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 1–20 of 748 papers
Ziyi Zhao
Against the backdrop of ISSB's IFRS S1/S2 and Chinese exchanges' sustainability reporting guidelines, this paper analyzes ESG disclosure texts through narrative framework, strategy, and function. Institutional regulation drives convergence …
国際開示規範形成を促進する情報カスケード
(著者不明)
This work appears to analyze how international disclosure norms form and spread through the concept of information cascades. It likely explains how firms and regulators converge on norms by imitating early movers' disclosure choices. It off…
Saraò Chiara Pia, Antonietta Trecca, Christian Favino +1
Using S&P Europe 350 listed firms over 2019–2023, the study tests how the extent of CSR sustainability reporting affects enterprise value. Broader reporting has a positive, significant effect on EV, and this relationship strengthens in coun…
Magdi Abdoh Al-Rowaidi, Lian Kee Phua, Dayana Jalaludin +2
Using 566 firm-year observations from the G250 (2018–2021), this study examines how Hofstede's national cultural dimensions affect materiality assessment disclosure (MAD) in sustainability reporting via OLS regression. Power distance, indiv…
Zhengnan Chen
As ESG disclosure shifts from voluntary to mandatory, China's 2024 sustainability reporting guidelines and 2025 CSRC rule updates made such reports compulsory. From a corporate governance lens, the paper argues ESG disclosure and audit qual…
統合報告書の現状と課題
(著者不明)
A Japanese-language piece on the current state and challenges of integrated reporting. Without an abstract, specifics are unclear, but it likely addresses practical and institutional issues in integrated reporting, relevant to Japanese corp…
外部専門家によるESR の検証と監査人
(著者不明)
This work examines third-party verification of ESR (environmental, social and governance-related reporting) by external experts and its relationship to the statutory auditor's role. As assurance over ESG information becomes institutionalize…
Ribii Khalifi, Laila, Reyes, Luisa-Eugenia
A dataset of 390 change recommendations for adapting Microsoft Sustainability Manager to the simplified CSRD/ESRS (Delegated Regulation 2026/1563) in the public sector. Of these, 239 require tool action (129 configuration, 110 development),…
Ribii Khalifi, Laila, Reyes, Luisa-Eugenia
An Excel traceability matrix tracking all 1,184 ESRS datapoints across three stages: the original EFRAG IG 3 list, the simplified standards under Delegated Regulation (EU) 2026/1563, and a public-sector adaptation. It records whether each r…
Ribii Khalifi, Laila, Reyes, Luisa-Eugenia
Presents a sustainability reporting model adapting the 2026 simplified CSRD/ESRS to public sector entities (NEIS-SP). Each disclosure requirement becomes a fill-in template specifying the responsible administrative unit, indicators, and exp…
Marlena Ciechan-Kujawa, Monika Pietkiewicz
Analyzing 100 Polish company reports on a six-point scale, this study examines the depth and determinants of Materiality Assessment (MA) disclosure during the transitional period before mandatory ESRS. Stakeholder engagement, early ESRS ado…
Mustafa Zeytin
Analyzing 2024 TASB 2-compliant sustainability reports of Borsa Istanbul-listed insurers, this study examines how climate-related financial risks are structured at the sectoral level. It finds firms have integrated climate into governance, …
Måns Dunfjäll
This article compares CSRD enforcement in Sweden, Denmark and France and assesses whether ESMA's GLESI guidelines can reduce national divergence. Using Article 51 of the Accounting Directive as a benchmark, it finds all three systems rely o…
Sviatoslav Kniaz, Vasyl Yaroslavovych Brych, Nellі Heorhiadi +3
This paper proposes an analytical model of sustainability data management within corporate information systems to support ESRS reporting. It addresses how ESG data is collected, integrated, and reported inside enterprise systems—a disclosur…
Анастасія Володимирівна Токунова
This paper analyzes the EU's corporate sustainability reporting framework, defining sustainability to encompass environmental, social, human rights, and governance factors. It finds that EU regulation treats business respect for human right…
Gevan Naufal Wala, Fergisa Rindang Primadi
This paper analyzes the link between sustainability reporting and capital market reactions through a financial accounting lens, and evaluates Indonesia's regulatory framework against global disclosure standards. It finds market reactions ar…
A. Pop, Alina Ioana Bogătean, Alexia Elena BĂLAN +1
This study examines the auditor's role in non-financial reporting by comparing the 2023 sustainability reports of OMV Petrom and Lukoil. Framed by the CSRD and the European Green Deal, it qualitatively reviews ESG disclosure practices and a…
Omena Obehi Igbinoba, Ivie Eloghosa Ogbeide
Using 103 Nigerian listed non-financial firms (2012–2023), this study examines how environmental, social, economic, and governance disclosures affect audit report lag. Environmental and social disclosures shorten reporting lag, while econom…
Isabel Sánchez, Salvador Marín‐Hernández, Esther Ortiz Martínez +1
Using 600 European firms (2015–2022), this study tests how climate change disclosure and external assurance of sustainability reports affect the likelihood of receiving sustainability awards. Assurance significantly improves disclosure comp…
Cong Mu, Ying Han Fan, Hadrian Geri Djajadikerta
Through 40 semi-structured interviews with Chinese sustainability reporting preparers and assurance providers, this study applies framing theory to examine corporate governance roles in sustainability assurance. It identifies six governance…
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