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 1–20 of 42 papers
Chou C.H.
This study examines the information content of climate risk cost disclosures under IFRS S2 and their association with firm value. It empirically tests the value relevance of climate-related financial disclosure, showing how ISSB-based repor…
Ntule Shimwela, N. Pauline, Catherine A. Masao
Analyzing 78 sustainability, annual, and integrated reports (2022–2024) from Tanzanian listed companies plus six expert interviews, this study develops a TCFD-based climate disclosure index. The mean content score was only 18.9%, indicating…
Dias A.I.
This paper examines the relationship between corporate gender diversity (e.g., female board and executive representation) and the quality/comprehensiveness of TCFD-aligned climate-related financial disclosure. It suggests how governance div…
Chua W.F.
This paper provides practical insights into TCFD implementation based on the Australian Accounting Standards Board's dialogue series. It synthesizes challenges and lessons for companies applying the TCFD framework, offering guidance for eff…
Budi Chandra, Sheila Septiany, Sari Dewi +2
This study examines the effect of CEO political connections (CEOPC) on climate change disclosure (CCD) among Indonesian manufacturing firms. Using 1,093 firm-year observations from 2020-2023 and measuring CCD based on the TCFD framework, th…
Yu. Stepanova, M. Konchakova
This paper examines how climate risks affect a company's investment attractiveness in the transition to a low-carbon economy. It reviews key assessment methods—scenario analysis, stress testing, qualitative TCFD-based expert assessment, and…
Fadillah Ahmad Fauzi Pratama, Doddy Setiawan, Nur Chayati +2
This study examines the association between corporate climate change disclosure (CCD) and financial performance among Indonesian listed firms in climate-sensitive sectors from 2019-2022. Using 958 firm-year observations and multiple regress…
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…
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