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 1001 papers
M. Mishra, Ashish Patel
This study quantifies the intensity of Extended Producer Responsibility (EPR) disclosure among India's BRSR-reporting firms and examines its association with financial performance. It probes the gap between disclosure volume and substantive…
G. Aleksin, Serhii Lubkovskyi, Viktoriia Chepka
Using 2015-2025 open-source data, the study compares five layers—corporate disclosure, labelled debt, sustainable fund flows, pricing signals, and real investment—to assess the gap between SDG commitments and actual capital allocation. Whil…
Federica Tonnarello, Valeria Naciti, Carlo Vermiglio
Using a 2018–2024 panel of large European firms, this study tests whether intellectual capital (IC) supports compliance with the EU Taxonomy reporting requirements. Fixed-effects, GMM and dynamic lag models with mediation analysis show that…
Xiang Li
This review synthesizes research on disclosure regulation, ESG rating disagreement, asset pricing, and portfolio choice to assess how heterogeneous ESG disclosure affects diversification. Common disclosure requirements improve comparability…
Samuel Antwi, Prince Yeboah Boateng, Edward Asumadu +1
A conceptual study examining how epistemic authority shapes sustainability assurance and the governance of circular economy accountability. It interrogates who holds authority and responsibility in assurance, offering theoretical implicatio…
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 …
Rimmel G.
A paper on the ISSB's global standardisation of sustainability reporting. It likely examines how national and regional disclosure regimes converge toward IFRS S1/S2, and the interoperability and governance challenges involved. Details are u…
Rimmel G.
This paper addresses the EU's sustainability reporting regulatory framework, likely covering CSRD, EU Taxonomy and related disclosure rules. Without an abstract, specifics remain unverified. It serves as a reference on the architecture of E…
Rimmel G.
A work on the European Sustainability Reporting Standards (ESRS), the disclosure standards mandated under the EU CSRD. It outlines the framework and requirements companies must apply. As core EU disclosure infrastructure, it is a key refere…
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…
Demetra Demetriou
Using a 2018–2025 firm-level panel and a difference-in-differences design, this study compares 1,137 first-wave EU firms moving from NFRD to CSRD/ESRS against ~14,000 international and non-treated European firms. It finds no significant imp…
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