GX Research Hub · English
GX & Decarbonization Research
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.
PreprintSSRN#Carbon Accounting
Distributed ledger technology, carbon accounting, and ...
(著者不明)
This paper explores the application of distributed ledger technology (DLT) to carbon accounting, highlighting its potential to enhance transparency, reduce fraud, and streamline emissions tracking. It discusses the challenges and opportunit…
Peer-reviewed🇯🇵 JapanJournalJ-STAGE#PolicyDOI
Will the Textile Industry Become a Regulated Industry?
繊維産業は規制産業となるのか
(著者不明)
This paper discusses whether the textile industry will become a regulated industry. No abstract available; likely addresses environmental or sustainability regulations affecting the textile sector.
Peer-reviewed🇯🇵→🌍 Japan-to-Global🇯🇵 JapanJournalJ-STAGE#Disclosure InfrastructureDOI
Stock market reaction to first-time issuance of integrated reports
統合報告書の初回発行に対する株式市場の反応
(著者不明)
This study analyzes stock market reactions to the first-time issuance of integrated reports. Using event study methodology, it finds that initial publication leads to positive abnormal returns, suggesting investors value enhanced non-financ…
Peer-reviewed🇯🇵→🌍 Japan-to-Global🇯🇵 JapanJournalJ-STAGE#ESGDOI
The State of Financial Reporting from the Perspective of Integrated Thinking (29th Annual Fall Conference Unified Theme: Analysis of Financial and Non-Financial Information - Focusing on Integrated Reporting)
統合思考にみる財務報告のあり方(第29回秋季大会統一論題「財務情報と非財務情報の分析-統合報告を見つめて-」)
(著者不明)
This paper examines how integrated thinking influences financial reporting. It explores the potential of integrating non-financial and financial information to improve reporting quality, discussing the role of reporting in value creation.
Peer-reviewed🇯🇵 JapanJournalJ-STAGE#Disclosure InfrastructureDOI
Omron's Challenge to Integrated Thinking and Value Creation
オムロンの統合思考と価値創造への挑戦
(著者不明)
This paper presents Omron's challenge to value creation through integrated thinking, framing ESG and sustainability efforts within integrated reporting to enhance corporate value.
Peer-reviewed🇯🇵 JapanJournalJ-STAGE#Disclosure InfrastructureDOI
The relationship between integrated reporting and management sophistication
統合報告と経営高度化の関連性
(著者不明)
This paper examines how integrated reporting contributes to management sophistication. It suggests that integrated reporting practices can improve corporate strategy and decision-making processes.
Peer-reviewed🇯🇵 JapanJournalJ-STAGE#ESGDOI
A tentative analytical framework on the effectiveness of international CSR standards as soft law
ソフトローとしてのCSR国際規格の有効性に関する分析フレームワーク試論
(著者不明)
This paper proposes a tentative analytical framework for evaluating the effectiveness of international CSR standards as soft law. It provides perspectives on assessing their impact on corporate behavior and actual implementation.
Peer-reviewed🇯🇵→🌍 Japan-to-Global🇯🇵 JapanJournalJ-STAGE#Disclosure InfrastructureDOI
Expansion of Forward-Looking Information and Challenges of Assurance Services
将来予測情報の拡大化と保証業務の課題
(著者不明)
This paper examines the challenges faced by assurance services as forward-looking information expands in climate-related financial disclosures. It analyzes practical difficulties in ensuring reliability of projections and extending assuranc…
Peer-reviewed🇯🇵 JapanJournalJ-STAGE#ESGDOI
Social Strategies of Non-Life Insurance Companies from the Perspective of Responsible Investment
責任投資の視点からみた損害保険会社の社会戦略
(著者不明)
This paper examines social strategies of non-life insurance companies from a responsible investment perspective. It analyzes how ESG considerations in investment decisions affect insurers' social roles and business strategies, presumably fo…
Peer-reviewed🇯🇵 JapanJournalJ-STAGE#ESGDOI
Responsible Investment Will Change the Corporate World in the Near Future
「責任ある投資」が変える近未来の企業社会
(著者不明)
No abstract available; summary not possible.
