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 41–60 of 506 papers
Yuanyuan Wang, Shengqi Cao, Muhammad Haroon Shah +1
This study empirically examines whether third-party sustainability assurance improves corporate transparency and lowers debt costs among Chinese firms. It focuses on how assurance bridges the credibility gap and shapes creditor and investor…
Rabeb Dabbebi, Hichem Khlif, Samir Trabelsi
Using 2,142 S&P 500 firm-year observations (2015–2020), this study finds that voluntary SASB-aligned ESG disclosure significantly shortens audit report lag (ARL). The effect is stronger for firms with high ESG performance and weaker for low…
Rakhecha, Diva
A replication package for a study examining how much of Apple's 2030 carbon-neutral transition cost is visible to external investors. It reproduces calculations on FY2015–FY2025 emissions and revenue trajectories, CPI-adjusted emissions int…
Nazmun Nahar Mishu
This study examines how board-level IT expertise influences the quality of digital sustainability reporting among listed banks in Bangladesh. It links corporate governance to ESG disclosure infrastructure using emerging-market banking evide…
Pauls S.N.
This paper examines whether the EU's sustainable finance regulations (taxonomy, SFDR, CSRD) are compatible with international trade law under GATS and free trade agreements. It analyzes the legality and cross-border propagation of EU rules,…
Faccia A.
This paper examines combining mandatory ESG reporting with XBRL taxonomies to integrate ESG ratings with income-statement data into a machine-readable 'sustainable value-added disclosure.' It contributes a disclosure-infrastructure design l…
Guerrero-Villegas J.
A meta-analysis synthesizing evidence on how board attributes (size, independence, gender diversity, CEO duality) relate to CSR disclosure. It consolidates which governance factors drive higher disclosure quality, offering implications for …
Jon O.A.
This paper examines whether the sector-agnostic ESRS under the EU CSRD adequately capture the distinctive value of cooperatives (mutual aid, community benefit, democratic governance). It questions whether cooperatives' characteristics becom…
Brescia V.
This study examines climate-related disclosure in European banking through the lens of stakeholder capitalism. It explores the tension between sustainability imperatives and financial/profitability pressures as reflected in banks' disclosur…
Mateo-Márquez A.J.
An international empirical study examining how corporate absolute emissions targets relate to voluntary carbon disclosure. It likely tests whether target-setting drives disclosure quality and scope, or vice versa, using cross-country firm d…
Manta F.
An empirical study examining how European banks' riskiness affects the quality of their ESG disclosure. It tests whether riskier banks disclose better or worse ESG information, contributing evidence on the determinants of disclosure quality…
Frankel R.
A study analyzing ESG disclosure regulation through an economic lens, likely examining how mandatory disclosure affects firm behavior, market efficiency, and welfare. Without an abstract, specifics are unclear, but it addresses foundational…
Strauß N.
This paper proposes a conceptual model for how organizations can effectively communicate net-zero commitments. It frames strategic communications around stakeholder trust and message design. Without an abstract, empirical detail is limited,…
Jyoti Dargan, Neha Gupta
This paper proposes a blockchain prototype for lifecycle management of Renewable Energy Certificates (RECs) in smart grids. Integrated with IoT-enabled smart meters, it enables auditable tracking of origin, ownership, and real-time verifica…
Prem Lal Joshi
This paper proposes the Corporate Disclosure Saturation Theory (CDST), explaining how the informational value of sustainability disclosure may diminish as volume, breadth, and complexity grow. Marginal value initially rises as information g…
Ha-Yun Roh, Youn-Sik Choi, MEIXIAN Li
An empirical study examining how third-party assurance of sustainability reports affects foreign ownership, focusing on the characteristics of assurance providers. It tests whether the presence and type of assurance influence overseas inves…
Dewi Kirowati, I Made Suparta
Using PLS-SEM on Indonesian listed environmentally sensitive firms (PROPER, 2021-2024), this study examines how public shareholding and environmental costs affect Low Carbon Economy Disclosure (LCED), with green initiatives as mediator. Pub…
Durdona, Xolmurodova
This study analyzes Uzbekneftegaz JSC's environmental indicators for 2022–2025 using its sustainability reports, covering GHG emissions, water withdrawal, energy use, renewables, and hazardous waste. Water withdrawal fell and solar use expa…
el-rakhawi, mohamed kamal arafa
This nine-volume reference establishes a legal-technological framework for sustainable finance and ESG governance from 2026-2040, grounded in EU directives (CSRD, SFDR, Taxonomy). It introduces novel instruments—an Algorithmic Probabilistic…
Axelsson K.
This piece argues that current climate disclosure standards focus narrowly on companies' direct emissions and miss the broader 'Spheres of Influence' where firms can drive change. It calls for innovation in climate standards to capture and …
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