Sustainability and Accounting
サステナビリティと会計
(著者不明)
Explores the relationship between sustainability and accounting, likely discussing accounting foundations for sustainability reporting and ESG disclosure.
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 41–42 of 42 papers
サステナビリティと会計
(著者不明)
Explores the relationship between sustainability and accounting, likely discussing accounting foundations for sustainability reporting and ESG disclosure.
Maretno Agus Harjoto, Hu Dan Semba
This study examines the relationship between ESG and the adoption of key audit matters (KAMs) in Japan. It finds that firms with higher ESG scores are more likely to adopt KAMs early and disclose more KAM items. Post-KAM, these firms face h…
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