GX & Decarbonization Research

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This paper discusses the challenges of internal control over non-financial information reporting, including data quality, reliability of disclosure processes, and building internal control frameworks, drawing on Japanese regulatory context.

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This paper analyzes the disclosure status of integrated reports and the characteristics of disclosing companies in Japan. Integrated reports include ESG information and reveal part of Japan's disclosure infrastructure.

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Examines the role of assurance in enhancing the credibility of integrated reports. Discusses assurance frameworks and practical challenges, aiming to improve information quality for investors and stakeholders.

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This paper examines the actual conditions and theoretical aspects of assurance services for integrated reports. It analyzes the role and challenges of assurance in enhancing the reliability of integrated reports, considering both practical …

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This paper explains the significance and characteristics of the assurance practice guidelines for Extended External Reporting (EER) issued by the International Auditing and Assurance Standards Board (IAASB). EER includes ESG and climate-rel…

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This paper analyzes the impact of climate-related risks on financial statement auditing, discussing implications for auditors and financial reporting.

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This paper explores frameworks for assuring reliability in integrated reporting. It examines methods to ensure accuracy and transparency of disclosed information, offering practical implications.

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This paper discusses the importance and practice of assurance for integrated reports. Assurance enhances the credibility of integrated reporting, including ESG information, supporting investor decision-making. In Japan, assurance aligned wi…

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This paper examines the usefulness of Key Audit Matters (KAM) in assurance services for integrated reporting. It analyzes how KAM disclosure contributes to enhancing the reliability of integrated reports and provides implications for assura…

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This paper examines the responsibilities of auditors regarding non-financial information, including ESG data. It likely discusses challenges in enhancing reliability of disclosures and developing audit frameworks.

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This paper analyzes the current challenges and expansion of assurance services for integrated reports, highlighting the need for reliable assurance on non-financial information. It discusses the development of assurance standards and practi…

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Research on assurance of non-financial (ESG/sustainability) information. Discusses reliability and standards for assurance.

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This paper outlines the requirements for practitioners conducting assurance of sustainability information, including skills, qualifications, and independence. It contributes to enhancing assurance quality in Japan in alignment with SSBJ sta…

Yao Tong, Yoshiaki Shimazaki, Ken-ichi HASEGAWA +2

This study proposes the supply-chain production input-output (ScPIO) model for practical regional carbon footprint assessment. It overcomes limitations of conventional single-region and multi-region IO models by integrating national multipl…

Masamichi Ohba, Shogo Sakamoto, Hiroaki Kawase +2

This study uses Japan's large ensemble climate dataset (d4PDF) and machine learning to evaluate the impact of climate change on periods of low combined solar and wind output (Dunkelflaute) and system-level residual load. Projections show in…

Tobias Y. Ashiwa, Machiel Lamers, Chizu Sato

This study analyzes the integration of geothermal energy into traditional onsen practices (bathing, snow melting, heating) in a Japanese hot spring village using social practice theory. It shows how traditional practices were reinterpreted …

Keishiro Hara, Yutaka Iwasaki, Yukari Fuchigami

This study conducted a discussion experiment on carbon neutrality with city officials in Suita City, Japan, adopting the perspective of 'imaginary future generations' (IFGs). Results show that IFG adoption leads to changes in policy selecti…

Tekehiro Hatakeyama, Fumihiko Miyazaki, Ayami Otsuka +2

This paper examines the role of citizen participation and communication in regional decarbonization in Japan. Through a case study, it demonstrates the importance of citizen engagement for effective decarbonization strategies at the regiona…

Takashi Ishijima

This foreword introduces a special issue on the latest trends in marine equipment for alternative fuels and carbon neutrality. It outlines technological advancements and challenges in the decarbonization of the maritime industry, presenting…

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This paper quantitatively evaluates GHG emission reductions from gradually replacing natural gas with synthetic methane across the LNG supply chain. It calculates lifecycle emissions from production, transport, and combustion of synthetic m…