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 161–180 of 184 papers
A. Weremczuk, Mariusz Chądrzyński, Sylwester Kozak +1
This paper evaluates corporate officer liability for ESG reporting duties in Poland, analyzing the CSRD and amended Polish Accounting Act. It clarifies management and supervisory board responsibilities, highlighting improved credibility and…
Dr. Purvy Karia, Mr. Mayank Satra
This paper qualitatively assesses Larsen & Toubro's ESG disclosure architecture using its Integrated Annual Reports, BRSR, and Sustainable Finance Frameworks. It finds a comprehensive system with a clear link between ESG performance and cos…
Anderson Yu
This paper introduces the Mechanical Mapping Engine (MME), a deterministic execution-layer infrastructure that converts real-world behavioral activity into machine-verifiable ESG disclosure structures. Using the PADV protocol, SRMID framewo…
Rodrigo Gil, Sara Martínez, Jose Traub +2
This study provides the first multi-country assessment of carbon footprint disclosure quality in Latin America, analyzing 103 company reports from five countries using the Carbon Integrity Index. While 83.5% disclose some value-chain emissi…
Loso Judijanto
This paper systematically reviews best practices and challenges in sustainability reporting in the palm oil sector from 2020 to 2025. It identifies five best practices: adoption of GRI and TCFD frameworks, integration of ESG metrics, stakeh…
Ary Haritsaning Atmadya, Dirgahayu Almi Mahati, Anak Agung Gede Eka Septian Utama
The adoption of IFRS S1/S2 has surged demand for sustainability-related non-audit services (consulting and assurance), altering revenue structures of public accounting firms. Based on literature review, this study finds that joint provision…
Jiyeon Kim, Wooyoung Yang
This systematic review examines ESG performance under mandatory disclosure frameworks (CSRD/ESRS, SEC, ISSB) from 2020-2024, identifying ten themes with three dominant ones: Performance Relationships, Mandatory Disclosure, and Methodologica…
Zivanai Mazhambe
This paper empirically analyzes five adoption pathways for the ISSB framework among PAFA member jurisdictions in Africa. It finds that countries can choose from five approved toolkits, not just full adoption, highlighting flexibility in imp…
Dilfuza Yakubova
This paper analyzes key sustainability reporting standards: GRI, IFRS S1/S2, and TCFD recommendations. It highlights their roles in assessing long-term sustainability through ESG indicators and managing climate risks. The comparison shows t…
Pedro Henrique Godoy Sato, Mariana Pereira Bonfim
This study analyzes comment letters from BRICS countries (Brazil, Russia, India, China, South Africa) on the draft IFRS S2 climate-related disclosure standard by the ISSB. Out of 700 global letters, 43 were from BRICS, with notable particip…
Issam Benhayoun, Khaled Hussainey, Ibtissam Zejjari
This study investigates determinants of Moroccan firms' intention to adopt ISSB reporting framework using diffusion of innovations theory. Analyzing data from 303 accounting professionals via SEM, it finds that religiosity and relative adva…
null Hendri Nofriadi, null Rahma Yulida, null Pudji Astuty
This paper compares green accounting implementation in Indonesia and the UK. The UK has a comprehensive system aligned with GRI and TCFD, while Indonesia is still nascent due to limited regulation and expertise. However, interest is growing…
Rita de Cássia Fonseca, Eloana Huk
This study analyzes the challenges small supplier companies face in adapting to IFRS S1 and S2 sustainability disclosure standards, including limited resources and technical knowledge. It proposes gradual compliance strategies such as simpl…
Katrine Nair
This paper evaluates India's BRSR ESG reporting framework against the EU's CSRD and South Africa's JSE guidance, using policy-mix theory and multi-level perspective. It finds BRSR credible but weak in assurance and alignment, recommending a…
Ryan S. Song
This paper analyzes Korea's regulatory crossroads between EU's double materiality (CSRD) and US's single materiality. Korean firms face extraterritorial CSRD obligations while the government has delayed a clear materiality definition. It re…
Asma Mechta, Zsuzsanna Szeles, Ágnes Siklósi
This paper critically reviews non-financial disclosure measurement methods, including content analysis, disclosure indices, and market-based measures. It identifies weaknesses such as subjectivity and a focus on quantity over quality, and a…
Ayoub Jroundi
This chapter examines the voluntary adoption of IFRS S1 and S2 through a case study of Air Canada, using neo-institutional theory. It finds that IFRS S2 is more readily adopted due to alignment with existing climate disclosure, while S1 pos…
Paulius Česlovas Jokūbauskas, Asta Šalienė
This study evaluates sustainability disclosure practices of listed companies in the Baltic States from 2021–2024 using GRI and ESRS standards. Findings reveal limited and uneven disclosure, with economic and social indicators underreported …
Syed Safwan Kamal
This paper examines the strategic and operational implications of IFRS S1 and S2, identifying key challenges in integrating sustainability disclosures into mainstream financial reporting: regulatory misalignment, fragmented ESG data systems…
Ruiwen Ma
This paper provides a comparative analysis of mandatory ESG disclosure regulations across the EU (CSRD), UK (TCFD), and proposed SEC rules, exploring implications for California's SB253 and SB261. It finds that legal traditions shape disclo…
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