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 493 papers
(著者不明)
Using textual analysis of 10-K filings from US listed firms (2009-2019), this study examines how firm life-cycle stages shape sustainability disclosure. Mature firms disclose more, consistent with signaling theory, while growth-stage firms …
Zhao S.
This paper examines how China could build a greenhouse gas emission assessment system and what legislative path would institutionalize it. Without an abstract, details are unclear, but it appears to address the design of emission measuremen…
Evi Bintang Marlina Hutapea, Sofie
Using panel regression and Sobel tests on Indonesian-listed manufacturers (2020-2024), this study finds sustainability reporting significantly raises firm value and lowers cost of capital. Cost of capital significantly mediates the reportin…
Tatenda Nharo, Oliver Takawira, Kudzai Matiashe
This study empirically examines how board governance attributes shape the quality of sustainability disclosure in integrated reports, using evidence from the Johannesburg Stock Exchange Integrated Reporting Awards. It links governance struc…
Daniel Aghanya, Ved Dilip Beloskar, Nikhil Sapre +1
Using 3,647 firms from G7 and BRICS, this study examines how sustainability reporting quality (SRQ) affects corporate investment intensity and inefficiency, moderated by political stability. Higher SRQ reduces overall investment and worsens…
Agnieszka Szulc‐Obłoza, Dominik Śliwicki, Monika Pietkiewicz +2
This study compares 15 stakeholder groups' ESG perceptions with management's financial materiality assessment in a European corporate group under CSRD. Intergroup differences appeared for selected environmental and social issues, while gove…
Silvia Solimene, Nathalie Colasanti, Carmela Gulluscio +1
This study examines how corporate legitimacy drives impression management in post-crisis sustainability reporting. Using longitudinal qualitative content analysis of Carnival Corporation's reports after the Costa Concordia disaster (2012–20…
Valentina Minutiello, Baschieri Luca, Patrizia Tettamanzi
A bibliometric and structured literature review of 148 peer-reviewed articles maps how digitalization reshapes sustainability reporting. It identifies six interrelated clusters and shows digitalization's dual role: boosting transparency, ef…
Besleaga, Andrei Nicolae
Six distributed-ledger designs spanning supply-chain certification, healthcare, paperless billing, recycling, telecom/EV roaming, and carbon-credit MRV. A shared Sustainability-First Consensus (SFC) profile encodes sustainability as verifia…
Жиенбаева, Айсанем
This paper analyzes mechanisms for harmonizing environmental accounting and reporting internationally, comparing IFRS S1/S2, GRI, ESRS, SASB, and TCFD. It finds that aligned approaches enhance comparability and information quality, offering…
Jonathan A. Boyd
This paper examines the comprehensibility of sustainability reports by European retail and consumer goods companies, aiming to enhance disclosure quality and accountability. It likely highlights barriers such as complexity and jargon, advoc…
Duran R.E.
This paper discusses fintech data infrastructure designed to support ESG disclosure compliance, aiming to streamline data collection, integration, and reporting processes to ease regulatory adherence. Specific methodologies and case studies…
James Ako Oben
This study develops and validates a weighted disclosure quality index for measuring integrated reporting quality. It moves beyond compliance to assess qualitative aspects of corporate reporting, using South African data to confirm reliabili…
Loso Judijanto, Bintang Cahya, Rully Fildansyah
This study conducts a bibliometric analysis of sustainability reporting research related to IFRS S1 and IFRS S2, using Scopus data and VOSviewer. It finds that sustainability reporting serves as a central bridging term linking three cluster…
Jonida Carungu, Alessia Patuelli
This paper reports the construction of a dataset of 599 sustainability reports from major UK-listed companies (2015-2023), covering the top 10 by market cap in each ICB industry. Where standalone reports were unavailable, relevant non-finan…
Kathleen Maree Grey
This paper proposes NS-ESG, the first composite sustainability reporting standard for Network States—geographically distributed, digitally-native communities operating across sovereign jurisdictions. It addresses five structural gaps (legal…
Nur Kabib, Djoko Suhardjanto, Wulan Suci Rachmadani +1
This study develops an Unweighted Green Banking Disclosure Index (UGBDI) for Southeast Asian banks, addressing the lack of region-specific disclosure standards. By integrating local regulations and prior studies, it proposes 32 disclosure i…
サステナビリティ配慮型研究開発の開示実態に関する研究
(著者不明)
This paper investigates the disclosure practices of sustainability-oriented research and development (R&D) by companies. While specific methodology and findings are unclear, it aims to analyze how firms disclose their sustainability-related…
L. (Lucia) Sutiono, H. (Haryanto) Haryanto, A. (Amelia) Setiawan +36
This book, from an Indonesian accounting information systems class project, prepares students for PSPK 1 and 2 (effective 2027). Ten student groups analyzed operational activities (water, energy, waste, logistics, etc.) to design processes,…
Milan Perazich
This paper provides a comprehensive census of public disclosures on carbon sequestration under the US Section 45Q tax credit, using primary EPA and IRS documents. It documents all facility-level reports (2016-2023) and IRS aggregate series …
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