GX & Decarbonization Research

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This book explains the concept and practice of ESG investment, positioning it as a new form of capitalism. It likely discusses the current state and challenges of ESG investment in Japan.

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This paper analyzes how ESG wash damages corporate value and proposes appropriate disclosure frameworks. It elucidates mechanisms by which false or exaggerated ESG claims erode investor trust and increase cost of capital. Provides actionabl…

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This paper applies statistical causal inference to analyze the causal effect of ESG evaluation on corporate value. It examines whether improvements in ESG scores truly enhance firm value, assessing the effectiveness of ESG investing.

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This study examines how the volume of disclosed information and corporate impression management affect ESG evaluations. It suggests that while more disclosure may improve ratings, impression management can distort assessments.

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This empirical study examines a 'ROESG' model that integrates ESG factors into financial performance analysis for Japanese machinery manufacturers. It quantitatively evaluates the link between ESG and profitability, providing insights for G…

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Proposes and validates ESG evaluation using large language models. Automatically computes ESG scores from corporate disclosures and news, comparing efficiency and accuracy with traditional methods. Contributes to automation and sophisticati…

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This paper examines the role and significance of integrated reporting for Japanese SMEs. It discusses how integrated reports can enhance stakeholder communication and contribute to sustainable business practices, highlighting both benefits …

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This paper examines the current state of integrated assurance—the assurance of integrated reports that combine financial and non-financial information—and identifies challenges in applying assurance practices to such reports. It discusses p…

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This paper proposes a method to analyze corporate value creation processes using KPIs disclosed in integrated reports. Through case studies of Japanese companies, it reveals relationships among KPIs and their contribution to value creation.

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This paper analyzes the current state of integrated reporting in Japan and explores the potential for organizational transformation. It examines the impact of integrated reporting on corporate sustainability and governance.

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This paper proposes a method to automatically extract ESG-related information from integrated reports using large language models (LLMs). It enables efficient analysis of corporate disclosure data for ESG scoring and evaluation. The approac…

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This paper proposes a method for automatically extracting ESG-related information from integrated reports. It leverages natural language processing and machine learning to efficiently collect and analyze corporate disclosure data, supportin…

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This paper reviews the current state of research on the IIRC (International Integrated Reporting Council) framework, highlighting key issues and gaps. It analyzes the disconnect between theory and practice in integrated reporting and sugges…

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This paper examines sustainability initiatives in European luxury brand companies. Although the abstract is unavailable, it likely includes case studies on environmental impact reduction and corporate social responsibility.

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This paper proposes an automatic evaluation method for integrated reports that incorporates interpretability. Using AI to analyze report content, it enhances transparency of assessment, aiming to improve the quality of corporate ESG disclos…

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This paper proposes a value creation story analysis framework for planning business model transformation programs and projects, aiming to systematize value creation processes in integrated reporting and ESG disclosure.

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This paper proposes a method to extract capital conversion information from integrated reports using BERT-based multi-label classification with intensity. It automatically identifies conversions among the six capitals and assesses their int…

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This paper proposes a method to quantify the content related to corporate value in Japanese integrated reports and analyzes its relationship with stock returns. Using text analysis, it reveals how non-financial information is valued by the …

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This study evaluates the usefulness of integrated reports for investment decision-making. It analyzes the role of integrated reports in investor decisions and examines the relationship between report quality and investment performance. The …

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This paper examines how institutional investors evaluate integrated reports. It analyzes the relationship between ESG disclosure and investment decisions, offering implications for Japanese corporate disclosure practices.