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 47 papers
Shimizu S.
This study examines why Japanese companies join climate change-related initiatives, combining theoretical framing with empirical analysis. It explores the drivers—institutional, market, and resource-based—behind voluntary climate commitment…
統合報告書と資本コスト
(著者不明)
This paper examines the impact of integrated reports on a firm's cost of capital. It analyzes how disclosure quality affects investor decisions and potentially reduces capital costs. It may offer implications for Japanese corporate disclosu…
日本の株式市場に投資するアクティブ機関投資家の統合報告書の利用実態に関する研究
(著者不明)
This study investigates how active institutional investors investing in the Japanese stock market use integrated reports. It clarifies investors' information needs and practical usage, offering implications for corporate disclosure practice…
有価証券報告書におけるサステナビリティ情報開示と株主資本コストに関する実証分析
(著者不明)
This paper empirically analyzes the impact of sustainability information disclosure in securities reports on the cost of equity capital. It examines the relationship between disclosure quality and cost of capital, providing insights into in…
Kokubu, Hiroyuki
A quarterly snapshot of GX disclosure metrics machine-extracted from integrated and sustainability reports of TSE Prime-listed companies, covering Scope 1/2/3 emissions, SBT status, TCFD disclosure, CDP score, renewable ratio, internal carb…
Kokubu, Hiroyuki
EDINET Replay is a toolkit that retrieves official filings from Japan's FSA EDINET system, preserves original artifacts, resolves XBRL via Arelle, and exports provenance-preserving facts with traceable references. It prioritizes faithful re…
資料：コメントレターとインタビュー調査からみるSSBJ基準の課題
中尾 悠利子, 國部 克彦
This document analyzes comment letters and interviews on SSBJ standards, identifying practical challenges. It contributes to the development of Japan's disclosure framework.
サステナビリティ開示基準はなぜ使えないのか ―重要性/マテリアリティの機能不全と価値情報の欠落―
國部 克彦
This paper critically examines the dysfunction of materiality in sustainability disclosure standards, arguing that current frameworks fail to provide value-relevant information to investors. It highlights challenges and suggests improvement…
SSBJ サステナビリティ開示基準（公開草案・2025年3月）資料③
(著者不明)
This document is part of the exposure draft of the Sustainability Disclosure Standards published by the Sustainability Standards Board of Japan (SSBJ) in March 2025. It outlines the direction of Japan's disclosure standards and will signifi…
SSBJ サステナビリティ開示基準（公開草案・2025年3月）資料②
(著者不明)
This document is supplementary material for the exposure draft of sustainability disclosure standards published by the Sustainability Standards Board of Japan (SSBJ) in March 2025. It aligns with Japan-specific SBT and TCFD frameworks, prov…
SSBJ サステナビリティ開示基準（公開草案・2025年3月）資料①
(著者不明)
Materials on the exposure draft of SSBJ's sustainability disclosure standards (March 2025). Based on ISSB but adapted for Japanese context, these standards will significantly impact listed companies' disclosure practices, covering climate a…
金融庁 サステナビリティ開示ワーキング・グループ資料（2025年6月27日）
(著者不明)
This document summarizes the discussions of the FSA's Sustainability Disclosure Working Group on mandating climate-related disclosures in annual securities reports and the assurance framework. It covers the timing of SSBJ adoption and phase…
経済産業省 温室効果ガス排出量算定・報告・公表制度
(著者不明)
This is the official page of the Greenhouse Gas Emissions Calculation, Reporting, and Publication System (SHK system) co-administered by METI and MOE. It outlines mandatory requirements for companies to calculate, report, and disclose their…
Chao Li, Alexander Ryota Keeley, Shunsuke Managi
This study examines how volume, sentiment, and topic-specific tone of environmental disclosure affect the market valuation of Japanese listed firms from 2016-2025. Greater disclosure volume and more positive sentiment are associated with hi…
Wenxuan Wang, Mariko Yasu, Kyoko Nagata
This study empirically examines how narrative disclosure quality affects stock price informativeness using Japan's disclosure reform. Findings suggest that higher-quality disclosures improve market efficiency by reducing information asymmet…
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.
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…
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 …
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