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 19881–19900 of 31477 papers
Shofiyatul Innayah
This conceptual paper examines whether carbon emission disclosure reflects moral accountability or serves as a positive signaling strategy. Using legitimacy theory, signaling theory, CSR, and moral accountability, it finds that disclosure s…
Tra Thu Tham, O. Lehner, Kim Ittonen
This study analyzes climate-related Key Audit Matters (C-KAMs) in European audit reports, examining 678 C-KAMs from 2015-2023. Findings show uneven sector distribution (concentrated in high-carbon and infrastructure sectors) and a tendency …
Mario Schuster, Rainer Lueg
This systematic literature review analyzes 50 event studies on stock market reactions to climate risk events. Physical risk events predominantly cause negative abnormal returns, while transition risk events penalize carbon-intensive firms a…
Alessio Capriotti, Silvia Muzzioli
This paper empirically analyzes the relationship between sovereign bond spreads and climate risk in the Euro Area. It quantifies the impact of climate change on fiscal risk, offering new perspectives for investor risk assessment.
Tanya Fiedler, A. Pitman, Sarah Perkins-Kirpatrick
This paper addresses the need for credible evidence on physical climate risk in accounting. It examines the use of global climate models (GCMs), their limitations, and proposes four principles for responsible use to produce decision-useful …
Tommaso Piseddu, F. Vanhuyse
This paper systematically maps the literature on climate risk impacts on real estate valuations, covering 130 documents from 2014-2023. It finds that physical risks, especially floods, dominate the evidence base, while transition risks are …
Stefano Dell’Atti, Matteo Foglia, Grazia Onorato
This paper examines how climate risk disclosures affect firm value for large European nonfinancial firms. It develops a firm-level Climate Risk Exposure (CRE) index using NLP to assess narrative disclosures across transition risk, physical …
S. Panda, A. Saha
This paper develops a geospatial stress-testing framework for climate risk in California, integrating physical hazards and sector exposure for banking, agriculture, real estate, and tourism. It assesses wildfire, drought, flood, extreme hea…
Fubing Fang, Yihan Shao, Huiling Zheng +2
This study uses panel data from Chinese A-share listed firms (2010-2024) to show that climate risk is positively associated with corporate greenwashing (the gap between environmental disclosure and substantive green action). Supply chain di…
Ying Ding, Huining Zhang, L. Tan +1
Using a panel dataset of Chinese A-share firms, this study finds that climate risk attention (CRA) positively affects corporate environmental performance. The effect is mediated by green innovation and legitimacy-building disclosure, and mo…
Qingqu Fu
This study develops a comprehensive framework integrating InVEST model with biological inventory and ecosystem trade-off models to quantify forest carbon sequestration under different harvesting scenarios. It highlights the need for unified…
Ahmad Zaki
This study examines how Indonesian accounting disclosure scholarship aligns with the logic of IFRS S1 and S2. Analyzing 39 disclosure articles (2000-2025) via theory-driven qualitative analysis, it finds scholarship remains dominated by CSR…
Meyzeluna Afania
This study examines the impact of physical and transition climate risks on Indonesia's financial stability. Physical risks increase credit risk via NPL ratios, while transition risks cause market volatility and asset devaluation. Using Sign…
Meng Yuan, Ma Zhong
This study develops an industry-specific carbon information disclosure quality (CIDQ) framework for Chinese listed petroleum and petrochemical firms, using LLM (DeepSeek-V3.2) to score disclosure texts. The framework comprises 7 primary, 15…
Ning Wang, Fengjuan Wang, Yitian Li +1
This study examines climate risk's impact on organizational resilience of high-carbon Chinese firms using a text-based climate risk index and panel data from 2008-2023. It finds a dual-path financial lock-in effect through financing constra…
Cenk Kiritoglu
This paper comprehensively examines the theoretical foundations, implementation methodologies, and reporting requirements of carbon accounting in the agricultural products sector in Turkey. It highlights mandatory obligations under Turkish …
I.andFuadah Meutia, S. F. Kartasari, Hasni Yusrianti
This study analyzes the impact of climate risks on corporate water disclosure in Indonesian water-intensive industries. Using 780 firm-year observations, it finds that physical and reputational risks positively affect disclosure, while regu…
Hang Ren, Jianzhong Huang, Jinxin Ren
This paper empirically examines how digital finance development promotes corporate climate risk disclosure using Chinese A-share listed firms. It finds that alleviating financing constraints, strengthening environmental responsibility, and …
M. Wang, Zichen Liu
This study uses data from Chinese A-share listed manufacturing firms to empirically examine the impact of climate risk disclosure on firms' green innovation premium (GIP). The findings show that climate risk disclosure significantly enhance…
Xiang Hou
Using A-share Chinese listed companies from 2009-2024, this study finds that climate risk disclosure is positively associated with audit fees, mediated by media attention. The effect is stronger under high information asymmetry, in non-stat…
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