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 61–80 of 493 papers
Patrick Kraus, Fabian Braun, Dennis Schlegel +1
As the EU CSRD expands mandatory sustainability reporting, SMEs face pressure directly or via larger partners and financiers. Through semi-structured interviews with ten reporting SMEs analyzed by thematic coding, the study identifies key o…
Parvathy S. Nair, Madhavan Vishnu Nampoothiri
Analyzing hand-collected CSRD sustainability assurance fees from 263 Euro Stoxx 600 firms in 2024, the first application year, with 93 disclosing separate SA fees. Disclosure is institutionally fragmented (73.8% of French vs 13.0% of German…
Muhammed Asharaf Thazhe Veleri
This review develops a calculation-ready ESG framework converting material topics into transparent KPIs for oil and gas firms. Synthesizing 18 peer-reviewed studies and 12 standard-setting sources (2020–2025), it specifies reporting archite…
Muhammad Fahdillah Fahmi
This study analyzes four formal corporate documents (2024-2025) at Indonesia's state-owned utility PT PLN to examine how strategic communication governance integrates stakeholder management, public information disclosure, and sustainability…
Wang Y.
This study examines how ESG information disclosure improves carbon reduction efficiency in the construction industry. It likely traces the mechanism linking disclosure to firms' decarbonization behavior. Details are unavailable as no abstra…
García-Sánchez I.M.
This study examines whether corporate climate governance and analyst coverage act as complements or substitutes in driving climate disclosure. It clarifies how internal governance and external monitoring interact to shape disclosure quality…
Singh P.
An empirical study examining how sustainability disclosure scores affect the financial performance of Indian banks. It tests the link between disclosure quality and profitability or cost of capital, suggesting channels through which disclos…
Bondi M.
This study analyzes how environmental action is framed in the CSR reports of rail companies, contrasting 'net zero' and 'protection' framings. Through qualitative analysis of disclosure texts, it reveals patterns in corporate environmental …
Gregg M.
This paper addresses how the information technology sector moves beyond simple Net Zero dashboards toward more substantive decarbonization management. Without an abstract, specifics are unclear, but it likely critiques dashboard-style progr…
Thi Nhung Dao, Thu Huyen Pham, Thị Hằng Trần +2
Using an unbalanced panel of 49 listed Vietnamese construction firms (2019–2024, 266 firm-years), the study finds firm size, growth, leverage, and age raise integrated information disclosure (IRC) levels, and IRC significantly mediates thei…
Syaiful Anas, Syaiful Bahri, Nur Ainiyah
Using 88 firm-year observations from 22 Indonesian food & beverage listed firms (2022–2025), this study regresses firm value (PBV) on GRI-based sustainability reporting, CSR, and firm size. Sustainability reporting shows a significant posit…
Ryan Puby Sumarta, Agus Budiarte, Zohri Hamdani +2
A qualitative critical discourse analysis of 2024 sustainability reports from two Indonesian state-owned and two multinational shipping firms. Indonesian SOEs foreground public responsibility, governance, and national connectivity, while mu…
Xin Liu, Chaohai Shen, Xiaolan Zhou
Using Chinese A-share listed firms (2011–2023), this study links greater carbon information disclosure (CID) to lower subsequent stock price crash risk (SPCR). Relative carbon performance supports a transition-risk pathway, and the effect s…
Milena Otavová, Jana Gláserová
Analyzes the quality and quantity of sustainability reporting by Czech firms in chemical, energy, automotive, and agro-industry sectors from 2017-2024 under NFRD/CSRD. Reporting improved across all sectors, with energy and automotive growin…
Kiril Luchkov
This study assesses the digital maturity of ESG reporting and develops the Digital ESG Reporting Maturity Index (DERMI), covering five dimensions: format and machine readability, ESRS structuring, quantitative disclosure, targets, and trace…
Kuvvet E.
This paper questions the investor-centric framing of climate disclosure demands and examines perspectives of other stakeholders such as employees, consumers, communities, and supply-chain actors. It contributes to rethinking the legitimacy …
Rabaya A.J.
This study empirically examines how adoption of an integrated reporting (IR) framework moderates the relationship between ESG disclosure and a firm's competitive advantage. It suggests that the choice and quality of disclosure frameworks sh…
Sachdeva S.
A computational study analyzing the climate strategies of cities that have pledged net zero. It appears to apply text/computational methods to compare the content, consistency, and concreteness of many municipal plans. It offers a quantitat…
Diana Neamah Abdulrazzaq
A questionnaire survey of 409 employees in private Iraqi firms finds that corporate sustainability-report disclosure aligned with international standards positively affects financial performance, with no significant differences by responden…
Md. Fazlay Rabbi
Surveying 354 accounting, finance, and sustainability professionals at Bangladeshi manufacturers via PLS-SEM, this study shows how regulatory pressure, stakeholder pressure, accounting capability, and ESG awareness jointly shape ESG reporti…
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