This page provides an English interface to the gxceed GX paper corpus. The corpus aggregates papers from 13 open 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 21–33 of 33 papers
企業の非財務情報開示とESG経営に関する研究展望
(著者不明)
This paper provides a research perspective on non-financial information disclosure and ESG management, reviewing existing literature and outlining future directions. It offers implications for Japanese corporate disclosure practices.
ESG経営の財務効果とタイムラグ構造の実証分析研究
(著者不明)
This study empirically analyzes the financial effects of ESG management, focusing on the time lag between ESG investments and financial performance. The findings suggest that ESG activities do not yield immediate financial returns but have …
日本における有害化学物質管理と企業価値に関する実証分析
(著者不明)
This study empirically analyzes the impact of hazardous chemical substance management on corporate value in Japanese firms. It examines how proper management and disclosure of hazardous chemicals relate to investor valuation and financial p…
上場会社のESG情報開示の現状と課題
(著者不明)
This paper reviews the current state of ESG information disclosure by listed companies, organizing issues regarding quality, quantity, and challenges. It examines Japanese companies' responses and future directions amid growing demands for …
ESG対応の企業法規律との連関の論理と射程に関する若干の考察
(著者不明)
This paper theoretically examines the logic and scope of the relationship between ESG responses and corporate legal regulations. It analyzes the connection between corporate social responsibility and legal obligations, discussing the impact…
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.
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.
非財務情報の保証問題
(著者不明)
Research on assurance of non-financial (ESG/sustainability) information. Discusses reliability and standards for assurance.
(著者不明)
This paper presents a pipeline audit of ESG narrative disclosure accessibility among 200 Japanese listed companies. It finds that 195 firms provide some form of ESG disclosure, but identifies issues in quality and consistency. The findings …
SRIファンドの温室効果ガス排出削減効果とその要因に関する研究
(著者不明)
This empirical study examines the greenhouse gas emission reduction effects of SRI (Socially Responsible Investing) funds and the factors driving these outcomes. Using Japanese market data, it analyzes the relationship between SRI fund perf…
環境株価指数組成に向けた金融商品環境パフォーマンス測定手法の開発
(著者不明)
This paper develops a method to measure the environmental performance of financial products for constructing an environmental stock price index. It proposes specific indicators and evaluation methods, and validates its effectiveness through…
サステナビリティと会計
(著者不明)
Explores the relationship between sustainability and accounting, likely discussing accounting foundations for sustainability reporting and ESG disclosure.
Maretno Agus Harjoto, Hu Dan Semba
This study examines the relationship between ESG and the adoption of key audit matters (KAMs) in Japan. It finds that firms with higher ESG scores are more likely to adopt KAMs early and disclose more KAM items. Post-KAM, these firms face h…
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