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 1–20 of 530 papers
E. Voronova, M. Simonova
This paper analyzes information support for sustainability reporting in oil and gas companies, considering international and national regulatory frameworks. It proposes a two-circuit model and identifies improvement areas for Russian compan…
Muhammad Mubashir Hussain
This study evaluates corporate reporting quality (CRQ) by integrating financial and sustainability reporting quality for early adopters of IFRS Sustainability Disclosure Standards. Using purpose-built indexes, it quantifies qualitative disc…
Selvans, Zane, Gosnell, Christina, Sharpe, Austen +4
Quarterly release of PUDL, updating and expanding US electricity and gas data from EIA, EPA, FERC, etc. Includes new Puerto Rico EIA-860M data, new EPA MATS dataset, and fixes to FERC Form 714 balancing authority codes. Also improves data q…
Zehua Tian
This record provides replication code and aggregate results for a study on how regulatory visibility affects carbon disclosure in China. It documents CSMAR data retrieval and construction of 2019 registry exposure, enabling researchers to r…
Selvans, Zane, Gosnell, Christina, Sharpe, Austen +4
This is a data release of PUDL, an open-source platform that integrates and standardizes US power sector data. It includes updates to EIA and FERC datasets, providing a foundation for decarbonization analysis and energy policy research.
Pangaribuan, Hisar, purnama, yunus indra, Sihombing, Jenny +1
This study conducts a bibliometric analysis of 1,407 sustainability reporting (SR) publications from Scopus (2016-2026) using VOSviewer. It identifies eight thematic clusters covering strategic disclosure, transparency, governance, integrat…
Jørgen Kjøsen Lindgren
This perspective argues that companies removed from the CSRD's scope will still face stakeholder demand for sustainability information. Reporting under ESRS, especially double materiality, supports internal sustainability management, so rep…
Oppenheimer P.
This paper proposes the SPOTT index, a proof-of-concept measure for evaluating public sustainability disclosures by palm oil companies. It covers environmental, social, and governance aspects, enabling comparability across firms. The author…
Nan Deng, Xi Chen, Giovanna Michelon
This paper empirically investigates investor perceptions of mandatory sustainability reporting standards. Co-authored by researchers from the University of Bristol and the University of Padua, it analyzes how the adoption of such standards …
Nikki Wright, Richard Gordon
This practical guide explains why and how to produce a sustainability report. It covers the evolution of reporting, global frameworks and regulations, handling target changes amid renewable energy development, and leveraging the report to r…
Mohamed Shaaban
This paper systematically reviews the literature on sustainability assurance and audit expectation gaps, synthesizing current practices and challenges. It extends the audit society concept to the sustainability era, offering a research agen…
Kokubu, Hiroyuki
A quarterly snapshot of GX disclosure metrics machine-extracted from integrated and sustainability reports of TSE Prime-listed companies, covering Scope 1/2/3 emissions, SBT status, TCFD disclosure, CDP score, renewable ratio, internal carb…
José Fernando Faro, Leandro Alves da Silva, Fernando Tobal Berssaneti
This study proposes an integrated MRV-based governance framework combining ISO 14001, ISO 14064, and the GHG Protocol, and analyzes characteristics of 92 Brazilian companies publishing Gold-level GHG inventories. It finds a significant asso…
Daniela Preite, Camilla Falivena, Emanuela Scarpellini
This study content-analyzes 2022 reports of 33 European-listed fashion companies to assess CSRD readiness and alignment with ESRS requirements. Findings show relatively high readiness but gaps in some material topics, offering practical ins…
Idorenyin J. Okon, Olabamiji Atanda, Adeolu O. Adewuyi
Machine-readable disclosure has become the default in major capital markets, but LLMs, IFRS S1/S2 digitalization, and a shift to emerging markets unsettle prior consensus. A PRISMA review of 362 studies (2006-2026) using the MRD Stack frame…
Mo Zhang, Jessica Yang
This study examines the impact of the SEC's iXBRL mandate on financial reporting complexity using 14,424 firm-year observations and a staggered DID design. iXBRL adoption significantly reduces reporting complexity, driven by a decline in di…
Kokubu, Hiroyuki
EDINET Replay is a toolkit that retrieves official filings from Japan's FSA EDINET system, preserves original artifacts, resolves XBRL via Arelle, and exports provenance-preserving facts with traceable references. It prioritizes faithful re…
Chi FAN
This paper examines how the twin transition of digitalization and decarbonization reshapes green trade cooperation in the Belt and Road context. It analyzes mechanisms like CBAM, Ecodesign rules, and Digital Product Passports (DPP) that emb…
Harri Moora, Mariliis Haljasorg, Sirli Pehme +2
This study examines readiness of garment manufacturers for EU ESPR and Digital Product Passport (DPP) requirements, using surveys in Pakistan, Bangladesh, Turkey and a case study of upcycled garments for Estonia's Paris 2024 team. It identi…
Anni Larkomaa
This thesis explores how companies can maximize the business value of the EU Battery Passport, mandated by 2027. It proposes data collection methods and usage strategies for EV batteries, including a SWOT analysis of digital product passpor…
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