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 21–40 of 55 papers
Tumewang Y.
This paper systematically reviews the literature on TCFD, mapping the research landscape and identifying future research directions. It provides a foundation for bridging the gap between disclosure practice and theory.
Ngo T.
This paper provides a conceptual analysis of climate risk disclosures and global sustainability initiatives (e.g., TCFD, ISSB), offering an agenda for future research. It bridges disclosure practice and academic scholarship.
Annisa Annisa, Juniati Gunawan
This study examines the effects of sustainability assurance, board independence, institutional ownership, and GDP on carbon disclosure in mining firms across five ASEAN countries. Using content analysis based on ISAE 3000 and TCFD, and pane…
Luthfiah Fikri Aziizah, Iman Harymawan, Hamidah Dwi Nita
This study examines the impact of Risk Management Committees (RMC) on climate risk disclosure (CRD) among Indonesian listed firms from 2017 to 2021. Results show RMC presence significantly enhances CRD, especially in firms with standalone s…
O'Dwyer B.
This paper explores the transformative potential of shifting sustainability accounting from corporate impacts to risks and dependencies, analyzing how TCFD reporting can reshape corporate strategy and financial planning.
L. Khuanysh, Zh. Dauletkhanova, Wen Chiat Lee
This study develops a TCFD-based climate risk management framework for Kazakhstan's largest industrial emitters. Using 2010-2024 data, it analyzes emission trends, finds a strong correlation (R²=0.974) between carbon prices and renewable en…
Wisdom Okere, Cosmas Ambe
This review integrates empirical research on climate-related financial disclosures (CRD) in the IFRS S1/S2 era, synthesizing findings on determinants, quality, and consequences. Applying multiple theories to studies from 2010-2025, it finds…
Di Marco R.
This paper critically examines the 'risk transparency premise' in marketized sustainable finance, questioning whether TCFD reporting leads to substantive change or remains symbolic. It analyzes the impact of disclosure on investor decisions…
Siti Radia, Tri Handayani Amaliah, Mahdalena Mahdalena
This study analyzes environmental risk disclosure under TCFD's metrics and targets pillar and its contribution to SDG 13 in 17 Indonesian coal companies (2022-2024). Disclosure levels rose from 37.71% to 48.44% but remain moderate, with lim…
Harvey Ruan
This paper discusses corporate disclosure in the low-carbon transition. It reviews disclosure frameworks and practices, offering implications for investors and regulators.
Zhilei Li
This paper proposes a carbon accounting disclosure framework for the coal industry based on the TCFD, structured around seven key areas: governance, strategy, risk management, metrics and targets, financial impacts, connectivity, and assura…
Hung C.C.
This study develops a hierarchical classification of TCFD risks tailored to Taiwan's electronics industry, offering a structured framework to optimize climate risk management practices. It categorizes physical and transition risks and provi…
Rupert Vermaas, A. Alhassan, Bomikazi Zeka
This qualitative study interviews report preparers in South Africa's financial services industry to explore drivers of climate-related financial disclosures. Thematic analysis identifies institutional investors, activist shareholders, the b…
Ivone, Iskandar Itan, Sheila Septiany +2
Analyzing 121 non-financial Indonesian firms from 2019-2023, this study examines the impact of family and political CEOs on climate change disclosure (measured via TCFD framework), with CEO age as a moderator. Results show that both family …
(著者不明)
This paper empirically analyzes the factors driving firms' adoption of TCFD recommendations and the performance effects of such adoption, providing insights into the determinants and financial impacts of climate disclosure.
Gebhardt M.
This paper empirically examines how corporate governance affects climate-related disclosure, focusing on board composition and executive incentives as drivers of disclosure quality.
Ms. Roopankshi Pareek, Dr. Nidhi Sharma
This study examines climate risk disclosure and GHG emissions of four major Indian banks from FY2022-2025, assessing alignment with TCFD and CDP. Findings reveal significant heterogeneity: HDFC and ICICI exhibit more comprehensive TCFD-alig…
Xhindole C.
This study compares TCFD reports from Italian and Spanish companies, analyzing differences and similarities in disclosure practices. It examines how national regulatory environments and policies influence TCFD compliance, offering insights …
Mudan Wang, Tong Zhu, An Zeng
Using panel data of Chinese listed high-carbon companies from 2006-2022, this study demonstrates that climate risk disclosure improves carbon performance. The mechanisms identified are promoting green technological innovation and easing fin…
Lee J.
This paper identifies key indicators for corporate climate-related disclosure and analyzes their effectiveness, providing practical insights to improve disclosure quality.
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