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 1001 papers
Jeanett Bolther, Bruna Rodrigues, Rachel Jobson
This paper presents the scientific and methodological basis of CLEVER, an EU-supported standard for lifecycle GHG emission factors of transport fuels and energy carriers. Aligned with ISO 14083 and central to the upcoming CountEmissionsEU r…
Asrayev Shavkat Baxtiyor o'g'li
Examines ESG disclosure practices among Uzbek firms, covering sustainability reporting development, regulatory frameworks, transparency, and challenges. It assesses how international standards like GRI and ISSB improve disclosure quality an…
Stoicescu V.
This paper proposes a supervisory reference architecture for attaching energy-origin information to transport service units, drawing on refuelling infrastructure data. It addresses how energy provenance can be tracked at the level of transp…
H. Dang, Jan Heldmann
Analyzing MSCI index returns (2001–2025) and 2023 Scope 1–3 data for 7,895 constituents, this study finds small caps outperform but have lower emissions coverage, especially Scope 3 and in Emerging Markets. Non-disclosed-minus-disclosed sma…
Kátia Lemos, Sónia Monteiro, M. Araújo
Analyzes first-year CSRD implementation in Portugal across 46 Euronext Lisbon firms (28 previously under NFRD) using an 88-requirement ESRS compliance index. Overall compliance is low (mean 0.390), with governance disclosures highest and en…
Sophie Catherine Bacq, Florian Hoos, Georgios Polychronopoulos
Examines the ethical dilemmas social entrepreneurs face in deciding what to measure and disclose under mandatory sustainability reporting. It interrogates who holds the power to define metrics and how that choice tensions with social missio…
Indrit Ago, Sotiraq Dhamo
This study empirically examines Albania's sustainability reporting implementation gap as an EU candidate country, combining analysis of the 200 largest companies' public disclosures with a survey of 127 accounting professionals. While over …
Gaizka Ormazábal
A conceptual piece arguing that trust and credibility can bridge the divisions among stakeholders in sustainability reporting. Without an abstract, details are limited, but it likely addresses how credibility underpins disclosure quality an…
Ramona Zharfpeykan, Paul Rouse
Using a GRI-based coding framework applied to 2,184 sustainability reports from 364 US-listed Forbes Global 2000 firms (2018–2023), the authors infer reporting strategies from indicator attributes such as frequency, stakeholder focus, and i…
Md Khairu Amin Ismail, Syazwani A. Malek @ Abdul Malek, Azmahani Yaacob Othman +2
This conceptual study proposes that green taxonomy alignment influences firm value through ESG disclosure quality among Malaysian listed companies. Drawing on signalling theory and Bank Negara Malaysia's CCPT, it frames taxonomy alignment a…
Serhii Lehenchuk, Iryna Zhyhlei, Olena Ivashko +3
Analyzing 101 European consumer goods and food & beverage firms' 2024 sustainability reports, this study links readability indices to LSEG ESG scores and financial performance. Contrary to the obfuscation hypothesis, greater textual complex…
Isabel-María García-Sánchez, G. Nicolo', Filippo Vitolla +1
Using a panel of 717 European firms (6,925 firm-years, 2014–2023) and Tobit/robustness estimators, this study tests whether assurance quality mitigates ESG decoupling—the misalignment between ESG performance and disclosure. Higher assurance…
Emelie Havemo, Jakob Rehme
Analyzing a single Swedish steel-adjacent value chain across 1990–2020, the study finds sustainability reporting boundaries expanded substantially but slowed between 2010 and 2020, with extensions mainly upstream. No firm adopted a holistic…
Fatemeh Bahramnezhad, Farzaneh Nasirzadeh, Davood Askarany
Using 612 firm-year observations from the Tehran Stock Exchange (2016–2024), this study tests whether sustainability report readability affects stock liquidity. More readable reports correlate with higher liquidity, and this effect is ampli…
BURCU NAZLIOĞLU
Survey of 391 Turkish certified public accountants in the early years of mandatory TSRS reporting. Knowledge was low (means 2.0–2.5/5) and only 44.2% had hands-on framework experience; prior sustainability training was the strongest correla…
Dr.P.Beaulah Sucharitha
This study content-analyses how NIFTY 100 Indian firms integrate the UN SDGs into their mandatory BRSR filings (FY2022-23 to FY2024-25), building a validated SDG Disclosure Index. SDG disclosure quality is positively associated with firm si…
Emre Cengiz
Using 383 firm-year observations for 80 non-financial Turkish firms (2019–2024, restricted to years when assurance was voluntary), this study tests whether voluntary sustainability assurance lowers stock return volatility and market illiqui…
Ronald Loren Yang Cen, Helen Afriani, Lily Oktaviani +3
A systematic review of 20 Indonesian studies (2021–2026) on corporate sustainability disclosure. It identifies five themes: GRI conformity, materiality assessment, carbon and climate disclosure, assurance quality, and ESG-governance integra…
Ahmad Saiful Azlin Puteh Salin, Mohamad Iruwan Ghuslan, Naning Margasari
This conceptual paper examines how corporate governance strengthens the credibility of hydrogen accounting disclosures in hard-to-abate sectors. Set against Malaysia's energy transition roadmaps and IFRS S1/S2 adoption, it develops a Hydrog…
Alice Pennesi, Michele Guidi, Marco Giuliani
A longitudinal single-case study of an Italian organic meat producer (2021–2024) tracking how formal sustainability reporting and Facebook communication diverged around a sustainability scandal. Formal reporting kept expanding while sustain…
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