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 361–380 of 733 papers
X Zhao, Xiaoyang Yu, Tao Huang +1
This article analyzes voluntary ESG disclosure as a complementary governance tool in Chinese listed companies from a legal perspective. It argues that voluntary disclosure can provide tailored, forward-looking information above a mandatory …
Abrar Hussain
This thesis empirically examines how ESG disclosure credibility affects market risk, stakeholder relations, and debt structure. Using US and China data, it finds that ESG decoupling (gap between disclosure and performance) increases stock p…
東京証券取引所に於ける業種別・市場別の統合報告書作成企業分析の予備調査
(著者不明)
This preliminary study surveys companies listed on the Tokyo Stock Exchange by industry and market segment to analyze the issuance status of integrated reports. It reveals the extent of adoption and industry differences, providing a foundat…
統合報告書における企業の社会的責任活動の開示方法に関する一考察
(著者不明)
This paper considers the disclosure method of CSR activities in integrated reports. While specific findings are unknown, it relates to Japanese disclosure practices.
統合保証の実態と統合報告書への適用に向けた課題
(著者不明)
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…
統合報告書に記載されたKPIに基づく価値創造プロセス分析の試み
(著者不明)
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.
わが国の統合報告の実態と組織変革の可能性
(著者不明)
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.
エーザイの統合報告書における情報開示と情報利用
(著者不明)
This paper analyzes the information disclosure practices in Eisai's integrated report and how the disclosed information is utilized. It offers insights for researchers and practitioners interested in corporate disclosure.
インタンジブルズの可視化に向けた統合報告の役立ち
(著者不明)
This paper examines how integrated reporting contributes to the visualization of corporate intangibles. Disclosure of intangibles is increasingly important for ESG evaluation and investor decision-making, suggesting that the integrated repo…
IIRC フレームワーク研究の現状と課題
(著者不明)
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…
外部報告における財務・非財務データと表示形式の多様性―東証一部上場企業を対象とした表とグラフの選択―
(著者不明)
This study investigates how Japanese TSE first-section listed companies choose between tables and graphs for presenting financial and non-financial data in external reports. It examines the diversity of display formats and explores differen…
投資判断材料としての統合報告書の有用性評価
(著者不明)
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 …
従業員と個人株主の観点による統合報告書の有用性
(著者不明)
This paper examines the usefulness of integrated reports from the perspectives of employees and individual shareholders. It analyzes how such reports contribute to their decision-making and suggests improvements for disclosure quality.
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 sustainability disclosure practices in the ESG/SDGs era, focusing on evolving standards and corporate challenges. It particularly addresses the implications for Japanese firms under SSBJ and securities report disclosures…
解題(第29回秋季大会統一論題「財務情報と非財務情報の分析-統合報告を見つめて-」)
(著者不明)
This is a commentary on the unified theme of the 29th Autumn Conference: 'Analysis of Financial and Non-financial Information - Focusing on Integrated Reports'. It discusses the importance and methods of analyzing integrated reports.
Kokubu, Hiroyuki
This data note examines the computability of GHG disclosure from 89 Japanese Prime Market firms using a Computability Support Score (CSS) across three axes: machine readability, unit normalization, and API accessibility. Machine readability…
Dhar S.
This study examines whether mandatory sustainability reporting in India, the EU, and the USA leads to actual corporate environmental improvements. It finds a persistent disclosure-performance gap: increased transparency does not automatical…
Марина Кругла, Людмила Лежненко, Владислав Володимирович Круглий
This paper provides a comprehensive analysis of the CSRD and ESRS as transparency tools under the European Green Deal. It examines double materiality, the IROs framework, mandatory digital tagging with Inline XBRL, and the transition to rea…
Haodong Chang, Xuehui Zhang, Kun-Shan Wu
This paper analyzes how suppliers in China perceive the quality of carbon disclosure by firms. It examines the double-edged effect of corporate carbon assurance, showing both positive and negative impacts on perceived disclosure quality.
Fawwaz Alrwabdah, Awatif Hodaed Alsheikh
This study estimates the causal effect of mandatory climate disclosure on corporate climate governance quality using staggered adoption in the UK and France with US and Australia as controls. Using difference-in-differences methods, it find…
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