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 21–40 of 506 papers
Kiril Luchkov, Nadya Velinova-Sokolova, Vanya Ivanova
An integrated framework links IFRS 9 classification, expected credit loss (ECL) recognition, and IFRS 7 risk disclosure for non-financial entities in one sequential procedure. Applied to 2024 annual reports of ten large non-financial firms,…
Wen-Xue Wang, Zi-Jun Ding, Tom Smith +1
This paper conceptually examines how blue accounting and blue finance interact to support sustainable ocean-based development. Reviewing the UN Sustainable Blue Economy Finance Principles, financial instruments, and cases, it argues that bl…
Rupali Gupta, Vijayashri Gurme
A conceptual study analyzing how corporate responsibility, visibility, and accountability interact, drawing on Stakeholder, Agency, Legitimacy, Institutional, and Triple Bottom Line theories. Using India's BRR and BRSR regimes, it identifie…
Ying Zhou
Using CoinGecko market data, Google Trends, and energy/carbon estimates for major crypto assets (2019–2025), this study tests whether carbon intensity disclosure reshapes investor attention. High-carbon assets draw stronger abnormal search …
Qinglan Ding, Lei Sun
Using 8,899 firm-year observations from eight carbon-intensive sectors in China (2014–2024), this study builds a text-mining carbon disclosure index from CSR reports. Higher disclosure quality significantly curbs overinvestment and improves…
Medea Zurabishvili
This paper examines the regulatory environment, audit-sector readiness, and practical challenges for ESG reporting assurance in Georgia. It offers a case study of how assurance infrastructure for ESG disclosure is emerging in an emerging ma…
Luz Pájaro Rodríguez, Eliud Palomino Prens
This conceptual paper critically examines the social value and moral content of sustainability reports. Drawing on Kantian ethics, it argues that disclosure driven by hidden corporate motives lacks moral content, and that weak participation…
Shujie Sun, Jiaqi Lu
This Perspective proposes Carbon Footprint Credit (CFC), a transferable access unit denominated per kg CO2e, requiring eligible purchases of raw materials, intermediates and final products to transfer units equal to quantity times verified …
Jasmín Herrera-De La Barrera, Yuliana Vanesa Puerta Cruz, Jorge Hochstetter +1
This study develops MISE, a design-oriented governance architecture coupling double materiality, strategic ESG programs, governed KPIs, documentary evidence, and a BSC–GRI dashboard. In a Colombian industrial single case, KPIs expanded from…
Ahmed M. Bamashmoos
EU Delegated Regulation 2024/1364 Art. 5(5) classifies individual data-centre reports as confidential, creating uncertainty where operator publication, the aggregated database, and access-to-information routes overlap. Through doctrinal ana…
Susmita Bhowmick, Amit B. Mahindrakar
This study compares GRI and BRSR environmental disclosures across five Indian infrastructure firms using content analysis and an Environmental Disclosure Index for FY2024-25. It finds strong convergence in environmental standards but also f…
Javad Vasheghani Farahani, Tan Gürpinar
This conceptual study proposes the Automated Constitution Model (ACM), explaining how blockchain-secured energy digital twins move beyond data verification to automatically constitute institutional outcomes such as renewable energy certific…
RECIO-ROMÁN, ALMUDENA, RECIO MENÉNDEZ, MANUEL, ROMÁN GONZÁLEZ, MARÍA VICTORIA
This replication package supports a study analyzing cross-country heterogeneity in SME resource-efficiency convergence across the EU. It establishes a baseline for evaluating the CSRD Omnibus reform, highlighting uneven reception of common …
Boggini C.
This review examines how the EU Corporate Sustainability Reporting Directive (CSRD) intersects with the EU cybersecurity legal framework, clarifying how firms should report cybersecurity matters to stakeholders. It maps overlaps and complem…
Ho L.
A study examining how mandatory climate disclosure requirements affect energy and agricultural markets. It focuses on how disclosure regulation shifts market prices, firm behavior, and capital allocation. Without an abstract, details are un…
Sun L.
This study examines how China's "Dual Carbon" (peak carbon and carbon neutrality) targets influence ESG disclosure behavior among manufacturing enterprises. It likely provides empirical evidence on how policy pressure drives corporate discl…
Oksana Perchuk, R. Vovchenko
This paper examines the theoretical and methodological foundations of accounting and analytical support for environmental risk management within an enterprise's ESG strategy. It proposes an algorithm classifying environmental risks into phy…
Iuliana Tugulschi, Rodica Cusmaunsa, Natalia Curagău
This article analyzes the shift from traditional financial reporting to sustainability reporting under CSRD and ESRS. It highlights key differences between financial and ESG reporting, focusing on double materiality, non-financial disclosur…
Lilia Grigoroi, Diana Rencheci
This paper synthesizes how climate-related information is conceptualized in accounting literature and international frameworks (IFRS S2, ESRS E1, TCFD). Using narrative review, comparative normative analysis, and gap analysis, it identifies…
Thanujan Murugaanandham, N.L.E. Abeywardana
Using content analysis and panel regression on 40 Sri Lankan listed firms (2018–2024), this study finds that compliance with the IIRF integrated reporting framework is significantly positively associated with both competitive advantage and …
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