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 66 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…
Cortés D.
A study examining the dynamics of TCFD-aligned climate claims disclosed by UK corporates. It analyzes how firms frame and evolve their climate claims, probing the credibility and comparability of disclosure. Offers implications for disclosu…
Hsiao C.Y.
An empirical study examining how TCFD compliance relates to actual decarbonization practices among Taiwan's financial institutions. It tests whether building disclosure infrastructure translates into real climate action and lending/investme…
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…
Santi Gopal Maji, Rituraj Boruah
This study develops a TCFD-aligned measure classifying disclosed information as symbolic or substantive based on specificity, quantification, and firm-specific content, using hand-collected data from G7 firms over 2019–2023. Firm size and p…
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…
Ameet Kumar
This thesis examines when TCFD-aligned climate disclosure mandates improve environmental management. It combines a systematic literature review, 26 interviews with Australian firms and professionals, and panel analysis of 34 UK financial fi…
(著者不明)
This study empirically analyzes determinants of TCFD support from a corporate governance perspective, using a sample of 687 Japanese listed firms (2017-2023). Cox proportional hazards and logit models reveal that firms with strong climate g…
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…
電力業におけるTCFD枠組みへの準拠性に関する分析
(著者不明)
This paper analyzes the compliance of the electric power industry with the TCFD framework, evaluating the quality and challenges of climate-related financial disclosures. It provides insights into current practices and suggests improvements…
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…
J. Nel, Leana Esterhuyse
This study analyzes climate-related scenario analysis (CRSA) disclosures of 32 JSE-listed basic resource companies against TCFD and IFRS S2. While most large firms are aligned, smaller firms show inconsistent disclosure due to resource cons…
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…
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