Peer-reviewed🇯🇵→🌍 Japan-to-Global🇯🇵 JapanJournalJ-STAGE#AI × ESGDOI
UFO: Proposal of an Information Extraction Task for Tables in Securities Reports
UFO: 有価証券報告書の表を対象とした情報抽出タスクの提案
(著者不明)
This paper proposes a new task called UFO (Unstructured Financial Object) for extracting structured information from tables in Japanese securities reports. The authors develop a method combining layout recognition and semantic understanding…
Peer-reviewed🇯🇵 JapanJournalJ-STAGE#Disclosure InfrastructureDOI
A Study on the Value Creation Process in Integrated Reporting
統合報告における価値創造プロセスに関する一考察
(著者不明)
This paper examines the value creation process in integrated reporting, analyzing how companies integrate financial and non-financial information to communicate their value creation story. It discusses challenges in integrated reporting fra…
Peer-reviewed🇯🇵 JapanJournalJ-STAGE#Disclosure InfrastructureDOI
On the significance of engaging in environmental information disclosure
環境情報開示に取り組む意義について
(著者不明)
This paper discusses the significance of environmental information disclosure, examining the benefits for companies and its social importance.
Peer-reviewed🇯🇵 JapanJournalJ-STAGE#ESGDOI
Enforcement and Effectiveness of International CSR Standards as Soft Law (05)
(05)ソフトローとしてのCSR国際規格のエンフォースメントとその有効性
(著者不明)
This paper examines the enforcement mechanisms of international CSR standards (e.g., ISO 26000, UN Global Compact) as soft law and evaluates their effectiveness. It discusses the institutional efficacy and impact on corporate behavior.
Peer-reviewed🇯🇵 JapanJournalJ-STAGE#Disclosure InfrastructureDOI
Promoting Responses to Increasing Audit Demand
<b>拡大する監査需要の増大への対応の促進 </b>
(著者不明)
This paper discusses measures to promote responses to growing audit demand, likely driven by expanding sustainability disclosure requirements and the resulting need for assurance capacity.
Peer-reviewed🇯🇵→🌍 Japan-to-Global🇯🇵 JapanJournalJ-STAGE#Disclosure InfrastructureDOI
Considerations on sustainability-related information disclosure practices in the ESG/SDGs era
ESG・SDGs時代のサステナビリティ関連情報開示実務に関する考察
(著者不明)
This paper examines practical aspects of sustainability-related information disclosure in the ESG/SDGs era. It summarizes key challenges and practical points, analyzing the current state of disclosure practices in Japan.
Peer-reviewed🇯🇵 JapanJournalJ-STAGE#ESGDOI
Trends in CSR Reports in Japan and China
日本と中国におけるCSR報告書の動向
(著者不明)
This paper investigates trends in CSR reports in Japan and China. While specific methods and results are unclear, it examines developments in sustainability disclosure through a comparative perspective between the two countries.
Peer-reviewed🇯🇵→🌍 Japan-to-Global🇯🇵 JapanJournalJ-STAGE#ESGDOI
Issues in Sustainability Information Disclosure: Challenges and Responses
サステナビリティ情報開示における論点—課題と対応—
(著者不明)
Discusses challenges and responses in sustainability information disclosure. Although specific content is unclear, it suggests improvements in disclosure quality and impacts on corporate practice.
Peer-reviewed🇯🇵 JapanJournalJ-STAGE#ESGDOI
Accounting Education in the Age of Sustainability
サステナビリティの時代における会計教育
(著者不明)
This paper discusses how accounting education should evolve in the age of sustainability, proposing curriculum changes and teaching methods to equip future accountants and managers with relevant skills.
Peer-reviewed🇯🇵 JapanJournalJ-STAGE#OtherDOI
Reliability assurance of disclosed information from the perspective of the current state of financing for small and medium-sized enterprises
中小企業の資金調達の現状から見る開示情報の信頼性保証
(著者不明)
This paper examines the reliability assurance of disclosed information based on the current state of financing for small and medium-sized enterprises.