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 1001 papers
Reetu, Duhan
This conceptual literature review examines ESG adoption and corporate sustainability outcomes in India, focusing on the Business Responsibility and Sustainability Reporting (BRSR) framework. It distinguishes ESG disclosure, ESG performance,…
Khrystyna Bochkay, Thorsten Sellhorn, Katharina Weiß
Using 2020–2025 10-K filings and SASB adoption data, the authors test whether US firms camouflage ESG reporting amid the anti-ESG turn. From 2024, firms drop politically salient terms (ESG, net zero, DEI) and named frameworks (SBTi, SASB, T…
Research on Economic & Social Development Options (RESDO)
Using 380 Pakistan Stock Exchange-listed firms for FY2024, the study builds a Sustainability Disclosure Score Index (SDSI) aligned with SECP ESG guidelines, GRI, ISSB, and TCFD across environmental, social, governance, and economic dimensio…
Punit Bhura
This paper traces ESG disclosure's shift from voluntary GRI reporting to the mandatory ISSB (IFRS S1/S2) architecture, comparing India's BRSR and the EU's CSRD. It maps BRSR's evolution from BRR (2012) to BRSR (2021) and BRSR Core (2023) wi…
MARTIN-DOMINGO, Luis, Efthymiou, Marina, Mujica Mota, Miguel
Analyzing annual and sustainability reports from 16 major European airline groups, this study finds progress in disclosing core metrics like Scope 1 CO2 and emissions intensity, but persistent gaps and inconsistencies in Scope 2/3, energy u…
Meng Xu, Min Xu
Comparing the EU ESG Rating Regulation (2024/3005), Japan's Code of Conduct for ESG Evaluation and Data Providers, and IOSCO principles, this paper argues global ESG rating regulation should be process-based rather than mandating uniform ra…
حسن احمد خليفة سلامة, علي مسعود الدروقي, Hasen Ahmed Salama +1
A survey-based study examining how integrating environmental auditing with sustainability reporting affects the quality and reliability of sustainability information in Libya's oil sector. It finds a statistically significant relationship (…
Edman Padilla Flores
Case study of NagaCorp, a Hong Kong-listed integrated resort owner, tracing a decade of ESG reporting evolution from listing-rule compliance to double materiality, externally verified GHG data, and voluntary IFRS S1/S2 alignment. Its first …
Ainulashikin Binti Marzuki, Avylin Roziana Mohd Ariffn, Wan Amalina Wan Abdullah +1
A bibliometric review of 86 Scopus-indexed articles (1995–2026) on local government sustainability reporting, identifying exploration, consolidation and expansion phases with sharp growth after 2021. Five themes emerge: institutionally embe…
Julian Kordisch, Reiner Quick
Using 524 firm-year observations of German CDAX firms (2017–2022) required to report sustainability, this study examines whether ESG performance and audit committee characteristics (size, meetings, attendance, gender diversity) relate to re…
Н. Кудренко, Оlga Grytsay, Марія Ольшанська +2
This study maps the methodological, organizational and technological gap between traditional financial accounting and international ESG reporting requirements (ESRS, GRI, SASB, TCFD, ISSB). It argues ESG indicators must be integrated into c…
Y. Sheveria, O. Yoltukhovska, В. О. Ганусич +2
Analysis of 312 EU corporate reports (2022–2024) finds 77.9% filed in Inline XBRL with 86.4% average tagging of primary statements, yet only 68.7% were fully machine-readable and 57.2% fully logically consistent—revealing a gap between form…
Prof Pierre Hénon
This paper examines how ESG disclosure can be embedded within US GAAP and IFRS accounting standards through the lens of the accounting prudence concept. Drawing on historical cases from catastrophe bonds to the Dust Bowl, it argues that cli…
Huynh Minh Sang
This paper proposes and evaluates a framework combining zero-knowledge proofs (Groth16 zk-SNARKs) with a permissioned blockchain to let auditors verify aggregate green HRM claims—such as training completion rates—without accessing individua…
Yandi Suprapto, Dina Grestiara Yohana Siringoringo, Isnaini Nuzula Agustin
Panel regression on 49 Indonesian listed firms (242 observations, 2020–2024) finds ESG performance positively affects ROE and Tobin's Q. Introducing Integrated Reporting Quality as a moderator flips the direct ESG effect negative while the …
Larisa Melnik
A hand-collected dataset scoring 20 large-cap firms (15 SOEs) in Kazakhstan and Uzbekistan on a 40-point disclosure index aligned with TCFD, IFRS S2, and TNFD. Four blocks cover framework mapping, climate disclosure (Scopes 1-3, scenario an…
Tatlow, Helen, Manya, Diego, Siu, Denise +1
The underlying dataset for the Net Zero Tracker's Net Zero Stocktake Report 2026. It systematically compiles net-zero targets set by companies, cities, and countries worldwide. This large-scale, crowd-contributed dataset underpins assessmen…
Nguyen Thi Nga, Bui Thi Thu Loan, Thi Thanh Mai Nguyen +3
Using survey data from individual and institutional investors in Vietnam, this study examines how perceived sustainability reporting quality affects investor trust, with perceived credibility as a mediator. Drawing on signaling and informat…
Xusinov Ibrohim Ismailovich, Shoyimova Sevinch Kamoliddinovna, Worldly Knowledge Publishing Centre
This paper analyzes ISSB's IFRS S1/S2 standards, their global adoption, and Uzbekistan's ESG reporting rollout. As of February 2026, 40 jurisdictions had adopted or were moving toward ISSB Standards, while Uzbekistan set a phased transition…
Yu-Ming Zhang, Guang-Fan Sun, Yan-Bing Zhang
Using 20,446 Chinese A-share firm-year observations (2013–2023), this study links dictionary-based climate disclosure indices to green investment. A one-SD rise in the CR96 index corresponds to a 0.0894pp difference in green capex relative …
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