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 41–60 of 530 papers
Dominik Piétron, Philipp Staab, Florian Hofmann
Strategic product data management can foster circular ecosystems and cut carbon emissions. The authors analyze the EU's Digital Product Passport (DPP) and five product life cycle cases, proposing publicly coordinated product data platforms …
Agneta Ghose
This supplementary material assesses the current state of LCA data sharing against the FAIR principles (Findability, Accessibility, Interoperability, and Reusability). It reviews how life cycle inventories are shared in 25 peer-reviewed LCA…
Agneta Ghose
This study assesses the status quo of LCA data sharing against the FAIR principles. It finds that FAIR implementation is rare in practice and that LCA-specific guidance is missing, while generic repositories are the main enabler. A workflow…
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…
HHS Office of Climate Change and Health Equity, Ana Catarina Formigoni Abel, Joseph McCannon +9
This discussion paper examines the landscape of greenhouse gas emissions reporting by US hospitals, summarizing federal, state, and local requirements as well as voluntary initiatives. It provides a first-of-its-kind estimate of the number …
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…
マテリアリティの再整理―４概念を切り分ける―
國部 克彦
This paper reorganizes the concept of 'materiality' in ESG/sustainability disclosure by distinguishing four different concepts (e.g., financial materiality, impact materiality). It clarifies each concept's meaning and scope, helping practit…
Ryohsuke Tanaka
This paper proposes an evaluation method for sustainability disclosure information in ESG investment decision-making, focusing on how investors should assess the quality and reliability of disclosed data and providing a practical evaluation…
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 …
Setiawan A.
This paper examines the localization of IFRS S1 and S2 (ISSB standards) in Indonesia through the lens of institutional translation and sectoral readiness. It likely sheds light on the institutional challenges and sector-specific preparednes…
Widagdo A.K.
This empirical paper examines how audit committee characteristics, financial performance, and listing age influence greenhouse gas emission disclosures among high-emitting industries in Indonesia. It highlights governance factors associated…
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…
Elena G. Antonova
This article discusses organizational and legal aspects of ensuring reliability of non-financial (ESG) reporting. It highlights the role of credible sustainability disclosure in lending and investment decisions and argues for legislative re…
Yujia Luo, Juan Ramón Candia, PD Ball
This paper proposes a System-of-Systems framework that integrates operational Digital Twins (DTs) with corporate sustainability reporting (SR). It identifies data mismatches between process-level DT data and periodic facility-level SR data,…
NGO "Club Ecological Initiative" (NGO CEI)
This action note outlines key findings, priorities, and next steps for developing corporate reporting, sustainability reporting, and assurance practices in Ukraine. Based on a June 2026 expert roundtable, it proposes a practical agenda for …
Vidhya S.
This paper proposes a method to integrate corporate governance with sustainability reporting using the Balanced Scorecard framework, aiming to enhance the quality and consistency of corporate sustainability disclosures.
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 …
Jemma Nolan, Swarna Jaiswal, Jane Massy +1
This paper systematically reviews the challenges and pathways for implementing sustainability reporting in agrifood systems, focusing on Scope 3 emissions and supply-chain-wide disclosure. It analyzes the gap between corporate practices and…
Katya Margarita Méndez-Maldonado, Flor Nancy Díaz-Piraquive, Leonardo Daniel Amell Arinez +1
This study compares Colombian sustainability disclosure instruments with ISSB, ESRS, and GRI standards using qualitative document analysis. It identifies convergence, divergence, and gaps, noting increased formalization but significant diff…
Wang J.
This study analyzes the impact of mandatory ESG disclosure regulations on stock market reactions. It empirically examines how disclosure mandates affect firm cost of capital and investor behavior.
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