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 461–480 of 825 papers
インタンジブルズの可視化に向けた統合報告の役立ち
(著者不明)
This paper examines how integrated reporting contributes to the visualization of corporate intangibles. Disclosure of intangibles is increasingly important for ESG evaluation and investor decision-making, suggesting that the integrated repo…
IIRC フレームワーク研究の現状と課題
(著者不明)
This paper reviews the current state of research on the IIRC (International Integrated Reporting Council) framework, highlighting key issues and gaps. It analyzes the disconnect between theory and practice in integrated reporting and sugges…
外部報告における財務・非財務データと表示形式の多様性―東証一部上場企業を対象とした表とグラフの選択―
(著者不明)
This study investigates how Japanese TSE first-section listed companies choose between tables and graphs for presenting financial and non-financial data in external reports. It examines the diversity of display formats and explores differen…
投資判断材料としての統合報告書の有用性評価
(著者不明)
This study evaluates the usefulness of integrated reports for investment decision-making. It analyzes the role of integrated reports in investor decisions and examines the relationship between report quality and investment performance. The …
従業員と個人株主の観点による統合報告書の有用性
(著者不明)
This paper examines the usefulness of integrated reports from the perspectives of employees and individual shareholders. It analyzes how such reports contribute to their decision-making and suggests improvements for disclosure quality.
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 sustainability disclosure practices in the ESG/SDGs era, focusing on evolving standards and corporate challenges. It particularly addresses the implications for Japanese firms under SSBJ and securities report disclosures…
解題(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 is a commentary on the unified theme of the 29th Autumn Conference: 'Analysis of Financial and Non-financial Information - Focusing on Integrated Reports'. It discusses the importance and methods of analyzing integrated reports.
Kokubu, Hiroyuki
This data note examines the computability of GHG disclosure from 89 Japanese Prime Market firms using a Computability Support Score (CSS) across three axes: machine readability, unit normalization, and API accessibility. Machine readability…
Dhar S.
This study examines whether mandatory sustainability reporting in India, the EU, and the USA leads to actual corporate environmental improvements. It finds a persistent disclosure-performance gap: increased transparency does not automatical…
Марина Кругла, Людмила Лежненко, Владислав Володимирович Круглий
This paper provides a comprehensive analysis of the CSRD and ESRS as transparency tools under the European Green Deal. It examines double materiality, the IROs framework, mandatory digital tagging with Inline XBRL, and the transition to rea…
Haodong Chang, Xuehui Zhang, Kun-Shan Wu
This paper analyzes how suppliers in China perceive the quality of carbon disclosure by firms. It examines the double-edged effect of corporate carbon assurance, showing both positive and negative impacts on perceived disclosure quality.
Fawwaz Alrwabdah, Awatif Hodaed Alsheikh
This study estimates the causal effect of mandatory climate disclosure on corporate climate governance quality using staggered adoption in the UK and France with US and Australia as controls. Using difference-in-differences methods, it find…
Xhindole C.
This paper analyzes third-party assurance practices on carbon emission disclosures of companies in Italy and Spain, examining the scope, methods, and standards applied, thereby contributing to the credibility of climate disclosures.
Zhanna M. Korzovatykh
This study examines enterprise economic security during the transition to sustainable development, identifying methodological and institutional gaps in non-financial reporting standardization and verification in Russia. It argues that lack …
А.А. Евстафьева
This paper identifies five global regulatory models for other assurance engagements, including ESG assurance, and analyzes Russia's mixed model. It establishes that assurance engagements hold equal status with audits and reviews, and propos…
Razan Albaqali, Hessa Al-Fadhel
This study analyzes climate change disclosure (CCD) determinants using 212 carbon-intensive firms in the GCC region. Findings show low disclosure levels and limited external assurance. Firm size, GRI adoption, sustainability committees, and…
Андрій Вікторович Швагер
This paper analyzes the role of ISSA 5000 in shaping sustainability reporting audit. It highlights key features like framework neutrality, limited vs reasonable assurance, and expanded audit evidence. ISSA 5000 enhances consistency, compara…
O. Bunget, A. Dumitrescu, Oana-Valentina Bezergheanu +2
This study examines the evolution of sustainability reporting in the Romanian energy sector from 2011-2024 using mixed methods including lexical frequency analysis, comparative evaluation, and SWOT. Results show a transition from voluntary,…
Jalal, Wahyu Aris Darmono
This paper compares three sustainability assurance standards: AA1000AS, ISAE 3000, and ISSA 5000. It highlights that the new ISSA 5000, effective December 2026, requires companies to prepare their reporting systems, internal controls, and E…
John W. Laub, Marcel Steller
This paper examines how auditors navigate double materiality under the EU's CSRD, based on 17 interviews in Germany and Austria. It introduces the Sustainability Expectation Gap (SEGAP) to explain legitimacy tensions, finding that regulator…
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