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 141–160 of 184 papers
Achmad Petersen, Shelly Herbert, Nabeelah Daniels
This study evaluates South African companies' readiness for ISSB standards via a case study. Findings show challenges in 'Strategy' and 'Metrics and Targets' but smoother transition for TCFD adopters. Change theory highlights need for inter…
Nabila Khairunisa, Nistianti Komalasari, Tiftalief Sapta Apriliasti +1
This study analyzes the implementation of IFRS S1 (ISSB standard) in the 2024 sustainability report of PT Dharma Satya Nusantara Tbk, an Indonesian company. Using a qualitative case study, it finds that while the company demonstrates commit…
Vishnu Nampoothiri M.
This paper empirically identifies the practice of bundling financial audit and sustainability assurance under the EU's CSRD and interprets the resulting market structure. It examines how bundling affects market concentration and competition…
Lammert D.
This paper reports on a survey investigating the impact of the Corporate Sustainability Reporting Directive (CSRD) on software companies. The specific methodology and findings are not provided, but the study analyzes the implications of CSR…
Zafar M.B.
This study uses machine learning to examine whether climate disclosures by Islamic banks are substantiated by real actions or are merely rhetorical. It reveals the nature and depth of disclosures, assessing greenwashing risks.
Kokkinou A.
This paper demonstrates that data analytic capability plays a crucial role in preparing for CSRD compliance. Using moderated mediation analysis, it reveals the mechanisms through which data analytics enables readiness for the Corporate Sust…
Bax K.
This paper analyzes how the EU's Corporate Sustainability Reporting Directive (CSRD) influences risk framing and commitment specificity among EURO STOXX 50 firms. It provides empirical evidence on how disclosure regulation reshapes corporat…
Lee J.
This study examines the impact of CEO overconfidence on voluntary greenhouse gas emissions disclosure and the moderating role of corporate governance. It finds that overconfident CEOs are less likely to disclose emissions unless strong gove…
Dini Salamah, Melia Famiola, Muhammad Yusuf
This study investigates the readiness of Pusat Investasi Pemerintah (PIP), a public investment agency under Indonesia's Ministry of Finance, to adopt ESG reporting aligned with GRI Universal Standards 2021. Using gap analysis on 30 GRI 2 me…
L. Judijanto
This study maps the intellectual structure of sustainability reporting literature from 2000 to 2026 using bibliometric analysis. It identifies core themes of sustainability and sustainable development, a shift from CSR to ESG-oriented frame…
Rita de Cássia Fonseca, Beatriz de Farias
This study analyzes the strategic role of sustainability reports in integrating ESG principles into corporate management. It finds that transparent reports improve stakeholder trust and performance, but identifies lack of global standardiza…
Nur Zharifah Che Adenan, Roshima Haji Said, Syahiza Arsad
This study uses bibliometric analysis to examine the evolution of voluntary and mandatory disclosure practices in international accounting literature from 2010 to 2025, covering 1,196 records from Scopus. It identifies three phases of devel…
Darjito Wahyu Probo Apsoro, Asep Darmansyah
This study analyzes PT XYZ's readiness for Indonesia's mandatory Sustainability Disclosure Standards (PSPK 1 & 2, based on ISSB) by 2027. Using SWOT and Actor-Network Theory, it identifies gaps in materiality, climate risk assessment, and d…
Khafia Mutia, Darwanis Darwanis, Rahmawaty Rahmawaty +1
This study develops a conceptual sustainability reporting (SR) framework for Indonesian local governments by harmonizing international standards (SASB, GRI, INTOSAI WGEA) and Indonesia's SDGs. The framework was validated through stakeholder…
Mahsa Mohammadrezaei, José Carlos Marques
This study analyzes 322 sustainability reports from apparel firms after the Rana Plaza disaster, using SASB thematic alignment and VADER sentiment analysis. It finds that firms prioritize environmental over labor issues and adopt an overly …
Arshad Hasan, Usman Sufi, Franklin Nakpodia
This study analyzes sustainability reporting practices in Pakistan using GRI and IFRS S1-based indices. It finds that negative and uncertain disclosure tones are associated with impression management, while positive tones provide accurate s…
B. Franklin
This study analyzes factors affecting environmental disclosure in Ghana's hospitality industry using SEM on 192 firms. Findings show that employee size, CSR engagement, and financial strength positively affect disclosure, emphasizing the ne…
D. M. Kinyua
This exploratory study analyzes the influence of the EU's Corporate Sustainability Reporting Directive (CSRD) on ESG risk management strategies of five leading companies listed on the Nairobi Securities Exchange. Findings indicate that whil…
G. Ormazabal
This paper examines mechanisms for generating trust in sustainability reporting, arguing that credibility requires a village of stakeholders (boards, capital providers, regulators, etc.) each contributing through different channels. It iden…
Cindy Shi-Xiang You, Tiffany C. H. Leung, Teresa Chu
This study examines the impact of the ESG Guide revision on disclosure quality among Hong Kong listed companies. Using manual evaluations of 1,529 firms for 2019 and 2020, it finds that overall ESG disclosure quality improved slightly after…
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