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 81–100 of 493 papers
Zhichao Zhang, Bingzhen Sun
This paper empirically examines how ESG assurance affects the consistency of corporate ESG reporting, using textual similarity measures. It quantifies whether assurance improves continuity and coherence in disclosed content. Findings inform…
RECIO-ROMÁN, ALMUDENA, RECIO MENÉNDEZ, MANUEL, ROMÁN GONZÁLEZ, MARÍA VICTORIA
This replication package supports a study on cross-country heterogeneity in SME resource-efficiency convergence across Europe. It documents uneven reception of the common transition and establishes a baseline for evaluating the CSRD Omnibus…
Anmol Kumar, Yudhvir Singh
India's sustainable finance rules are split across SEBI, RBI, IRDAI and the Finance Ministry, producing overlapping but non-identical definitions of sustainability, uneven assurance and enforcement gaps. Through doctrinal and chronological …
Yingru Li
This book critically examines the evolution of EU sustainability reporting regulation (e.g., CSRD) through a business and human rights lens. It contrasts regulatory failures and successes to draw lessons for disclosure design. It assesses t…
Ibrahim Abdulrahman Alhanaya
Using Bloomberg FY2020–FY2024 data on 478 firms, this study maps provider-observed sequences of sustainability governance adoption. Reporting-first entry is associated with an 18.7pp higher probability of formal cross-domain architecture by…
Annabell Boer, Michael Overesch, Felix Werthebach
This study examines how firms disclose tax information in sustainability reports and whether such reporting affects their tax avoidance behavior. It links tax transparency disclosure (e.g. GRI 207) to corporate practice and ESG evaluation.
PhD Shona V.Z de Jong
This paper overviews how sustainability and climate reporting recommendations and regulations are likely to affect Canada's metals and mining industry. It surveys evolving disclosure frameworks such as ISSB and TCFD and their implications f…
Sunday Joseph Inyada
This study examines how fintech innovations relate to carbon credit disclosure in Nigeria (2015–2024). Using ARDL and Granger causality on sustainability reports and carbon market data, it finds tokenized credit volumes and carbon prices si…
Goffredo, Sergio, Dâmaso, Mafalda, Vlassis, Antonios
A StreamSCAPES report mapping how VOD platforms and audiovisual professionals implement the climate transition across the value chain, based on a survey, 18 interviews, and a literature review. Larger platforms advance carbon accounting and…
Singhania M.
This paper comparatively analyzes ESG regulatory framework trends across developed and developing nations. It maps differences and convergence in disclosure regimes and policy approaches. Though no abstract is available, the cross-country c…
Stevanie Amadea Ivana Govianne, Condro Widodo
Panel analysis of 33 Indonesian-listed energy firms (165 observations, 2020–2024) tests how governance, media exposure, and environmental performance affect carbon emission transparency. Only media exposure significantly improves transparen…
Godwin Abungu, Stephen Okelo, Micah Nyamita
Using 40 one-year-ahead bank-year pairs from 10 Kenyan listed banks (2020-2024), this study tests whether integrated reporting disclosures predict subsequent ROA. All three disclosure dimensions correlate positively with future ROA, but onl…
Dwi Suhartini, Maheran Zakaria, Rizdina Azmiyanti +2
A comparative study of how corporate governance structures shape the quality of mandatory sustainability reporting among energy companies in Indonesia and Malaysia. It offers empirical evidence from emerging markets adopting mandatory discl…
Saumya, Mohammad Subhan, Afzalur Rahman +1
Using a PVAR-GMM model on 100 NSE-listed Indian firms (2013–2025), this study tests whether corporate governance and integrated reporting form a dynamic causal system. It finds significant bidirectional relationships: board independence and…
Hammer A.J.
This study analyzes carbon disclosures from aquaculture firms to show that mitigation efforts are unevenly distributed, leaving strategies unbalanced. It demonstrates how disclosure data can be used to evaluate the gap between reported emis…
Yu E.P.y.
This paper examines international variation in ESG disclosure, asking whether cross-listed firms disclose more than domestically listed peers. It empirically tests whether exposure to multiple capital markets and regulatory regimes raises d…
(著者不明)
Using 65 firm-year observations from 13 Indonesian-listed energy firms (2020-2024), this study examines how GHG emissions and carbon disclosure quality affect firm value, with institutional ownership as moderator. Emissions show a negative …
(著者不明)
Using 2018–2023 panel data on listed firms in Indonesia and Malaysia, this study tests the link between climate risk (carbon emissions, waste) and modern slavery disclosure (MSD). GLS random-effects estimation finds no significant associati…
(著者不明)
This study manually codes 55 banks across 11 European countries to compare ESG governance maturity under CSRD/ESRS. EU-core and Croatian banks reach the highest maturity, while Western Balkan banks cluster at partial integration with no loc…
(著者不明)
This paper systematizes the evolution of theoretical approaches to sustainability reporting into eight stages, arguing the current phase is a 'digital integration approach' that unifies financial and non-financial data via ERP, Big Data, AI…
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