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 321–340 of 506 papers
Ahmad Zaki
This study examines how Indonesian accounting disclosure scholarship aligns with the logic of IFRS S1 and S2. Analyzing 39 disclosure articles (2000-2025) via theory-driven qualitative analysis, it finds scholarship remains dominated by CSR…
Hang Ren, Jianzhong Huang, Jinxin Ren
This paper empirically examines how digital finance development promotes corporate climate risk disclosure using Chinese A-share listed firms. It finds that alleviating financing constraints, strengthening environmental responsibility, and …
Semen V. Dadykin
This paper proposes an algorithm for disclosing responsible business obligations in corporate reporting, aligned with Russian national development goals. It integrates accounting principles, a risk-based approach, sustainable development, a…
O. Tyvonchuk, Dmytro Titov
This study quantitatively analyzes the narrative component in sustainability reporting under the transition to mandatory CSRD. It confirms the 'narrative turn' by showing narrative data dominates both GRI and ESRS architectures. Significant…
Baginski L.
This paper assesses the completeness of greenhouse gas emission disclosure by Brazilian companies using information entropy. It identifies missing disclosure spots and provides insights for improving disclosure quality.
D. Zakharov, Olena Lagovska, Daryna Osipchuk
This paper proposes a conceptual framework for classifying, recognizing, and measuring carbon assets and liabilities under IFRS, given the lack of a dedicated standard. A comparative analysis of three approaches (IAS 38, IAS 2, IAS 37) reve…
I. Aristova, V. Tkachenko
This paper examines the right to information on the environmental footprint of products as a new dimension of digital human rights, analyzing EU legislation such as Digital Product Passports, the Battery Regulation, CSRD, and ESPR. It explo…
Yutong Ai
This study examines how data assetization affects carbon information disclosure quality in Chinese listed companies. Using signaling, stakeholder, and institutional theories, it proposes that data assetization improves disclosure quality th…
Dzakiyy Hadiyan Achyar
This study examines how xBRL-enabled climate disclosures affect banks' ESG financing using panel data from Indonesia, Malaysia, and Saudi Arabia (2011-2025) with a staggered difference-in-difference model. Results show that climate policy p…
V. Kumari, Waleed M. Al‐ahdal, H. Hashim
This study uses event study methodology to examine the stock market reaction to the implementation of the Corporate Sustainability Reporting Directive (CSRD) across 27 European Economic Area countries. Results show a significant positive cu…
Rusu T.M.
This study assesses the environmental reporting maturity of companies in Romania according to the CSRD. The CSRD is the EU's Corporate Sustainability Reporting Directive; the analysis examines the actual state of reporting compliance.
Mavira Fitri Muliani, Siti Nur Hadiyati
This study quantitatively examines factors influencing carbon emissions disclosure for Indonesian chemical and raw materials firms listed on IDX from 2022-2024. Using GRI 305-based content analysis and multiple regression, it finds that ind…
Imen Khanchel, Naima Lassoued, Ines Bargaoui
This paper examines the impact of GHG emissions disclosure on stock liquidity, moderated by climate change risk. The findings suggest that disclosure improves market liquidity, but this effect is attenuated when climate risk is high.
Deshui M.
This paper empirically examines the relationship between D&O liability insurance and ESG disclosure among Chinese firms, finding that the presence of insurance influences the quality and quantity of ESG disclosure, highlighting the role of …
Damiano R.
This paper analyzes responses to the EU public consultation on sustainability reporting regulation, categorizing stakeholder stances through the lens of institutional logics. Findings reveal that divergences in regulatory design preferences…
Wang L.
This paper examines the relationship between climate information disclosure, systemic risk, and corporate green transformation. It analyzes how mandatory or voluntary disclosure affects financial stability and firms' transition to low-carbo…
Singh D.
This paper examines how corporate governance mechanisms influence climate-related disclosure among India's mid-cap companies. It empirically investigates the role of board composition, ownership structure, and other governance factors in sh…
Rossi P.
This paper examines the independent and moderating role of the choice of non-financial reporting format (e.g., integrated vs. separate reports) on analyst forecast accuracy and ESG disclosure. Findings suggest that format choice influences …
Satoh F.
This paper proposes an XBRL taxonomy to estimate the effects of greenhouse gas (GHG) emissions on corporate financial positions. It aims to standardize GHG-related information in financial reporting, enhancing comparability for investors an…
Neha Garyali, Ria Sonpatki, Abhishek Kathuria +1
This paper examines how Information Systems Orientation (ISO) affects firms' ability to produce robust ESG disclosures under mandatory regimes. Using Indian data from the transition to mandatory BRSR, it finds that Functional ISO enhances d…
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