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 81–100 of 131 papers
(著者不明)
This paper examines the framework for non-financial reporting on climate risks and opportunities, aligning with global disclosure standards such as TCFD and ISSB. It discusses improving report quality and usefulness for investor decision-ma…
Carungu J.
This paper analyzes tensions between EFRAG and ISSB regarding sustainability reporting standards and explores opportunities for convergence. It contrasts their approaches and discusses implications for corporate disclosure and global compar…
Gabriel Vasilescu, Larisa Basica, Cristina Tatarcan +1
This article examines practices for disclosing OPEX, CAPEX, and turnover in line with the EU Taxonomy, highlighting common challenges such as data collection, interpretation of technical criteria, and internal controls. It provides guidance…
Ericke Fridatien, Annisa Sila Puspita, Marah Ammar
This bibliometric review of 1,891 Scopus records integrates trends in environmental accounting and corporate disclosure research. Since 2015, rapid growth led by Chinese, U.S., and Australian authors, with strengthening international collab…
Daniel Nenguke, Filip Dudek, Ali Ahmed
This paper identifies the 'Green Premium Paradox' where investors pay extra for ESG-labeled stocks without verifying the quality of sustainability claims. It introduces a Disclosure Fidelity Index and the 'Green Accounting Illusion' bias, u…
Marian Jalencu
This paper explores the shift from voluntary sustainability reporting to regulated assurance, focusing on the EU CSRD and ESRS. Using qualitative content analysis of policy documents, it finds that mandatory assurance enhances credibility, …
Dirk Roethig
This paper examines the Corporate Sustainability Reporting Directive and European Sustainability Reporting Standards, which will require around 50,000 EU companies to produce detailed sustainability reports by 2026, and their implications f…
Gordillo Gutiérrez, Guadalupe Adriana
This paper compares IFRS S1/S2 with GRI and TCFD across three dimensions: materiality concept, primary audience, and integration with financial information. It finds that GRI uses dual materiality (both impact of environment on company and …
(著者不明)
This paper provides a detailed analysis of IFRS S1 and IFRS S2, the two inaugural ISSB standards. It compares their requirements with existing frameworks like TCFD and CDP, and offers practical insights for implementation. The article also …
Macuda M.
This paper examines the state of voluntary assurance on sustainability reporting in European companies before the implementation of the CSRD. It investigates the prevalence, types (limited vs. reasonable assurance), and providers of assuran…
Boiral O.
This paper examines how external assurance of ESG disclosures affects investor and financial institution confidence. It analyzes the relationship between assurance quality and disclosure reliability, highlighting challenges in assurance sta…
Qian Liu, He Liu, Ming Qin +2
This paper analyzes China's proposed new climate disclosure paradigm, positioning it as a 'third way' distinct from existing international frameworks. It examines the potential impact on global sustainability governance.
Carungu J.
This paper analyzes how global sustainability reporting standards (e.g., ISSB, TCFD) influence the discourse on policy and corporate disclosure within the EU. It examines interactions and harmonization challenges with the EU's own CSRD.
Sabbatucci A.
This paper examines the sustainability assurance landscape after the EU's CSRD, using scenario analysis to explore evolutionary pathways for assurance standards and practices. It addresses the growing demand for assurance due to stricter re…
Appelbaum D.
This paper explores audit methodology applying double materiality to attestation of ESG disclosures in financial statements. It presents a framework for enhancing reliability of sustainability reporting, with implications for investors and …
Martínez-Torres V.
This paper reviews regulatory developments under the EU's Delegated Regulation (EU) 2023/2772, which establishes the European Sustainability Reporting Standards (ESRS). It outlines corporate disclosure obligations for environmental, social,…
Cristina Onet
This paper analyzes the conceptual evolution and institutionalization of green finance, proposing a normative-institutional typology. It examines the EU Taxonomy (Regulation 2020/852) as a normative instrument with informational, allocative…
Carluys, Suescum Coelho
This paper systematically analyzes ISSA 5000, the first global standard for sustainability assurance issued by IAASB in 2024. It reviews the standard's principles, interplay with GRI, ISSB, and CSRD, empirical evidence on assurance quality,…
Lorena Pérez-Alfonso, Sofía García-Manglano
This study examines how environmental sustainability practices relate to financial performance (ROA) in Spanish IBEX 35 firms, in the context of CSRD/ESRS. Using fsQCA on three conditions (renewable energy share, waste recovery, EMAS maturi…
Amin Lotfy
This study conceptually examines how sustainability-oriented double materiality reshapes audit risk assessment and professional judgment in assurance engagements. It proposes a framework that positions double materiality as the subject of a…
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