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 29201–29220 of 37113 papers
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This paper provides early empirical evidence on mandatory sustainability reporting under IFRS S1 and S2. It analyzes disclosure quality and market impact, assessing the effectiveness of the regulation.
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This paper analyzes the determinants of TCFD adoption and its impact on firm performance. It finds that firm characteristics and regulatory environments drive adoption, and adopters experience lower cost of capital and improved market valua…
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This paper assesses the informativeness of Scope 3 emissions disclosures by listed companies in Australia and New Zealand from 2020 to 2023. It examines whether these disclosures provide decision-useful information for investors and identif…
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This paper examines whether external assurance improves the quality of firms' carbon accounting. The authors develop a novel measure of carbon accounting quality and empirically assess the effectiveness of assurance in enhancing it.
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This paper empirically demonstrates that the threat of proposed Scope 3 disclosure requirements induces real changes in corporate decisions, such as supply chain emission reductions and business restructuring.
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This study empirically demonstrates that customer Scope 3 emissions disclosures are systematically associated with supplier emissions reductions, providing evidence for the role of disclosure in supply chain decarbonization.
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This paper proposes a novel carbon accounting method using electronic ledgers (e-ledgers). It addresses limitations of traditional carbon accounting, offering a framework for more accurate and transparent emission measurement. Published as …
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This paper proposes a novel multi-tier methodology for Scope 3 emissions accounting that addresses the limitations of traditional approaches by integrating secondary data and supply chain network analysis. The method enables more accurate e…
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This study explores the application of large language models (LLMs) in finance, particularly for stock prediction and ESG evaluation. It compares human judgment with LLM-based analysis, examining the impact on investment performance.
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This paper proposes AI-driven methods in corporate finance to enhance governance and sustainability practices. It demonstrates how AI can automate ESG evaluation and disclosure, strengthening corporate sustainability efforts.
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This paper proposes a human-AI collaboration framework using LLMs for creating benchmark datasets for ESG rating agencies. It achieves efficient and high-quality dataset construction, contributing to standardization in ESG evaluation.
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This industrial survey examines how financial institutions use NLP to extract unstructured ESG data from financial reports, news, and filings. It provides an overview of data extraction methods, value creation potential, and practical chall…
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This study systematically assesses corporate ESG performance using large language models (LLMs) and examines its relationship with stock prices. It demonstrates the applicability of LLMs in ESG analysis.
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This paper examines the relationship between firms' biodiversity-related disclosures and stock returns and idiosyncratic risk, providing empirical evidence on how greenwashing concerns affect market valuations and investor perception.
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This paper presents a taxonomy that forms the basis for policy recommendations to increase the bankability of not-yet-bankable firms and projects. The taxonomy is designed to help phase out carbon investments and facilitate funding for deca…
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This chapter interrogates the potential of green taxonomies as instruments for system change, referencing the Paris Agreement, and critically examines their role in driving systemic transformation within financial systems.
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This paper documents that firms underreport their carbon emissions following high-profile climate controversies specific to the firm. It raises concerns about the reliability of self-reported emissions data and suggests potential greenwashi…
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This paper critically examines the link between mandatory disclosure and environmental performance, finding that disclosure alone does not guarantee sustainability or accountability. It highlights the need for better design of reporting fra…
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This paper discusses corporate climate transition planning following the Omnibus regulatory overhaul. It emphasizes the need for companies to fundamentally rethink their strategies, operations, and business models to align with a climate-ne…
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The ECB plans to introduce climate criteria in its collateral framework from late 2026 to address transition risks. This paper explores additional options for greening central bank monetary policy operations, discussing how to balance clima…
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