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 141–160 of 506 papers
Kern Alexander, Aline Darbellay
This paper examines the relationship between corporate disclosure regulation and sustainability. Specific details are unavailable, but it likely discusses how disclosure frameworks influence corporate sustainability practices.
Levan Sabauri, Anna Mempel-Śnieżyk, Anatolijs Kriviņš
This paper explores how to reflect the value chain in integrated reporting, proposing it as a tool for sustainability assessment. It offers implications for corporate disclosure practices, though specific methodologies and empirical results…
Do T.K.
This paper empirically examines whether mandatory sustainability disclosure affects corporate default risk in emerging markets. It analyzes how disclosure mandates reduce information asymmetry and influence credit risk assessment. Findings …
Niken Savitri Primasari, Endah Tri Wahyuningtyas, Heni Agustina +1
This study examines how XBRL adoption moderates the relationship between ESG metrics, financial performance (Tobin's Q, Z-Score), stakeholder perception, and stock valuation in the Indonesian market. Using a mixed-methods approach combining…
Nguyen Hoang Thai, Vu Van Huong
This study systematically reviews 205 articles (2010-2026) using the TCCM framework to analyze linguistic characteristics of corporate narrative disclosure, such as tone, readability, complexity, sentiment, uncertainty, and forward-looking …
Fanti Mariana Siburian, Elda Sianturi, Keren Eoudia Sitompul +2
This study analyzes the development of sustainability reporting based on GRI Standards, ISSB/IFRS S1/S2, and OJK regulations in Indonesia, using PT Pertamina as a case study. Using a descriptive qualitative approach, it finds a shift from v…
Beatriz Triane, Sandra Rafael, Margarida C. Coelho +5
This study benchmarks sustainability reporting in the global bicycle industry by analyzing 19 manufacturers' English reports. It finds strong convergence on the GHG Protocol (68%) and GRI Standards (53%), indicating normative isomorphism. E…
Irina V. Romanova
This paper examines non-financial reporting as an element of accounting and analytical support for managing sustainable development in the context of Russia's emerging national ESG regulatory model. It traces the evolution from voluntary, r…
Nichita E.M.
This paper empirically analyzes Romanian companies' preparedness for the EU's Corporate Sustainability Reporting Directive (CSRD). It reveals the current state and challenges of Romanian firms in meeting CSRD requirements, offering insights…
ten Hoor J.
This paper proposes RevPAM (Revenue per Available Meter) as a new performance metric for hotels to align with the EU's Corporate Sustainability Reporting Directive (CSRD). It argues that traditional RevPAR fails to capture sustainability as…
E. Voronova, M. Simonova
This paper analyzes information support for sustainability reporting in oil and gas companies, considering international and national regulatory frameworks. It proposes a two-circuit model and identifies improvement areas for Russian compan…
Selvans, Zane, Gosnell, Christina, Sharpe, Austen +4
This is a data release of PUDL, an open-source platform that integrates and standardizes US power sector data. It includes updates to EIA and FERC datasets, providing a foundation for decarbonization analysis and energy policy research.
Oppenheimer P.
This paper proposes the SPOTT index, a proof-of-concept measure for evaluating public sustainability disclosures by palm oil companies. It covers environmental, social, and governance aspects, enabling comparability across firms. The author…
Mohamed Shaaban
This paper systematically reviews the literature on sustainability assurance and audit expectation gaps, synthesizing current practices and challenges. It extends the audit society concept to the sustainability era, offering a research agen…
José Fernando Faro, Leandro Alves da Silva, Fernando Tobal Berssaneti
This study proposes an integrated MRV-based governance framework combining ISO 14001, ISO 14064, and the GHG Protocol, and analyzes characteristics of 92 Brazilian companies publishing Gold-level GHG inventories. It finds a significant asso…
Ashmita D
In 2025, SEBI introduced the BRSR Core framework, mandating ESG reporting for India's top 1,000 listed companies, with value-chain disclosures for the top 250. This extends ESG accountability to startups in corporate supply chains, creating…
LiangYi Zhu
This paper reviews the evolution of Hong Kong's ESG disclosure standards from voluntary to mandatory, aligned with ISSB, and compares them with GRI, EU CSRD, and Mainland China's frameworks. It finds progress in disclosure rates and market …
Golmohammadi A.
This paper theoretically analyzes strategic emission disclosure decisions under supplier competition. It shows that firms' choices to disclose or withhold emissions information depend on competitive dynamics, offering implications for discl…
Chandra Erick Manaek Pandapotan Lumban Gaol, Tarsisius Murwadji, Beniadi Setiawan
This study analyzes the materiality conflict arising from the coexistence of Indonesia's OJK rules (POJK 51) and ISSB standards (PSPK 1/2), using a socio-legal and project-based legal epistemology. It highlights risks of symbolic compliance…
І. В. Арістова, В. В. Ткаченко
This article analyzes the right to information on products' environmental footprint as a new dimension of digital human rights. It examines EU legislation including Digital Product Passports, the Battery Regulation (2023/1542), CSRD, and ES…
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