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 181–200 of 506 papers
Pandolfi, Nicola
This paper presents an exhaustive census of 5,087 CSRD-window filings from the July 2026 snapshot of filings.xbrl.org, detecting zero facts, dimensions, or units using ESRS taxonomy namespaces. It provides a reproducible methodology and doc…
Sharma A.
This paper examines the skills and job roles required for effective corporate climate reporting, drawing insights from India. It suggests that high-quality climate disclosure demands a distinct set of competencies, including technical knowl…
Gilewski P.
This paper analyzes the extent to which Polish construction companies comply with ESRS environmental standards during the inaugural CSRD reporting period. It provides empirical evidence on sector-specific challenges and disclosure quality, …
A. Salakpi, T. Nassè, Clement Nangpiire
This paper reviews sustainability accounting in Ghana, which is transitioning from voluntary to mandatory disclosure under IFRS standards from January 2027. It finds practice remains voluntary and narrative, lacking comparability and assura…
Arya Ganendra, Grace Freya Purba, Firzan Dahlan
This study analyzes ESG disclosure decoupling under Indonesia's POJK 51/2017 and ASEAN-5 regimes. Through content analysis of 50 large firms' sustainability reports, it finds a significant gap (mean +0.235) between symbolic commitment (0.97…
Hyuk Shawn
This study theoretically examines how ESG activities constrain performance classification and MPM adjustment discretion under IFRS 18. It develops an analytical model showing that higher ESG levels increase justification costs, reducing rep…
Baghernejad Nemat
Mainstream Asset Lifecycle Management (ALM) suffers from an 'attestation ceiling': records are self-attested and potentially alterable. This paper proposes Verified Asset Lifecycle Management (vALM) as a new category with five testable prop…
E. Kuceva, A. Vishnevskaya, A. Kamynina
This paper analyzes the institutionalization of ESG principles through international standards from 2015 to 2025, covering the evolution from the UN SDGs and Paris Agreement to the ISSB's IFRS S1 and S2. It focuses on the shift from volunta…
Zainab Paracha, Umair Paracha, Fazeel Abdullah +1
This study examines the impact of energy transition indicators (renewable energy consumption, CO2 emissions per capita, energy intensity) on sustainability reporting adoption in 50 developing countries from 2015-2024. Using panel regression…
Alfredo Merlet
This replication data package accompanies a process-tracing case study of Brazil's 2026 reversal of mandatory IFRS S1/S2 sustainability reporting. It includes a coded chronological timeline, a list of eight early adopters, and a source regi…
Umair Paracha, Zainab Paracha, Fazeel Abdullah +1
This study analyzes the determinants of sustainability reporting adoption across 40 emerging market economies from 2015-2024. It finds that domestic credit, stock market capitalization, and FDI positively influence adoption, with stock mark…
Min Sook Kim
This study analyzes the data gap in supply chain disclosures of South Korean fast fashion brands using the Korean Fashion Transparency Index (K-FTI). It proposes using global supply chain identifiers (OS ID) and certification databases (GOT…
Turabekov Bekali Shavkat ugli
This paper reviews emerging trends in sustainability reporting and ESG auditing, highlighting the shift from voluntary to mandatory disclosure and the increased importance of independent assurance. It argues that digital technologies, integ…
Sabina Račaitė
This study assesses the scope and quality of sustainability disclosures by Lithuania's three largest electronic communications companies (2022-2024) using a methodology based on the European Sustainability Reporting Standards (ESRS). Findin…
Ying Yang, Jingxuan Yang, Jinlei Liu +1
This study examines whether the establishment of intermediate environmental courts in China affects corporate climate-related disclosure. Using a staggered difference-in-differences design on Chinese listed firms from 2010-2022, it finds a …
Anuvinda Balan, L. Bernard, Md Baharul Islam
This paper presents an Augmented Reality (AR) system that visualizes Herc Rentals' carbon footprint (Scopes 1-3) as interactive 3D spheres. Users tap spheres to see category breakdowns and EPA equivalencies. A small user study (N=6) showed …
N. O. Loboda, О. М. Чабанюк
Proposes approaches to integrate ESG factors into accounting, financial reporting, and taxation systems of Ukrainian enterprises. Analyzes regulatory gaps, suggests a detailed chart of accounts with environmental, social, and governance sub…
Azevedo G.
This paper analyzes the degree of compliance of Portuguese stock index companies with the EU Corporate Social Responsibility Directive (CSRD) regarding sustainability information disclosure. It assesses the quality and regulatory alignment …
Fedele M.
This paper examines how the Italian financial sector aligns with European sustainability reporting standards (CSRD/ESRS), identifying practical challenges and adaptation strategies. It highlights gaps between current reporting practices and…
S. Thomas Kim, Li Sun
Using a large US sample from 2002-2020, this study finds a positive relation between carbon emissions and the likelihood of non-GAAP earnings disclosure. The effect is concentrated in non-environmentally sensitive and low-tech industries, s…
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