GX & Decarbonization Research

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This paper analyzes the attributes of companies that issue bonds aimed at solving environmental and social issues (e.g., green bonds). It clarifies issuer characteristics such as size, industry, and financial profile, providing foundational…

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This paper proposes an efficient method for extracting ESG information from corporate websites using machine learning. It reduces cost and time compared to manual collection. The method leverages natural language processing and text classif…

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This paper examines the relationship between corporate sustainability strategy and management control systems (MCS). It argues that achieving sustainability goals requires rethinking traditional performance measurement and incentive design,…

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This paper examines the relationship between sustainable finance and credit ratings, discussing how ESG factors influence ratings and evaluation methods for green bonds and other instruments.

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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.