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 7781–7800 of 32695 papers
Mathias Avendei
This study examines the impact of sustainability reporting on financial reporting quality, audit quality, and firm performance using panel data from Nigerian listed firms (2018-2024). Findings show that sustainability disclosure improves re…
Paojan MS, Duki Adam, Budi Harta Rahayu
This study examines the implementation of Sustainability-Oriented Accounting (SOA) and Integrated Reporting (IR) in Indonesian state-owned construction enterprises through content analysis of annual and sustainability reports. While progres…
O. P. Okeke
This study compares stakeholder perceptions of GRI vs SASB sustainability reports using surveys and content analysis. Non-investors favor GRI for comprehensiveness; investors prefer SASB for decision-usefulness. Dual reporting aligned with …
Ogbada Eyong Ikwa
This study examines the influence of environmental accounting (environmental cost) on sustainability reporting (social, economic, environmental) of listed manufacturing firms in Nigeria using panel data from 2010-2024. Findings show environ…
Levan Sabauri, Anna Mempel-Śnieżyk, Anatolijs Kriviņš
This paper explores how to reflect the value chain in integrated reporting, proposing it as a tool for sustainability assessment. It offers implications for corporate disclosure practices, though specific methodologies and empirical results…
Vijeta, Neha Yadav, Meenakshi Rao
This conceptual study proposes integrating forensic accounting into sustainability reporting to enhance credibility and stakeholder trust. It addresses greenwashing and weak assurance by applying forensic techniques and emerging technologie…
Chukwuebuka Victory Nzechukwu
This study examines the relationship between sustainability reporting (environmental, economic, social) and operational performance (net profit margin, return on assets) for 10 listed manufacturing firms in Nigeria using panel regression. O…
Suwarno Suwarno, Maria Yovita R Pandin, Sukaris Sukaris
This study systematically reviews 136 Scopus-indexed articles (2016-2025) to map greenwashing in sustainability reporting, identifying theoretical foundations, antecedents, mechanisms, consequences, and research gaps. Legitimacy, stakeholde…
Vijeta, Neha Yadav, Meenakshi Rao
This conceptual study proposes a framework integrating forensic accounting into sustainability reporting to enhance credibility and stakeholder trust. It addresses greenwashing and selective disclosure by applying techniques like fraud risk…
Piia Korri
This dissertation examines the institutionalization of sustainability reporting in the EU and the US through three essays: corporate culture and ESG rating disagreement, NFRD spillover to US multinationals, and stakeholder engagement in CSR…
Iniobong Senas Usoro
This study examines the effect of ESG disclosure quality on the cost of capital for listed oil and gas firms in Sub-Saharan Africa using a fixed-effects model. Based on GRI standards, higher ESG transparency is associated with lower financi…
Shi Yang, Polina Ellina, Kyriakos Christofi +2
This study develops an ESG disclosure quality evaluation framework tailored to the agricultural chemicals industry, based on GRI 2021 Standards and Chinese regulatory requirements. Using qualitative content analysis and AHP, it constructs a…
Lu Gong
This study analyzes how digital monitoring and ESG disclosure affect the assetization efficiency of agricultural carbon sinks. Using data from typical agricultural regions, it demonstrates that high-quality monitoring and ESG disclosure sig…
Ammar Ali Gull, Irfan Haider Shakri, Faizul Haque +1
This study examines the impact of external sustainability assurance and Big-4 providers on GHG emissions using a global sample of 7,968 firm-year observations from 34 countries. It finds a negative association, stronger in stakeholder-orien…
Christian Emelu Okalla
This review examines scale formation mechanisms and inhibitors in oil and gas production, comparing conventional and green alternatives. Green inhibitors from natural sources achieve comparable efficiency (up to 100%) with lower environment…
Yu Qiao, Xinwen Deng, Xiaoying Huang +7
This study proposes a UAV-UGV collaborative delivery framework for urban last-mile logistics, developing a multi-objective optimization model considering efficiency, safety, and low-carbon performance. A visual simulation platform using HTM…
Takuya Shimamura, Shunsuke Managi
This paper uses a multi-regional input-output (MRIO) model to analyze how production-network structures in semiconductor supply chains across Taiwan, Japan, and the US affect embodied carbon and energy footprints. Scenario analysis quantifi…
Lina Lechani, Franck Verdonk, Daisy Daigné +6
A prospective study in a French university hospital compared carbon footprints of inhalation anesthesia, TIVA, and spinal anesthesia for operative hysteroscopy. Spinal anesthesia had the lowest emissions, TIVA was the lowest-carbon general …
Usman Abdulrasheed
This study assesses the carbon footprint of Nigeria's Federal Ministry of Education textbook procurement cycle using a gate-to-gate ELCA following ISO 14040/14044. Total emissions were 24,852 kgCO2e, with paper consumption dominating (59.9%…
Rick Hagenaars, Arjan de Koning, Reinout Heijungs +2
Drug-level carbon footprints vary significantly across countries, but data scarcity hinders estimation. This paper develops a hybrid LCA framework combining drug-level inventories with international trade statistics and uncertainty assessme…
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