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 101–120 of 721 papers
Joseph Mumba, Adesola Afolayan Olayinka
This study evaluates ESG disclosure regimes and corporate adoption across South Africa, Nigeria, Ghana, and Kenya (2018–2025), reviewing regulatory instruments, listing rules, and 240 corporate firm-years against a 7-dimension framework. So…
Tran Minh Nguyet, Pho Duc Vuong, Dinh Mai Thanh +1
A decade-long qualitative synthesis of how corporate governance and ESG disclosure co-evolved in Vietnam (2015-2024), combining analysis of 18 regulatory instruments with a review of empirical evidence. Disclosure breadth grew fast but dept…
Thi Thu Thuy Lai
An empirical study examining Vietnamese auditors' intention to engage in sustainability assurance work and its determinants. Without an abstract, details are limited, but it focuses on the supply side of assurance capacity. It likely highli…
Nina Majerovičová, Ján Papula
Qualitative interview study of Slovak banks examining how CSRD-driven ESG requirements translate into strategy, risk management and credit evaluation. ESG is shifting from pure compliance toward long-term strategy, but implementation remain…
A. N. Haq, Asmat Ullah Khan
This article examines how far corporations can be held legally liable for climate risks, misleading climate claims, process failures, supply-chain impacts and physical harm. It identifies six accountability pathways—disclosure, truthful com…
Iman Mustofa, Yasha Rahmanda, Rifqi Andika Ramadhan
Examines whether green accounting disclosure relates to investor valuation in listed coal companies and whether corporate governance strengthens that link. It separates disclosure breadth from quality, financial materiality, and verificatio…
Mohamad Djasuli, A. Fitriya, Rifkotul Mu'minah +2
A systematic review of 37 peer-reviewed studies (2020-2025) on how sustainability reporting (SR) supports Net Zero Emissions. SR serves three strategic functions: legitimacy (89.2%), transparency (75.7%), and green innovation (67.6%). Key b…
Chun-Jie Zhao, An-Qi Wu, Ramanath Subramanyam
This paper integrates CDP disclosure data with US state Renewable Portfolio Standards to estimate causal effects of policy on firm-level GHG emission intensity. Using facility-level Scope 1 and Scope 2 data and a staggered difference-in-dif…
Nurmalys Nurmalys, Yeasy Darmayanti
Using 25 coal mining firms (100 observations) listed on the Indonesia Stock Exchange, this study tests how institutional and regulatory pressures affect sustainability reporting, with board gender diversity as a moderator. Employee pressure…
Berna N. Yılmaz, Şeyha Baran Erdoğan
This study examines Turkish firms' sustainability compliance reporting, providing evidence that companies overstate claims that cannot be independently verified. It highlights how low-verifiability disclosures invite exaggeration, underscor…
Ani Mkrtchyan
This study examines methodological approaches to improving CSR reporting and audit assurance in Armenian commercial organizations. Framed by CSRD/ESRS developments, it addresses double materiality assessment and ESG indicator reliability an…
Karpinska, Hanna, Gonchar, Viktoriya, Lazorenko, Larysa +3
Grounded in dynamic capabilities theory, this study tests whether compliance management lets ESG strategies move beyond symbolic greenwashing to substantive ecological impact under the EU CSRD. Using two-way fixed-effects panel regression o…
M. B. Buhaya
A conceptual paper addressing the gap between mandatory ESG disclosure (CSRD, IFRS S1/S2) and internal management control systems. It proposes the Sustainability Embedded BSC (SE-BSC), embedding ESG indicators within the four original BSC p…
Cristina H Siboro, Dwi Suhartini
Using 111 firm-year observations from 37 Indonesian-listed mining firms (2022–2024), this study tests whether green accounting drives sustainable development and whether sustainability reporting quality moderates the link. Green accounting …
Hasebe(長谷部), Yoko(洋子)
A single-author monograph proposing a three-stage Japan–Brazil architecture for food security that rejects both EUDR-style unilateral border exclusion and laissez-faire. It offers an accounting theorem converting environmental compliance co…
Wan Razazila Wan Abdullah, Enny Nurdin Sutan Maruhun, Naimah Ahmad Yahya +2
This conceptual paper argues that mixed evidence on board diversity and sustainability disclosure quality stems from what happens after diverse directors are appointed. Integrating Stakeholder Theory and Resource Dependence Theory, it propo…
Anonymous
Proposes using blockchain to record IoT-derived supply-chain data, producing sustainability evidence robust enough for third-party assurance. Aims to strengthen data integrity and traceability for Scope 3 and disclosure. Details unavailable…
Yongbo Li, Chenlin Zhang, Yanjie Zhu +1
This study examines how green supply chain governance drives corporate carbon disclosure, framing coordination along supply chains as a pathway to carbon transparency. It explores the mechanisms linking supply chain governance to greater di…
Samuel Anaba, Uwalomwa Uwuigbe, Haruna Issahaku
Using 1,530 firm-year observations (2015–2024) from listed Sub-Saharan African firms, this study applies panel fixed effects and system GMM to test how board attributes shape sustainability reporting quality. Board independence, female repr…
Virginia Harper Ho
This study empirically analyzes nearly 300 public comments submitted during the SEC's review of its Regulation S-K disclosure framework, challenging key objections to ESG and risk disclosure reform such as over-disclosure and cost concerns.…
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