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 301–320 of 605 papers
将来予測情報の拡大化と保証業務の課題
(著者不明)
This paper examines the challenges faced by assurance services as forward-looking information expands in climate-related financial disclosures. It analyzes practical difficulties in ensuring reliability of projections and extending assuranc…
UFO: 有価証券報告書の表を対象とした情報抽出タスクの提案
(著者不明)
This paper proposes a new task called UFO (Unstructured Financial Object) for extracting structured information from tables in Japanese securities reports. The authors develop a method combining layout recognition and semantic understanding…
ESG・SDGs時代のサステナビリティ関連情報開示実務に関する考察
(著者不明)
This paper examines practical aspects of sustainability-related information disclosure in the ESG/SDGs era. It summarizes key challenges and practical points, analyzing the current state of disclosure practices in Japan.
サステナビリティ情報開示における論点—課題と対応—
(著者不明)
Discusses challenges and responses in sustainability information disclosure. Although specific content is unclear, it suggests improvements in disclosure quality and impacts on corporate practice.
リスク情報の開示・保証のあり方に関する規範的考察
(著者不明)
This paper provides normative insights into the disclosure and assurance of risk information, discussing standards and practices to enhance disclosure quality and reliability, with focus on financial and non-financial reporting.
<b>財務諸表外情報の開示と監査・保証への影響 </b>
(著者不明)
This paper examines the impact of expanding non-financial information disclosure on audit and assurance practices. It focuses on ensuring the reliability of climate-related and sustainability disclosures, considering alignment with Japan's …
ESGアプローチによる企業の情報開示に向けた非財務報告の内容分析
(著者不明)
This paper conducts a content analysis of non-financial reports aimed at corporate information disclosure through an ESG approach. It evaluates the quality and quantity of ESG-related information disclosed by companies, revealing the curren…
非財務情報の報告に係る内部統制の課題
(著者不明)
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.
日本における統合報告書の開示実態と開示企業の特性分析
(著者不明)
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.
統合報告書とアシュアランス
(著者不明)
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.
統合報告書に対する保証業務の実態とその理論的検討
(著者不明)
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 …
IAASBによるEER保証業務指針の意義と特徴
(著者不明)
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…
気候関連リスクが財務諸表監査に及ぼす影響
(著者不明)
This paper analyzes the impact of climate-related risks on financial statement auditing, discussing implications for auditors and financial reporting.
<b>統合報告における信頼性保証のあり方 </b>
(著者不明)
This paper explores frameworks for assuring reliability in integrated reporting. It examines methods to ensure accuracy and transparency of disclosed information, offering practical implications.
統合報告書の保証
(著者不明)
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…
統合報告の保証業務における「主要な検討事項」の有用性
(著者不明)
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…
非財務情報と監査人の責任
(著者不明)
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.
統合報告と保証業務の課題・拡充
(著者不明)
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…
非財務情報の保証問題
(著者不明)
Research on assurance of non-financial (ESG/sustainability) information. Discusses reliability and standards for assurance.
サステナビリティ情報保証の業務実施者に求められる要件
(著者不明)
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…
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