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 197 papers
Andrew P. Yu
This guide maps 128 MME task positions to IFRS Sustainability Disclosure Standards and SASB Standards source relationships, and materiality-governed ESRS topic routes. It distinguishes authentic EU legal texts from EFRAG support materials, …
Andrew P. Yu
This guide maps 128 MME task positions to IFRS Sustainability Disclosure Standards and SASB source relationships, and candidate GRI topic and disclosure routes. It preserves the distinction between financial and impact materiality, without …
Andrew P. Yu
This guide provides a methodology to map 128 MME task positions to licensed IFRS Sustainability Disclosure Standards and SASB Standards source relationships, and candidate TNFD nature-related routes, including LEAP-related evidence relation…
MOUSSAFIR Hasna
This paper proposes a unified conceptual framework to model how the CSRD and ESRS reshape corporate disclosure through double materiality. Integrating signaling, agency, legitimacy, and stakeholder theories, it argues that structural conver…
Vincent Gagné, Vicky Therrien
This brief offers a practical framework for selecting and implementing sustainability reporting standards (GRI, IR, SASB) based on five factors: primary stakeholders, legitimacy/transparency, industry expectations, regulatory context, and i…
Raluca Guse, Cătălina Gorgan, Elena-Mariana Glăvan +2
This exploratory multiple case study analyzes sustainability statements of six top Romanian listed companies under CSRD and ESRS for FY2024-2025. Using a 70-item coverage index and qualitative reading, it finds that disclosure coverage is s…
Dorottya Sebestyén
This paper analyzes how EU non-financial reporting regulation, evolving from NFRD to CSRD, the 2025 Omnibus package, and the VSME, embeds SMEs through spillover mechanisms. It identifies three pathways: value chain transmission, financial g…
Cynthia A. Williams
This article reviews emerging empirical evidence on the effects of mandatory GHG disclosure on corporate emissions reductions, examining whether disclosure is an effective climate policy tool. Studies from the UK and US show that mandatory …
Silvola, Hanna, Huang, Qinglan, Airola, Amos +1
This second report examines sustainability reporting among Finnish listed companies. Analyzing 172 firms, it finds that after CSRD implementation, average Walk scores (actual performance) improved by 15.7%, with Mid and Small Cap firms show…
Jianjia Chen
This study uses a difference-in-differences design to evaluate the EU CSRD's impact on high-polluting firms. While ESG scores rose post-reform, emission intensity and environmental scores showed only weak improvements, suggesting disclosure…
Marshall Wellington Blay, James Tuffour, Bismark Ackah
Using a balanced panel of 139 countries (2011-2023), this study examines how financial sector governance influences the adoption of sustainability reporting standards. Fixed-effects, dynamic panel, and IV regressions reveal a significant po…
Dana-Simona Gherai, Mariana PIPIȘ, Diana Elisabeta Matica +1
This paper conducts a comparative documentary analysis of ESRS and ISSB standards, using qualitative thematic coding to map disclosure mandates, classify materiality definitions, and assess alignment. Findings show structural interoperabili…
Kelly, Mike
This study codes item-level risk and opportunity disclosures in 40 mandatory ESRS and 30 voluntary VSME reports, finding risks outnumber opportunities by 2.32:1 (mandatory) and 2.93:1 (voluntary), with nearly two-thirds of voluntary reporte…
Lemuel Kenneth David, Jianling Wang, Meiling Luo +1
This study examines the extraterritorial impact of the EU's CSRD on non-EU firms using a quasi-experimental design. Firms with higher EU revenue exposure experience lower cost of equity, improved liquidity, and expanded analyst coverage fol…
Paula Heeß
This dissertation examines how information systems support sustainable transformation, designing digital infrastructures for energy flexibility integration and Digital Product Passports (DPPs). It advocates proactive data orchestration for …
Gaia Balp
The European Commission's Omnibus I Initiative revises the CSRD to reduce reporting burdens by narrowing scope and postponing deadlines, but risks information gaps that could undermine SFDR and the EU sustainable finance architecture. The e…
Sharma R.
This paper examines how the CSRD affects sustainability reporting practices of German companies, analyzing changes in content, process, and assurance. It provides insights into regulatory diffusion, relevant for firms adopting ISSB/SSBJ sta…
O. P. Okeke
This study compares stakeholder perceptions of GRI vs SASB sustainability reports using surveys and content analysis. Non-investors favor GRI for comprehensiveness; investors prefer SASB for decision-usefulness. Dual reporting aligned with …
Piia Korri
This dissertation examines the institutionalization of sustainability reporting in the EU and the US through three essays: corporate culture and ESG rating disagreement, NFRD spillover to US multinationals, and stakeholder engagement in CSR…
Kosi U.
This paper investigates the readiness of firms for the EU's Corporate Sustainability Reporting Directive (CSRD). It analyzes the complexity of disclosure requirements and data collection challenges, assessing the degree of corporate prepare…
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