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 161–180 of 1001 papers
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…
Filipe Ambrósio, Rui Costa
This study assesses accounting connectivity between FY2024 ESRS sustainability statements and IFRS financial statements across all 22 Portuguese listed companies. Using a 26-item Accounting Connectivity Index across four dimensions, it find…
Pérez E.M.
This work examines how environmental compliance is framed and disclosed under the EU's new sustainability reporting framework (CSRD/ESRS). It links regulatory compliance obligations to corporate disclosure duties, highlighting practical cha…
Gadinis S.
This paper examines how the ISSB emerged as the central global setter of sustainability disclosure standards, moving beyond the EU's 'Brussels Effect' regulatory model. It analyzes the political economy of IFRS Foundation-led standard-setti…
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, …
P. R. Wright, Чарльс Дж. Миллер, K. McLellan
This paper maps Australia's evolving Commonwealth and state GHG framework for the oil and gas sector, from NGER reporting to the strengthened Safeguard Mechanism, mandatory climate-related financial disclosures, and environmental approvals.…
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…
Περσεφώνη Σταθοπούλου
Empirical mapping of the first CSRD/ESRS reporting wave using a 2,109-report European dataset (SRN) plus content analysis of 30 reports. Reporting is geographically and sectorally concentrated (Germany, France; financials), averaging 113.4 …
Hugo A. Macías, Carlos Andrés Pereira
This study analyzes the professional backgrounds, affiliations, and geographic origins of the 25 members of the IASB and ISSB. The IASB draws mainly from accounting, auditing, and regulation, while the ISSB brings broader sustainability, ES…
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…
サステナビリティ情報開示の法定義務化と 企業のリスク開示行動の実態分析
(著者不明)
An empirical study of how mandatory sustainability disclosure regulation shapes firms' risk disclosure behavior. It examines whether legal mandates change the volume, quality, and strategic framing of corporate risk disclosure. Relevant to …
Novicka J.
This paper examines the regulation of sustainability reporting requirements and the path toward digitalisation. It explores how machine-readable disclosure—via XBRL and digital tagging—can enhance the comparability and enforceability of sus…
Jeremy Bennett
This study introduces 'CSR disclosure durability' to explain why some corporate responsibility claims remain visible and checkable amid rising political/legal costs while others are renamed or reduced. A longitudinal multiple-case analysis …
DANIEL MATHEW DATONG, MAIMAKO NKURI LIVINUS, Samson Iliya Nyahas +2
Using panel data from 47 listed Nigerian manufacturing firms (2015–2024), this study tests whether normative isomorphic pressure drives sustainability reporting compliance. Regression results show a highly significant positive effect (t=13.…
Richard Paul Gregory
This paper models how verification affects firm sustainability investment under stakeholder pressure. When verified performance exceeds nonverified assessments, verification raises ratings without changing activities. If additional assessme…
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