GX & Decarbonization Research

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This study investigates how Japanese TSE first-section listed companies choose between tables and graphs for presenting financial and non-financial data in external reports. It examines the diversity of display formats and explores differen…

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This study analyzes the factors driving corporate acquisition of third-party certifications (SEGES and ABINC) for green space creation and maintenance. It examines the impact of certification on corporate environmental management and social…

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This paper aims to understand the current status and challenges of SMEs' efforts on the SDGs. Based on survey results, it clarifies the actual situation of SMEs towards achieving the SDGs and suggests the need for support measures.

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This paper studies how third-party certification of corporate green spaces should be handled in corporate information disclosure. It analyzes the role of such certification in environmental and integrated reports, offering suggestions for i…

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This paper examines the usefulness of integrated reports from the perspectives of employees and individual shareholders. It analyzes how such reports contribute to their decision-making and suggests improvements for disclosure quality.

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This paper examines the current state and challenges of comparability in ESG evaluation. It highlights issues such as inconsistent ratings due to lack of unified standards and increased corporate disclosure burden, while suggesting directio…

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This paper discusses corporate social responsibility (CSR) activities and activities of owner companies, but no abstract is available, so specific contributions and findings are unknown.

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This study analyzes how corporate CSR activities influence stock price crash risk. Firms with stronger CSR performance may experience smaller declines during market downturns.

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This paper explores Japan's unique concept of circular economy, discussing its policy and industrial applications, focusing on resource efficiency and waste reduction, with implications for Japan's GX strategy.

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This paper analyzes how the adoption of Sustainable Development Goals (SDGs) influences corporate social responsibility (CSR) practices. It suggests that SDG implementation may enhance CSR activities and transparency, though direct climate …

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A three-volume series supervised by the Japanese Society of Wetland Research, explaining wetlands in relation to SDGs: basic knowledge, utilization, and conservation/restoration. Features a perspective of coexistence with local nature.

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This paper examines the relationship between negative externalities (e.g., environmental damage) from corporate activities and corporate risk. It likely provides empirical evidence on how such externalities affect financial and reputational…

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This is a commentary on the unified theme of the 29th Autumn Conference: 'Analysis of Financial and Non-financial Information - Focusing on Integrated Reports'. It discusses the importance and methods of analyzing integrated reports.

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This paper examines the evolving approaches to non-financial information, with a focus on intellectual capital. It discusses the shift from traditional financial reporting to integrated disclosure encompassing intangible assets and ESG fact…

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This paper analyzes the impact of employee engagement on ESG investment processes. It suggests that firms with higher employee engagement may achieve better ESG ratings, positively influencing investment decisions. However, empirical eviden…

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This study analyzes how corporate sustainability practices influence the formation of organizational capital, such as employee trust and innovation capability. It suggests that sustainable management strengthens intangible assets and contri…

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This study analyzes the relationship between ESG activities and corporate performance for Japanese listed real estate companies. It examines correlations between ESG scores and financial indicators, revealing how environmental, social, and …

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This paper empirically analyzes the cost of equity capital for stocks included in SRI funds among Japanese listed companies, assessing the financial impact of ESG investing and clarifying the relationship between cost of capital and sustain…

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This paper provides an overview of decarbonization initiatives and legislation across European countries. It compares policy frameworks and key regulations, highlighting regional differences.

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This paper conducts an exploratory analysis of KPIs in ESG activities, aiming to identify key indicators and their interrelationships. It provides empirical insights useful for indicator selection in practice.