting, and Verification (MRV) of greenhouse gas emissions. It redefines carbon data as a continuously governed digital asset, leveraging Hype…
Dzakiyy Hadiyan Achyar
This study examines how xBRL-enabled climate disclosures affect banks' ESG financing using panel data from Indonesia, Malaysia, and Saudi Arabia (2011-2025) with a staggered difference-in-difference model. Results show that climate policy p…
地球環境データベース：地球環境データの利活用に向けて
(著者不明)
This paper introduces a global environmental database aimed at facilitating the use of environmental data for research and policy-making.
社会環境変化への対応を支えるデータ基盤：国内外のデータ基盤の現状・展望とDATA-EX
(著者不明)
This paper reviews the current status and future prospects of data infrastructure for responding to socio-environmental changes, including domestic and international examples and DATA-EX. DATA-EX is a Japanese initiative for sharing sustain…
タイプⅢ環境ラベル｢エコリーフ｣の現状と展望
(著者不明)
This paper reviews the current status and future prospects of EcoLeaf, Japan's Type III environmental declaration program based on LCA. It analyzes the adoption, challenges, and potential for reducing environmental impact across supply chai…
プラガブルLCAシステムの開発(第2報)
(著者不明)
This paper presents the second report on the development of a pluggable LCA system, focusing on its modular architecture and implementation. It demonstrates applicability to carbon accounting, including Scope 3 calculations.
Dirk Roethig
By 2026, around 50,000 EU companies will be required to produce detailed sustainability reports under CSRD. This article examines how this regulation reshapes capital allocation, investment strategy, and sustainable business practices.
V. Kumari, Waleed M. Al‐ahdal, H. Hashim
This study uses event study methodology to examine the stock market reaction to the implementation of the Corporate Sustainability Reporting Directive (CSRD) across 27 European Economic Area countries. Results show a significant positive cu…
Hagemeier L.
This paper empirically analyzes the actual demand for CSRD (Corporate Sustainability Reporting Directive) reports using web-tracking data. It quantifies the usage of disclosed information, offering insights into the effectiveness of disclos…
Rusu T.M.
This study assesses the environmental reporting maturity of companies in Romania according to the CSRD. The CSRD is the EU's Corporate Sustainability Reporting Directive; the analysis examines the actual state of reporting compliance.
Mavira Fitri Muliani, Siti Nur Hadiyati
This study quantitatively examines factors influencing carbon emissions disclosure for Indonesian chemical and raw materials firms listed on IDX from 2022-2024. Using GRI 305-based content analysis and multiple regression, it finds that ind…
Imen Khanchel, Naima Lassoued, Ines Bargaoui
This paper examines the impact of GHG emissions disclosure on stock liquidity, moderated by climate change risk. The findings suggest that disclosure improves market liquidity, but this effect is attenuated when climate risk is high.
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