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 21–40 of 45 papers
Mudan Wang, Tong Zhu, An Zeng
Using panel data of Chinese listed high-carbon companies from 2006-2022, this study demonstrates that climate risk disclosure improves carbon performance. The mechanisms identified are promoting green technological innovation and easing fin…
Lee J.
This paper identifies key indicators for corporate climate-related disclosure and analyzes their effectiveness, providing practical insights to improve disclosure quality.
Changchun Tan, Lingyu Mo, Jun Li +1
Using textual analysis of Chinese listed firms' annual reports, this study finds that higher-quality climate risk disclosure significantly lowers corporate debt financing costs. The effect operates through reduced information asymmetry, wit…
Mert Demir, Terrence F. Martell, Lauren Snyder
This paper examines the relationship between TCFD alignment and firm valuations among S&P 500 companies. It finds that even partial alignment with TCFD recommendations is associated with higher market valuations.
Youtao Xiang, Junmei Gong
This empirical study examines how climate disclosure affects corporate bond credit spreads. It provides evidence that higher quality climate disclosure is associated with lower borrowing costs, indicating that investors price climate risk i…
Lopamudra Nayak, Jiwan Jhunjhunwala
This paper assesses the quality of climate scenario disclosures under TCFD and BRSR in high-emission industries in India. It evaluates completeness and consistency, identifying gaps between regulatory expectations and corporate practice, an…
Joseph Tinarwo, Lourens J. Erasmus
This paper explores adapting the TCFD framework for South Africa's public sector through a systematic literature review. It finds that while TCFD provides a standardized approach for climate risk disclosure, effective implementation require…
Auzepy A.
This paper proposes a novel method using zero-shot learning to automatically evaluate the quality of TCFD reports. It offers an efficient alternative to manual assessment, analyzing consistency and comprehensiveness of disclosures, valuable…
Principale S.
This paper analyzes the determinants of TCFD reporting among Italian firms, examining how firm characteristics and governance structures influence the quality of climate-related financial disclosures. It identifies key drivers for adoption …
Liu X.
This paper examines how the integration of TCFD and TNFD frameworks can revolutionize corporate sustainable risk management, offering insights into the synergies between climate and nature-related disclosures.
Krasodomska J.
This paper examines the adoption of TCFD recommendations in Poland, highlighting progress and challenges in corporate climate reporting. It offers insights for global disclosure practices.
Alok Sherry
This systematic review examines the adoption of international climate protocols (Paris Agreement, UN PRB, TCFD, Green Bond Principles) by the Indian banking sector. Analyzing literature, regulatory documents, and sustainability reports from…
Garrant Leonardo, Susanto Salim
This study examines the impact of external auditor expertise on climate risk disclosure in financial statements of Indonesian palm oil companies. Using data from 2020-2024, the results show that auditor expertise has a positive and signific…
Fransiskus Nicolas, Chaerul D. Djakman
This paper analyzes the readiness of PT Telkom Indonesia's 2024 Sustainability Report in meeting IFRS S2 climate disclosure requirements. It finds mature alignment in governance and risk management, but significant gaps in strategy and metr…
Sebastian Rhein, Laura Engel, T. Dreier +1
This study investigates how corporations operationalize climate-related risk and opportunity disclosure through eight semi-structured interviews with sustainability professionals. Findings show that while TCFD serves as the primary framewor…
Jyoti Singh, Meena Bhatia, Kirti Sharma
This study analyzes climate disclosure practices in the Indian banking sector from 2019 to 2024 using a TCFD-based Climate Disclosure Index. Panel regression reveals that a higher proportion of women directors and independent directors sign…
Mona Mashhadi Rajabi, Yun Shen, Martina Linnenluecke +3
This study systematically reviews 108 academic articles on climate-related financial risk disclosures post-TCFD, identifying five research domains under evolving regulatory frameworks including IFRS S2 and ESRS. It finds that despite rapid …
C. Boța-Avram, Adriana Tiron Tudor, Liana Stanca
This study examines governance drivers of climate change disclosure in the European utilities sector using a TCFD-aligned score built via machine learning. Findings show board characteristics (gender diversity, size), CEO duality, and exter…
ذكيه إبراهيم محمد نايل
This paper empirically examines the impact of climate risk disclosure under the TCFD framework on the efficiency of investor decisions and financial valuation of companies, using a sample of firms listed on the Egyptian Stock Exchange. Find…
Matías Domínguez-Quiñones, Iñaki Aliende, Lorenzo Escot
This study uses text mining and NLP to assess TCFD voluntary compliance in 64 reports from six Spanish IBEX-35 energy firms (2020–2023). All companies improved year-on-year but none fully complied, with disparities in Scope 1, 2, and 3 disc…
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