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 101–120 of 197 papers
Giacomo Rosini
This review systematically categorizes determinants of sustainability reporting quality, including regulation, assurance, and firm characteristics. It provides insights for future research and practice on improving the credibility and usefu…
Taina Tervonen, Laura Kainiemi, Jarkko Levänen
This paper analyzes the impact of the EU's CSRD on corporate sustainability reporting as an enforced institutional change. Based on interviews with Finnish companies and EU professionals, it highlights how the CSRD as a regulative element a…
Joon-Soo Han
This study examines how amendments to EU sustainability reporting standards (CSRD/ESRS) affect corporate disclosure practices, evaluating changes in reported information and corporate strategies, and discussing regulatory effectiveness and …
Sauer S.
This paper empirically demonstrates how organizational life cycle assessment (O-LCA) can be used to meet the data requirements of the European Sustainability Reporting Standards (ESRS). Through a case study, it shows that O-LCA can efficien…
Vâlcu E.N.
This paper explains the key points of the EU's Corporate Sustainability Reporting Directive (CSRD) and Corporate Sustainability Due Diligence Directive (CSDDD). These directives mandate sustainability reporting and due diligence for compani…
Čufar M.
This paper empirically analyzes how mandatory environmental disclosures in EU corporate sustainability reports affect firms' regional embeddedness in green economic systems. Using firm-level data, it examines the effects of disclosure requi…
John Finch, Li Xiang
This paper discusses system integrity in sustainability reporting across materiality, transition, and stewardship. It provides a framework to enhance reporting quality and bridge corporate practice with regulatory requirements.
Jan Hohberger, Dimitri Simonin, Emmanuelle Reuter
This global study examines the deterrent effect of mandatory ESG disclosure regulations on corporate ESG incidents, testing whether regulatory enforcement improves corporate behavior and reduces negative ESG events.
Kumashiro T.
This paper explores methodologies to ensure the accuracy of ESG information. It discusses frameworks for enhancing data reliability, including verification, third-party assurance, and compliance with disclosure standards. Practical approach…
M. Adisa, A. Abdullai, Shola Oyedeji +1
This study examines how CSRD adoption shapes sustainability leadership and organizational capabilities among ICT firms in Finland through qualitative document analysis. Drawing on institutional theory, it identifies five interrelated mechan…
P. Joshi
This systematic review of 39 Scopus-indexed studies (2010-2025) on integrated reporting (IR) reveals research evolution from conceptual to empirical, identifies framework limitations, and proposes a refined multi-capital disclosure model in…
Ida Bagus Kerthyayana Manuaba, Juwono -
This paper presents the DCM Corpus, a pipeline and dataset for measuring digital capability from multilingual corporate annual and sustainability reports of Asian listed companies. It applies paragraph-level scoring using a multilingual dic…
Elçin DALKILIÇ, Murat Kesebir
This study compares Turkey's Sustainability Reporting Standards (TSRS) with the EU's CSRD/ESRS in the banking sector, analyzing 2024 sustainability reports of BBVA and ING's Turkish subsidiaries and European parents. It finds a structural d…
Diheng Xu
This article assesses how tax transparency can be incorporated into China’s sustainability reporting framework. It finds that while China’s 2024 Sustainability Report Guidelines adopt double materiality, tax is not a stand-alone topic. Draw…
Giuseppe Nicolò, Joanna Krasodomska, JA Andrades +1
This guest editorial comprehensively discusses the challenges and opportunities from the transition from the Non-Financial Reporting Directive (NFRD) to the Corporate Sustainability Reporting Directive (CSRD) and the introduction of the Eur…
Abrar Hussain
This thesis empirically examines how ESG disclosure credibility affects market risk, stakeholder relations, and debt structure. Using US and China data, it finds that ESG decoupling (gap between disclosure and performance) increases stock p…
Dhar S.
This study examines whether mandatory sustainability reporting in India, the EU, and the USA leads to actual corporate environmental improvements. It finds a persistent disclosure-performance gap: increased transparency does not automatical…
Fawwaz Alrwabdah, Awatif Hodaed Alsheikh
This study estimates the causal effect of mandatory climate disclosure on corporate climate governance quality using staggered adoption in the UK and France with US and Australia as controls. Using difference-in-differences methods, it find…
John W. Laub, Marcel Steller
This paper examines how auditors navigate double materiality under the EU's CSRD, based on 17 interviews in Germany and Austria. It introduces the Sustainability Expectation Gap (SEGAP) to explain legitimacy tensions, finding that regulator…
Zelalem Abay
This study examines market reactions to the EU's mandatory ESG assurance requirement under CSRD using event study. Results show negative market reaction, especially for firms that previously adopted voluntary assurance, losing on average €4…
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