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 356 papers
Krasteva-Hristova R, Diaconu L
This study evaluates ESG disclosure quality in Bulgaria and Moldova using a Data Gap Matrix and multi-view LCSA. A corpus of 36 organizations was analyzed, finding medium availability and granularity but weak auditability, with Scope 3 emis…
Sayfullayev Mekhroj Sayfullayevich
This paper examines the concept and specific aspects of preparing audit opinions in ESG auditing within the context of sustainable development. It reviews theoretical and practical approaches to ESG audit reporting and develops relevant sug…
(著者不明)
This paper proposes a refined model for accounting of ESG obligations in ICT sector enterprises based on IFRS S1 and IFRS S2. It identifies 4 categories of ESG obligations specific to ICT and 6 structural components of ESG reporting, tested…
(著者不明)
Analyzes how climate-related disclosures influence investor decision-making. Examines the impact of disclosure quality and TCFD alignment on investment behavior.
(著者不明)
This chapter provides an overview of measuring and disclosing carbon and climate risks. It discusses frameworks like TCFD and ISSB, highlighting the importance of quantifying and reporting risks for corporate transparency.
Selvans, Zane, Gosnell, Christina, Sharpe, Austen +4
PUDL is an open-source tool for cleaning and standardizing US public utility data from EIA, FERC, etc. This release integrates April 2026 EIA 860M data, annual FERC Form 1 updates, and new gas supply tables. It provides essential data infra…
Krasteva-Hristova R, Diaconu L
This study examines ESG data gaps and digital readiness from a multiview LCSA perspective, comparing Bulgaria and Moldova across 36 organizations. Using ESG-DRI and DGM instruments, it finds moderate overall readiness (mean score 2.20), wit…
Huiberts, Wouter, de Waard, Dick
This study assesses the transparency of sustainability reporting by Dutch municipalities in their 2023 annual reports, using a purpose-built benchmark previously applied to 2020 reports. Results show some improvement, but municipalities sti…
Euro-Eurasia Environmental Science & Education Foundation (EEESEF)
This white paper argues for environmental governance convergence between Canada and Kazakhstan in carbon accountability, focusing on ESG reporting, industrial ecology, and circular economy. It highlights how both resource-dependent economie…
V. Metelytsia, V. Kraievskyi, S. Taran
This paper compares sustainability reporting and assurance practices in 14 agribusinesses from Ukraine and Germany. Ukrainian firms show low integration of double materiality and high greenwashing risk due to lack of independent verificatio…
Salvador Marín‐Hernández, P. Fernández-Martínez, Esther Ortiz‐Martínez
This study provides early empirical evidence on double materiality disclosure under ESRS, analyzing 2024 reports from leading European water-sector companies. Findings show strong convergence on environmental topics like climate change, wat…
Dimmelmeier A.
This paper proposes reconceptualizing ESG information in sustainable finance as infrastructure, rather than mere disclosure data, highlighting the political dimensions of measurement. It argues that ESG information underpins markets and reg…
Ferraro O.
This paper critically assesses the applicability of the European Sustainability Reporting Standards (ESRS) to cooperative credit banks, identifying sector-specific needs that are not adequately addressed by existing frameworks. It proposes …
Driver T.R.
This paper proposes a multi-level integrated framework to understand the corporate sustainability disclosure landscape, aiming to clarify the interactions between different disclosure initiatives and their impact on corporate behavior.
Chvileva T.
This paper examines the practices of Russian companies in disclosing greenhouse gas emissions through non-financial reporting. It analyzes the extent and quality of such disclosures, shedding light on the current state of disclosure practic…
Karen Razelle Duyan
This replication package assesses the disclosure quality of 4R (reduce, reuse, recycle, recover) circular economy reporting in global apparel companies from 2019 to 2024. It evaluates alignment with ESG standards and aims to enhance transpa…
Atta ul Mustafa, F. Ahmad, Ahmet Faruk Aysan +1
This study develops a green taxonomy tailored to Qatar's economy, comparing global best practices (EU, China, UK, South Africa, Malaysia). It provides actionable recommendations for hydrocarbon-dependent economies on phased thresholds, cred…
Helen Ronauli Br Hutasoit, Aston L. Situmorang
This study analyzes the implementation of environmental disclosure in sustainability reports of Indonesian palm oil companies under POJK No. 51. Using content analysis of 13 companies over 2021–2023, it finds progressive improvement from pa…
Iman Babiker, Fawwaz Alrwabdah, Ahmad Alomari +3
This study examines the impact of Saudi Arabia's 2021 Tadawul ESG Disclosure Guidelines on financial reporting quality. Using a balanced panel of 135 firms from 2017-2024, it finds a temporal paradox: earnings management increased significa…
Hakvin Vosteen
This paper argues that mandatory disclosure regulation, while intended to reduce information asymmetry, instead displaces it—like a waterbed. Using a graph-Laplacian diffusion model, it formalizes the Asymmetry Migration Principle and ident…
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