GX & Decarbonization Research

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This paper examines the role of rating agencies in sustainable finance, focusing on their impact on markets through ESG assessments and green bond certifications, and discusses challenges and opportunities for enhancing credibility.

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An article discussing the evolution of ESG investment. Although the specific content is unknown, it likely covers trends and future prospects of ESG investing.

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Based on the title, this paper asks whether ESG/SDG frameworks raise occupational health standards. Although the abstract is unavailable, it likely explores the link between corporate sustainability and worker health and safety practices.

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This paper discusses whether the ESG investment trend is genuine. By questioning its authenticity, it provides insights for investors and companies.

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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 paper applies statistical causal inference to analyze the causal effect of ESG evaluation on corporate value. It examines whether improvements in ESG scores truly enhance firm value, assessing the effectiveness of ESG investing.

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This paper reviews the current state and challenges of ESG investment in China, introduces recent initiatives, analyzes driving factors and obstacles, and outlines future prospects.

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This paper empirically examines CSR information disclosure in Japanese and Chinese companies from a diversity perspective. It analyzes the impact of diversity on disclosure quality and scope, comparing the characteristics of both countries.

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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.

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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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Proposes and validates ESG evaluation using large language models. Automatically computes ESG scores from corporate disclosures and news, comparing efficiency and accuracy with traditional methods. Contributes to automation and sophisticati…

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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 …

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This preliminary study surveys companies listed on the Tokyo Stock Exchange by industry and market segment to analyze the issuance status of integrated reports. It reveals the extent of adoption and industry differences, providing a foundat…

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This paper considers the disclosure method of CSR activities in integrated reports. While specific findings are unknown, it relates to Japanese disclosure practices.

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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…

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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.

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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.

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This paper analyzes the information disclosure practices in Eisai's integrated report and how the disclosed information is utilized. It offers insights for researchers and practitioners interested in corporate disclosure.

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This paper proposes a method to automatically extract ESG-related information from integrated reports using large language models (LLMs). It enables efficient analysis of corporate disclosure data for ESG scoring and evaluation. The approac…

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This paper analyzes the disclosure of social capital in Japanese companies' integrated reports, examining reporting trends and links to corporate value.