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 20661–20680 of 37251 papers
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.
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…
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…
「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.
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…
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…
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.
(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.
<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.
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.
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.
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.
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.
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.
リスク情報の開示・保証のあり方に関する規範的考察
(著者不明)
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.
<b>財務諸表外情報の開示と監査・保証への影響 </b>
(著者不明)
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 …
ESGアプローチによる企業の情報開示に向けた非財務報告の内容分析
(著者不明)
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…
非財務情報の報告に係る内部統制の課題
(著者不明)
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.
<b>財務報告におけるリスク情報の開示と保証の意義 </b>
(著者不明)
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.
日本における統合報告書の開示実態と開示企業の特性分析
(著者不明)
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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