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 141–160 of 721 papers
Wentao Li
This work examines bundling ESG disclosures together with annual reports into integrated reporting packages. It focuses on how combined disclosure improves consistency and investor usability. Empirical depth is limited in the abstract, but …
Nurul Jannah Mustafa Khan, S. H. Idris, Zuhaira Nadiah Zulkpli +1
This article compares the legal and regulatory frameworks for corporate sustainability disclosure in Malaysia and Indonesia. It contrasts Malaysia's multi-pillar structure (Bursa listing rules, MCCG 2021, Companies Act 2016) with Indonesia'…
Maulidia Khairani, Li-Ming Shen, B. Wicke +3
Survey and expert interviews examine stakeholder views on the credibility and functioning of certification schemes and labels (CSLs) in the EU bioeconomy. While CSLs are seen as essential for sustainability assurance, concerns include proli…
John Ogema, Godfrey Akileng, Eric Nzibonera
An empirical study examining how corporate governance shapes sustainability reporting quality in Sub-Saharan African firms, testing whether financial sustainability commitment mediates the relationship. It contributes evidence on the govern…
Linkosalmi L.
This work addresses the harmonisation of Environmental Product Declarations (EPDs) for wood products. Divergent calculation rules and product category rules across schemes undermine comparability of life-cycle environmental data. It points …
Olubunmi Modupe Odugbemi, Adekunle Emmanuel ADEGBOYEGUN
Panel study of all seven listed international banks in Nigeria (2010–2025) testing how IT investment dimensions affect sustainability reporting quality, measured via a SASB index mapped to IFRS S1/S2. Infrastructure investment is positive b…
Vivi Oktaviani, MAYLIA PRAMONO SARI
Using panel data on 93 financial-sector issuers listed on the Indonesia Stock Exchange (2020–2024), this study applies logistic regression to test whether audit committee attributes drive adoption of sustainability report assurance (SRA). A…
Flavia Rodricks, Muhammad Al Mahameed, Umair Riaz
This study examines how assuror qualification in sustainability and environmental reporting assurance (SERA) is constructed and why it remains contested, using actor–network theory and qualitative evidence from Indian regulators, NGOs, assu…
Max Kähärä
This thesis assesses ESG disclosures of three Finnish listed pulp and paper firms (UPM, Stora Enso, Metsä Board) from 2021-2025 against the IASB's six qualitative characteristics of decision-usefulness. It finds asymmetry across pillars: en…
Evans V.A.
A roadmap-oriented piece on how companies transition from voluntary to mandatory climate disclosure. Likely maps practical steps toward mandatory reporting readiness, building on frameworks such as TCFD. Without an abstract, specific findin…
S. Suratman
This systematic literature review (PRISMA-guided) synthesizes evidence on how audit quality moderates the link between corporate sustainability disclosure and firm performance. Findings suggest sustainability disclosure generally improves p…
Radwa Eissa
This study examines whether leading contractor firms align company-level sustainability reporting with their green-certified project activities and green revenue. Analyzing sustainability reports and disclosures, it finds substantial fragme…
L. Ayompe, F. Lartey
This conceptual paper introduces Verification-as-a-Service (VaaS), shifting infrastructure quality control from manual inspections to remote, digitized verification. It outlines a five-phase lifecycle reducing Scope 3 transport emissions fr…
Lakshmi Narasimha Prasad Nagaragere, S. Prabakar
Using combined PSM and DiD on Indian FMCG firms, this study tests the causal effect of SEBI's mandatory BRSR on ESG ratings and financial sustainability. ESG scores rose from 50 to 75 post-BRSR, with a positive ESG-financial link (β=+0.21, …
Yolanda Ramírez Córcoles, Francisco Montero
This study builds and empirically validates a GRI 2021-aligned sustainability reporting framework for Spanish public universities, surveying Social Council members to validate material topics. Environmental and social dimensions are priorit…
Andreas Barth, Tobias Stern, Kurt Christian Schuster +2
This study analyzes how 23 European forest-based companies operationalize ESRS E4 biodiversity disclosures under CSRD, using qualitative content analysis of institutional pressures. It finds converging transition plans but diverging actions…
Ahmed Kouki, Anis Omri
Using 10,092 firm-year observations from 1,937 firms across 18 countries (2010–2024), this study examines how external sustainability assurance (EA) and internal audit reporting (IA) relate to sustainability reporting (SR) and environmental…
Dr. Zaighum Abbas Dr.Saba Nazir Ghardazi
A study examining how marketing orientation affects the credibility of ESG disclosure among Pakistani listed firms. Internal assurance mechanisms mediate the relationship, while regulatory pressure moderates it. Suggests both internal contr…
Runyu Liu, Mara Ridhuan Che Abdul Rahman, Ainul Huda Jamil
Using A-share listed firms (2013-2022), this study examines how carbon information disclosure attention affects firm value in China's carbon-intensive industries. Disclosure initially signals compliance burden but ultimately enhances firm v…
Γιώργος Κουμουνδούρος
This study compares ESRS-based sustainability disclosures for FY2024 across three Greek listed firms (ELLAKTOR, HELLENiQ ENERGY, LAMDA Development) and three European peers (ACCIONA, OMV, Adler Group). Greek firms reported 53.3 disclosure r…
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