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 81–100 of 750 papers
Sariannidis N.
This study empirically examines how corporate greenhouse gas emissions and governance factors influence the level of CSR disclosure. It suggests that emission levels and governance characteristics such as board structure and ownership shape…
Lykkesfeldt P.
A practical guide for financial market participants on integrating investor relations with ESG reporting under a regulatory lens. It focuses on how to design and operate disclosure and investor dialogue in line with regulatory requirements,…
Tsairi Y.
This review examines how sustainability reporting frameworks assign corporate responsibility for employee mobility (commuting, business travel). It maps how frameworks such as GRI, TCFD and ISSB treat mobility-related emissions and social d…
Gordano S.
This paper empirically examines whether SFDR Article 9 and Article 8 equity funds actually diverge in portfolio composition, or whether the regulatory labels converge in practice. It questions whether the EU's disclosure classification mean…
Meri Aprilianti, Eksa Ridwansyah, Umarudin Kurniawan
Using multiple regression on 60 observations of Indonesian mining firms (2021–2024), this study finds that managerial ownership and profitability are significantly negatively associated with carbon disclosure, while total assets show no sig…
Suzanne Varrall, Roanna McClelland, Jolene Lin +1
Following the ICJ's advisory opinion on climate change, corporate GHG accountability is advancing across international, domestic, and transnational law. This article maps an emerging legal 'ecosystem' of climate accountability—spanning liti…
Pinto-Braga R.
This paper examines how EU listed companies respond to mandatory environmental disclosure regulation through an institutional lens. It analyzes how regulatory, normative, and mimetic pressures shape disclosure quality and scope, offering ev…
Diana V. Cherdziyeva, Ilyana A. Betuganova, Aleksandr A. Gabeev
This paper analyzes systemic barriers to Russia's accounting and analytical information market amid digitalization and sanctions. Using 2010-2025 disclosure data, it identifies regulatory, technological, and economic obstacles, showing a sh…
Andrea Bellucci, Andrea Cardoni, R. Ferrini
This study examines how corporate governance relates to the quality of Materiality Assessment Disclosure (MAD) in sustainability reporting. Using a GRI 3 (2021)-aligned MAD index, it analyzes 138 Italian firms filing 2023 Non-Financial Stat…
A. Bykov
Proposes a five-node target maturity model scoring ESG integration across a bank's credit and investment process on a four-point scale. Using public disclosure from six Russian banks, it finds input nodes reach controlled levels while impac…
Salma Charifa Kartout, Hanen Khemakhem
A qualitative study of 25 semi-structured interviews with Canadian professionals examining how external auditors' roles evolve with IFRS S1 and S2. The new standards expand auditors' accountability in ESG assurance and certification, likely…
Michael Tonbraladoh Sinebe
Using multiple regression on 10 listed Nigerian industrial goods firms, this study examines how board size, independence, gender diversity, and expertise affect integrated disclosure of financial, human, and intellectual capital. Board size…
Sejin Myung, Hyungjong Na, 서준일 +3
KOTAX is a large-scale disclosure corpus linking a firm–year financial and tax panel of KOSPI/KOSDAQ-listed Korean firms to raw DART disclosure XML. It covers ~60,908 documents (business, audit, and consolidated audit reports, FY2011–2025),…
Tobias Gumpp
This piece addresses Article 11 of the EU's SFDR, setting out the transparency requirements for periodic reports on financial products that promote environmental or social characteristics or make sustainable investments. It clarifies how fi…
Rao Ps, Nisha Goyal, Radhika Narula +1
Examines barriers to sustainability reporting across global value chains and the regulatory responses shaping corporate disclosure. Likely addresses cross-border data collection challenges and divergent regulatory frameworks. No abstract av…
Patrick Kraus, Fabian Braun, Dennis Schlegel +1
As the EU CSRD expands mandatory sustainability reporting, SMEs face pressure directly or via larger partners and financiers. Through semi-structured interviews with ten reporting SMEs analyzed by thematic coding, the study identifies key o…
Rüdiger Veil
This piece addresses Article 5 of the EU Sustainable Finance Disclosure Regulation (SFDR), covering transparency requirements for environmentally sustainable investments in pre-contractual disclosures and periodic reports. It sets out how f…
Parvathy S. Nair, Madhavan Vishnu Nampoothiri
Analyzing hand-collected CSRD sustainability assurance fees from 263 Euro Stoxx 600 firms in 2024, the first application year, with 93 disclosing separate SA fees. Disclosure is institutionally fragmented (73.8% of French vs 13.0% of German…
Muhammed Asharaf Thazhe Veleri
This review develops a calculation-ready ESG framework converting material topics into transparent KPIs for oil and gas firms. Synthesizing 18 peer-reviewed studies and 12 standard-setting sources (2020–2025), it specifies reporting archite…
Ewa Jastrzębska, Agata Lulewicz-Sas, Joanna Godlewska
This qualitative study uses semi-structured expert interviews and thematic analysis to examine ESG reporting challenges under EU regulatory uncertainty from simultaneous CSRD/ESRS implementation and Omnibus revisions. Experts value standard…
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