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 1–20 of 229 papers
Matteo Augello, Elisabetta Mafrolla
This study empirically assesses interoperability between ESRS, GRI, and IFRS among EU energy companies under CSRD. It finds strong alignment between ESRS and GRI disclosures, but significantly lower and more heterogeneous disclosure among I…
F Doni, Claudio Mariani
This piece examines how sustainability assurance is evolving in the EU, likely tracking the CSRD-driven shift toward mandatory third-party assurance. Without an abstract, specific findings and methodology cannot be verified, so the contribu…
Wunhui Huang
This paper examines how digital technology applications and governance mechanisms jointly shape ESG disclosure quality through a comparative case study of Microsoft, Siemens, and Tesla. It finds that technology improves disclosure transpare…
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…
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…
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…
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…
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.…
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…
Luh Luh Lan
This paper explains why maturing sustainability reporting has expanded rather than resolved ambiguity over directors' ESG duties, via a 'disclosure-duty feedback loop'. Because company law regulates process not outcomes, mandatory reporting…
Ed Esposito
Divergent materiality concepts across GRI, ESRS and IFRS Sustainability Disclosure Standards create a "materiality paradox" for reporters and assurance providers. The article compares impact, financial and double materiality, and examines h…
Casper Gavin, Alenka Temeljotov Salaj
A mixed-methods study of the Norwegian real estate sector's readiness for CSRD compliance, combining a scoping review with stakeholder interviews. Key barriers include weak sustainability knowledge, difficulty with Double Materiality Assess…
Philumena Bauer, Dorothea Greiling
This Perspective challenges the expectation that CSRD/ESRS standardization will resolve ambiguity in sustainability reporting. Drawing on an empirical study of Austrian state-owned hospitals, it argues that double materiality assessments do…
Simona Catuogno, Roberto Tizzano
This study provides first empirical evidence on how Italian companies disclose gender equality in governance and social topics under the new CSRD regime. It examines early reporting practice against the EU's expanded social and governance d…
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