GX & Decarbonization Research

Parth Sharma, S V D Nageswara Rao

Analyzing NSE 500 Indian firms (2014–2023), this study finds a U-shaped relationship between ESG disclosures and cost of equity, with the environmental and social pillars showing the same pattern while governance shows a linear negative eff…

Bowerman S.

An empirical study comparing how corporate social responsibility disclosures affect share prices in Japan and the UK. It examines how capital markets price disclosure information, accounting for differences in institutional and market conte…

Sheng-Yuan Wang, San-Pui Lam

Using Taiwanese listed firms, this study moves beyond aggregate ESG ratings to test how specific ESG factors—ISO 50001 certification, R&D investment, human capital, and board governance—relate to subsequent carbon emission intensity in a ti…

(著者不明)

This study empirically analyzes the relationship between ESG disclosure and financial performance of Japanese firms. It examines how the quality and quantity of disclosure affect firm value and profitability, highlighting the strategic impo…

Sekimoto T.

This study empirically analyzes the relationship between ESG disclosure and firm value in Japanese companies, focusing on proactive ESG strategies, slack resources, and collective brain. It suggests that proactive strategies enhance disclos…

Teru Ogawa, Junji Otani, Mika Goto

This study examines the impact of participation in environmental initiatives (RE100, SBTi) on productivity for 642 Japanese manufacturing firms. Using propensity score matching and a Malmquist index from DEA with panel models, it finds that…

(著者不明)

This paper examines the impact of ESG executive compensation systems on corporate ESG initiatives. It discusses how such compensation can incentivize management behavior and improve ESG performance, offering insights for Japanese corporate …

Ahmed A.

Proposes a human-centered model integrating Society 5.0 with sustainable finance to address global challenges and unlock opportunities. Offers a conceptual framework linking Japan's societal vision with financial mechanisms for sustainabili…

Hiroyuki Kokubu

This study uses a matched audit approach to examine changes in ESG narratives of Japanese firms. It provides insights into corporate disclosure strategies and implications for SSBJ compliance.

(著者不明)

This study analyzes the frequency of ESG-related words in integrated reports of 28 Japanese electrical equipment companies from 2015 to 2024, examining the evolution of ESG communication in relation to institutional investor expectations. I…

Chaeyoon Jang, Jongsung Kim

Using the 2023 Venture Business Survey, this study empirically examines the effect of ESG management on venture capital investment. Sales and firm age negatively affect investment attraction, while employee count and intellectual property h…

Su-Young Choi, Heejeong Shin

This study empirically analyzes whether ESG ratings mitigate market underreaction to financial information in corporate valuation. Results show that underreaction is alleviated for firms disclosing ESG information, especially those with hig…

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This paper examines the relationship between corporate sustainability strategy and management control systems (MCS). It argues that achieving sustainability goals requires rethinking traditional performance measurement and incentive design,…

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This paper examines the relationship between sustainable finance and credit ratings, discussing how ESG factors influence ratings and evaluation methods for green bonds and other instruments.

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This book explains the concept and practice of ESG investment, positioning it as a new form of capitalism. It likely discusses the current state and challenges of ESG investment in Japan.

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This paper analyzes how ESG wash damages corporate value and proposes appropriate disclosure frameworks. It elucidates mechanisms by which false or exaggerated ESG claims erode investor trust and increase cost of capital. Provides actionabl…

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This study examines how the volume of disclosed information and corporate impression management affect ESG evaluations. It suggests that while more disclosure may improve ratings, impression management can distort assessments.

(著者不明)

This empirical study examines a 'ROESG' model that integrates ESG factors into financial performance analysis for Japanese machinery manufacturers. It quantitatively evaluates the link between ESG and profitability, providing insights for G…

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This paper examines the role and significance of integrated reporting for Japanese SMEs. It discusses how integrated reports can enhance stakeholder communication and contribute to sustainable business practices, highlighting both benefits …

(著者不明)

This paper examines sustainability initiatives in European luxury brand companies. Although the abstract is unavailable, it likely includes case studies on environmental impact reduction and corporate social responsibility.