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 229 papers
Silvola, Hanna, Huang, Qinglan, Airola, Amos +1
This second report examines sustainability reporting among Finnish listed companies. Analyzing 172 firms, it finds that after CSRD implementation, average Walk scores (actual performance) improved by 15.7%, with Mid and Small Cap firms show…
Jianjia Chen
This study uses a difference-in-differences design to evaluate the EU CSRD's impact on high-polluting firms. While ESG scores rose post-reform, emission intensity and environmental scores showed only weak improvements, suggesting disclosure…
Marshall Wellington Blay, James Tuffour, Bismark Ackah
Using a balanced panel of 139 countries (2011-2023), this study examines how financial sector governance influences the adoption of sustainability reporting standards. Fixed-effects, dynamic panel, and IV regressions reveal a significant po…
Dana-Simona Gherai, Mariana PIPIȘ, Diana Elisabeta Matica +1
This paper conducts a comparative documentary analysis of ESRS and ISSB standards, using qualitative thematic coding to map disclosure mandates, classify materiality definitions, and assess alignment. Findings show structural interoperabili…
Kelly, Mike
This study codes item-level risk and opportunity disclosures in 40 mandatory ESRS and 30 voluntary VSME reports, finding risks outnumber opportunities by 2.32:1 (mandatory) and 2.93:1 (voluntary), with nearly two-thirds of voluntary reporte…
Lemuel Kenneth David, Jianling Wang, Meiling Luo +1
This study examines the extraterritorial impact of the EU's CSRD on non-EU firms using a quasi-experimental design. Firms with higher EU revenue exposure experience lower cost of equity, improved liquidity, and expanded analyst coverage fol…
Paula Heeß
This dissertation examines how information systems support sustainable transformation, designing digital infrastructures for energy flexibility integration and Digital Product Passports (DPPs). It advocates proactive data orchestration for …
Gaia Balp
The European Commission's Omnibus I Initiative revises the CSRD to reduce reporting burdens by narrowing scope and postponing deadlines, but risks information gaps that could undermine SFDR and the EU sustainable finance architecture. The e…
Sharma R.
This paper examines how the CSRD affects sustainability reporting practices of German companies, analyzing changes in content, process, and assurance. It provides insights into regulatory diffusion, relevant for firms adopting ISSB/SSBJ sta…
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 …
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…
Kosi U.
This paper investigates the readiness of firms for the EU's Corporate Sustainability Reporting Directive (CSRD). It analyzes the complexity of disclosure requirements and data collection challenges, assessing the degree of corporate prepare…
Aleena Varekat Charly, Tetiana Paientko
This paper examines stock price reactions to five CSRD milestones using matched German DAX and US S&P 500 firms. The annual difference-in-differences estimator yields a positive coefficient, but diagnostics indicate it does not identify a r…
Philipp Krueger, Zacharias Sautner, Dragon Yongjun Tang +1
This paper constructs a comprehensive dataset of mandatory ESG disclosure regulations across countries, integrating sources like C&S, SSE, and GRI. It provides a systematic overview of country-level policies, updated from the 2021 version, …
Farkas M.
This paper discusses the design of the EU's Corporate Sustainability Reporting Directive (CSRD), drawing on management systems theory to argue for a strategic approach. It proposes integrating disclosure requirements into corporate strategy…
Asad Abbas, Muhammad Usman Qureshi, Muhammad Azeem +1
This article compares CSR/ESG/sustainability/climate disclosure requirements for listed companies in Pakistan as of 2026 with US federal securities law and California's climate rules. Pakistan mandates IFRS S1/S2 on a phased basis while kee…
Laura Belzner, Niklas Bode, Andreas Clément +19
This voluntary sustainability report, prepared in accordance with CSRD and ESRS, summarizes the factory's 2025 activities and impacts, serving as a benchmark for future years. It discloses the factory's energy efficiency and sustainability …
Andrea Rey, Antonella Francesca Cicchiello, Alejandro Terroba +1
This paper compares six countries (Spain, Italy, Germany in the EU; Argentina, Brazil, Chile in Latin America) to analyze how institutional voids and diversity shape the translation of global sustainability auditing and assurance (SAA) stan…
Muhammad Mubashir Hussain
This study evaluates corporate reporting quality (CRQ) by integrating financial and sustainability reporting quality for early adopters of IFRS Sustainability Disclosure Standards. Using purpose-built indexes, it quantifies qualitative disc…
Selvans, Zane, Gosnell, Christina, Sharpe, Austen +4
Quarterly release of PUDL, updating and expanding US electricity and gas data from EIA, EPA, FERC, etc. Includes new Puerto Rico EIA-860M data, new EPA MATS dataset, and fixes to FERC Form 714 balancing authority codes. Also improves data q…
Browse by Topic