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 356 papers
Yuriy Volkovskyi, Y. Volkovska
This paper systematically examines cyber threats to Forest Information Systems (FIS) in Ukraine, revealing economic losses (auction disruptions, accounting distortions, loss of FSC/PEFC certification) and environmental impacts (incorrect fi…
Mingliang Li, Hengjie Duan, Yiying Wang +3
This paper identifies weaknesses in the Brundtland definition of sustainable development for the built environment and proposes an update pathway with explicit boundaries, minimum disclosures, and assurance logic. It emphasizes whole-life c…
Andi Nurul Azisah, Eksanti Rahmi Ramadhani
This study assesses readiness of carbon-intensive firms in Indonesia for early IFRS S1/S2 adoption using qualitative content analysis of 89 reports. Overall readiness is low; governance and strategy show higher alignment, but risk managemen…
Ravololonirina Natacha, Susi Sarumpaet
This study examines the impact of board size, independent commissioners, and performance-based executive compensation on carbon emission disclosure among 53 mining firms listed on the Indonesia Stock Exchange from 2022 to 2024. Using panel …
Sherif El-Halaby, Hala M. G. Amin, Amr S. Abdallah +2
This systematic literature review analyzes 548 peer-reviewed articles (2000-2025) on corporate climate change disclosure and performance (CCDP). It distinguishes between disclosure and performance, mapping antecedents (governance, firm attr…
Junrou Wu
Using Chinese A-share listed firms (2010-2025), this study shows that climate information disclosure significantly reduces stock price crash risk, with investor sentiment as a partial mediator. The effect is stronger for non-state-owned ent…
Hamed Mohammad Esmail Mohammad, Alsadig Altayeb, Shadia Daoud Gamer +2
This paper empirically examines the impact of mandatory IFRS S2 reporting on climate disclosure quality, cost of capital, firm valuation, and earnings volatility using a quasi-experimental design on 95 GCC oil and gas firms from 2018 to 202…
Felicia Egbeh, S. O. Adekalu, Aliu Rafiu Kolawole +1
This paper provides a conceptual review of environmental accounting disclosure, integrating stakeholder, legitimacy, and sustainable development theories. It finds that effectiveness is constrained by voluntary regimes and institutional wea…
Anubhuti Raje
This article analyzes how the ICJ's 2025 advisory opinion on climate harm impacts directors' disclosure duties under UK law and IFRS. It introduces 'reverse incorporation' to explain how international legal obligations reshape domestic fidu…
Tra Thu Tham, O. Lehner, Kim Ittonen
This study analyzes climate-related Key Audit Matters (C-KAMs) in European audit reports, examining 678 C-KAMs from 2015-2023. Findings show uneven sector distribution (concentrated in high-carbon and infrastructure sectors) and a tendency …
Ahmad Zaki
This study examines how Indonesian accounting disclosure scholarship aligns with the logic of IFRS S1 and S2. Analyzing 39 disclosure articles (2000-2025) via theory-driven qualitative analysis, it finds scholarship remains dominated by CSR…
Hang Ren, Jianzhong Huang, Jinxin Ren
This paper empirically examines how digital finance development promotes corporate climate risk disclosure using Chinese A-share listed firms. It finds that alleviating financing constraints, strengthening environmental responsibility, and …
Semen V. Dadykin
This paper proposes an algorithm for disclosing responsible business obligations in corporate reporting, aligned with Russian national development goals. It integrates accounting principles, a risk-based approach, sustainable development, a…
O. Tyvonchuk, Dmytro Titov
This study quantitatively analyzes the narrative component in sustainability reporting under the transition to mandatory CSRD. It confirms the 'narrative turn' by showing narrative data dominates both GRI and ESRS architectures. Significant…
Baginski L.
This paper assesses the completeness of greenhouse gas emission disclosure by Brazilian companies using information entropy. It identifies missing disclosure spots and provides insights for improving disclosure quality.
D. Zakharov, Olena Lagovska, Daryna Osipchuk
This paper proposes a conceptual framework for classifying, recognizing, and measuring carbon assets and liabilities under IFRS, given the lack of a dedicated standard. A comparative analysis of three approaches (IAS 38, IAS 2, IAS 37) reve…
I. Aristova, V. Tkachenko
This paper examines the right to information on the environmental footprint of products as a new dimension of digital human rights, analyzing EU legislation such as Digital Product Passports, the Battery Regulation, CSRD, and ESPR. It explo…
Yutong Ai
This study examines how data assetization affects carbon information disclosure quality in Chinese listed companies. Using signaling, stakeholder, and institutional theories, it proposes that data assetization improves disclosure quality th…
Dzakiyy Hadiyan Achyar
This study examines how xBRL-enabled climate disclosures affect banks' ESG financing using panel data from Indonesia, Malaysia, and Saudi Arabia (2011-2025) with a staggered difference-in-difference model. Results show that climate policy p…
V. Kumari, Waleed M. Al‐ahdal, H. Hashim
This study uses event study methodology to examine the stock market reaction to the implementation of the Corporate Sustainability Reporting Directive (CSRD) across 27 European Economic Area countries. Results show a significant positive cu…
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