GX & Decarbonization Research

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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…

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This paper presents Omron's challenge to value creation through integrated thinking, framing ESG and sustainability efforts within integrated reporting to enhance corporate value.

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This paper examines how integrated reporting contributes to management sophistication. It suggests that integrated reporting practices can improve corporate strategy and decision-making processes.

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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…

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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…

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This paper discusses the significance of environmental information disclosure, examining the benefits for companies and its social importance.

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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.

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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.

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This paper provides normative insights into the disclosure and assurance of risk information, discussing standards and practices to enhance disclosure quality and reliability, with focus on financial and non-financial reporting.

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This paper examines the impact of expanding non-financial information disclosure on audit and assurance practices. It focuses on ensuring the reliability of climate-related and sustainability disclosures, considering alignment with Japan's …

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This paper conducts a content analysis of non-financial reports aimed at corporate information disclosure through an ESG approach. It evaluates the quality and quantity of ESG-related information disclosed by companies, revealing the curren…

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This paper discusses the challenges of internal control over non-financial information reporting, including data quality, reliability of disclosure processes, and building internal control frameworks, drawing on Japanese regulatory context.

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This paper discusses the importance of disclosing and assuring risk information in financial reporting. It examines the impact on investor decision-making and the role of assurance in enhancing credibility.

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This paper analyzes the disclosure status of integrated reports and the characteristics of disclosing companies in Japan. Integrated reports include ESG information and reveal part of Japan's disclosure infrastructure.

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Examines the role of assurance in enhancing the credibility of integrated reports. Discusses assurance frameworks and practical challenges, aiming to improve information quality for investors and stakeholders.

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This paper examines the actual conditions and theoretical aspects of assurance services for integrated reports. It analyzes the role and challenges of assurance in enhancing the reliability of integrated reports, considering both practical …

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This paper explains the significance and characteristics of the assurance practice guidelines for Extended External Reporting (EER) issued by the International Auditing and Assurance Standards Board (IAASB). EER includes ESG and climate-rel…

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This paper examines the role and challenges of certified public accountants in auditing corporate environmental and CSR information. It discusses audit quality, assurance levels, and framework standards, offering implications for Japanese p…

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This paper examines challenges in assuring CSR reports in Japan, analyzing quality, standards, and practical issues to enhance disclosure credibility.

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This paper explores frameworks for assuring reliability in integrated reporting. It examines methods to ensure accuracy and transparency of disclosed information, offering practical implications.