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 61–80 of 356 papers
Adisa M.O.
This paper analyzes how compliance with the EU Corporate Sustainability Reporting Directive (CSRD) can drive sustainability leadership among ICT firms. It explores how meeting CSRD requirements may push companies beyond mere disclosure towa…
Jan Philip Boeckers
This paper analyzes the hidden costs of KPI complexity in sustainability reporting on corporate green incentives. It examines how complex metrics affect firm behavior and potentially undermine emissions reduction efforts.
Lamia El Bouanani
This paper examines the mechanisms through which international sustainability reporting standards (e.g., ISSB) are integrated in emerging markets. It analyzes adoption processes and institutional barriers, offering insights for global discl…
XIONG ZHOU, Mohd Haniff Zainuldin
This paper constructs and validates a policy-guided vocabulary for measuring corporate online ESG disclosure, contributing to qualitative assessment of ESG reporting.
Danijela Ćirić Lalić, Uglješa Marjanović, Bojan Lalic +1
This paper explores the intersection of ESG and project society, proposing LPA (Life Project Assessment) as the microfoundation of sustainability reporting capacity. It analyzes the micro-level mechanisms of reporting capacity formation, pr…
Jiayi Li, Meini Han, Xin Bao +1
This paper examines how corporate integrity culture influences narrative disclosure strategies in Management Discussion and Analysis (MD&A). It analyzes whether firms with strong integrity cultures engage in more transparent disclosure prac…
Gjosphink Putra Umar Sakka, Omasrianto Omasrianto, La Ode Safarudin +2
A narrative review of ESG disclosure and integrated reporting literature (2019-2025), analyzing global trends including the adoption of GRI, SASB, TCFD, and ESRS, the shift from voluntary to mandatory disclosure, and impacts on firm value. …
Sanketkumar Babubhai Vachhani, Dr. Dineshkumar Ramjibhai Chavda
This study analyzes environmental disclosure practices of six Indian pharmaceutical and chemical companies using an Environmental Disclosure Index (EDI) from their 2025-26 annual and BRSR reports. All companies achieved maximum scores, indi…
Suman Kumawat, Kamakshi Mehta
This study develops a Sustainability Business Disclosure Index (SBDI) to evaluate sustainability disclosure of Indian banks based on the BRSR framework by SEBI. Analyzing data from public and private banks, it examines the relationship betw…
Assunta Di Vaio, Anum Zaffar, Elisa Van Engelenhoven +2
This study analyzes sustainability reports from leading European ports to assess the maturity of circular intellectual capital (CIC) disclosure. Using double materiality and avoided emissions (Scope 4) as benchmarks, it examines disclosure …
Yusuf C.
This paper examines how voluntary declarations beyond formal financial disclosure contribute to the identification and governance of investor-relevant risk. It analyzes the role of substantive articulation and discusses its potential and li…
Mosler A.
This paper outlines strategies for enterprise software to address key EU regulations including the EU Taxonomy, CSRD/ESRS, ESPR, CBAM, and CSDDD. It provides practical approaches for companies to comply with these laws and streamline sustai…
Damiano R.
This paper examines the barriers stakeholders face in adopting the Corporate Sustainability Reporting Directive (CSRD) in Europe. It identifies reasons for resistance to sustainability reporting regulation and offers insights into challenge…
Andrian T.
This paper discusses strategies to achieve net zero emissions by 2060 through CSR disclosure, exploring how disclosure frameworks can drive corporate decarbonization actions.
T. Gnatiuk, M. Vasylyuk, Vitalii Shkromyda +1
This paper theoretically examines accounting and analytical information as an institutional foundation of the knowledge economy, set against Ukraine's post-war recovery. It proposes new accounting functions (codification, protection, transm…
O. Bohomaz
This paper proposes a conceptual foundation for accounting within enterprise management information systems to support digital transformation and sustainability. It integrates accounting, management accounting, ERP, BI analytics, and ESG mo…
Fira Shafina, M. Haykal, J. Lee
This paper explores the adoption of XBRL in South Korea's capital market, linking it to improved disclosure and sustainability outcomes. Mandatory XBRL filing via the DART system reduces information asymmetry and financing costs. The study …
D. Liang, Zijie Chen, Chuanli Wei
This study proposes a method to detect semantic mismatches between financial statement line-item labels and XBRL taxonomy elements in SEC 10-K filings. Using TF-IDF and BM25 for text similarity scoring combined with industry peer benchmarki…
Redha Abd Al-Khadr Hammoud
This study examines the effect of accounting digitalization on environmental and social disclosure quality at an Iraqi university. A survey of 100 accounting faculty finds a very strong positive correlation (r=0.820), with data integration …
Abdullah Almutairi, Amjad Jameel Al-Shorafa, F. Haidar +2
This study examines the impact of climate risk disclosures on auditors' workload using data from Egyptian non-financial companies (2017-2022). Results show that greater climate risk disclosure leads to increased audit effort, and this effec…
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