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 121–140 of 530 papers
Suman Kumawat, Kamakshi Mehta
This study develops a Sustainability Business Disclosure Index (SBDI) to evaluate sustainability disclosure of Indian banks based on the BRSR framework by SEBI. Analyzing data from public and private banks, it examines the relationship betw…
Assunta Di Vaio, Anum Zaffar, Elisa Van Engelenhoven +2
This study analyzes sustainability reports from leading European ports to assess the maturity of circular intellectual capital (CIC) disclosure. Using double materiality and avoided emissions (Scope 4) as benchmarks, it examines disclosure …
Wenxuan Wang, Mariko Yasu, Kyoko Nagata
This study empirically examines how narrative disclosure quality affects stock price informativeness using Japan's disclosure reform. Findings suggest that higher-quality disclosures improve market efficiency by reducing information asymmet…
Yusuf C.
This paper examines how voluntary declarations beyond formal financial disclosure contribute to the identification and governance of investor-relevant risk. It analyzes the role of substantive articulation and discusses its potential and li…
Mosler A.
This paper outlines strategies for enterprise software to address key EU regulations including the EU Taxonomy, CSRD/ESRS, ESPR, CBAM, and CSDDD. It provides practical approaches for companies to comply with these laws and streamline sustai…
Kumashiro T.
This paper explores methodologies to ensure the accuracy of ESG information. It discusses frameworks for enhancing data reliability, including verification, third-party assurance, and compliance with disclosure standards. Practical approach…
Damiano R.
This paper examines the barriers stakeholders face in adopting the Corporate Sustainability Reporting Directive (CSRD) in Europe. It identifies reasons for resistance to sustainability reporting regulation and offers insights into challenge…
Andrian T.
This paper discusses strategies to achieve net zero emissions by 2060 through CSR disclosure, exploring how disclosure frameworks can drive corporate decarbonization actions.
T. Gnatiuk, M. Vasylyuk, Vitalii Shkromyda +1
This paper theoretically examines accounting and analytical information as an institutional foundation of the knowledge economy, set against Ukraine's post-war recovery. It proposes new accounting functions (codification, protection, transm…
O. Bohomaz
This paper proposes a conceptual foundation for accounting within enterprise management information systems to support digital transformation and sustainability. It integrates accounting, management accounting, ERP, BI analytics, and ESG mo…
M. Adisa, A. Abdullai, Shola Oyedeji +1
This study examines how CSRD adoption shapes sustainability leadership and organizational capabilities among ICT firms in Finland through qualitative document analysis. Drawing on institutional theory, it identifies five interrelated mechan…
Fira Shafina, M. Haykal, J. Lee
This paper explores the adoption of XBRL in South Korea's capital market, linking it to improved disclosure and sustainability outcomes. Mandatory XBRL filing via the DART system reduces information asymmetry and financing costs. The study …
D. Liang, Zijie Chen, Chuanli Wei
This study proposes a method to detect semantic mismatches between financial statement line-item labels and XBRL taxonomy elements in SEC 10-K filings. Using TF-IDF and BM25 for text similarity scoring combined with industry peer benchmarki…
Redha Abd Al-Khadr Hammoud
This study examines the effect of accounting digitalization on environmental and social disclosure quality at an Iraqi university. A survey of 100 accounting faculty finds a very strong positive correlation (r=0.820), with data integration …
P. Joshi
This systematic review of 39 Scopus-indexed studies (2010-2025) on integrated reporting (IR) reveals research evolution from conceptual to empirical, identifies framework limitations, and proposes a refined multi-capital disclosure model in…
Abdullah Almutairi, Amjad Jameel Al-Shorafa, F. Haidar +2
This study examines the impact of climate risk disclosures on auditors' workload using data from Egyptian non-financial companies (2017-2022). Results show that greater climate risk disclosure leads to increased audit effort, and this effec…
Taban Saadi Pasha
This paper analyzes overlapping risks between financial and non-financial disclosures at Emirates NBD, finding five risks: regulatory, reputation, cybersecurity, human capital, and climate. Using mixed methods (case study, content analysis,…
Viral Chavda
This paper reviews the evolution of corporate social reporting (CSR) in India from 1990 to 2025, identifying four eras: Philanthropy, Compliance, ESG, and Integration & Impact. It analyzes the shift from voluntary philanthropy to mandatory …
Bleck Capouell Tegofack
Analyzes 12 sustainability reports from 4 industrial enterprises in Cameroon. Finds 7 environmental themes disclosed, with emissions being most common and energy least. Disclosed information is mostly positive and narrative, lacking monetar…
Ida Bagus Kerthyayana Manuaba, Juwono -
This paper presents the DCM Corpus, a pipeline and dataset for measuring digital capability from multilingual corporate annual and sustainability reports of Asian listed companies. It applies paragraph-level scoring using a multilingual dic…
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