GX Research Hub · English
GX & Decarbonization Research
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.
Peer-reviewedJournalJournal of economics, finance and management studies2026#Disclosure InfrastructureDOI
Stakeholder Pressures and the Adoption of Sustainability Report Assurance: An Analysis of Indonesia's Voluntary Practices
Djujono Widjaja, Ignatius Roni Setyawan, Indra Widjaja
This study investigates factors influencing sustainability report assurance in Indonesia, analyzing pressures from environmental, employee, consumer, and shareholder stakeholders. Analysis of 20 companies on the ESG Leader Index from 2021-2…
Peer-reviewed🇪🇺 EuropeJournalBusiness Strategy and the Environment2026#Disclosure InfrastructureDOI
Strategic Implications of Mandatory ESG Assurance and Its Impact on Competitive Advantage: Evidence From European Market Reactions
Zelalem Abay
This study examines market reactions to the EU's mandatory ESG assurance requirement under CSRD using event study. Results show negative market reaction, especially for firms that previously adopted voluntary assurance, losing on average €4…
Peer-reviewedJournalDiscover Sustainability2026#Disclosure InfrastructureDOI
The mediating role of trust in bridging the ESG assurance credibility chasm
N. Hoai
This study examines how the ESG Assurance Expectation Gap (ESG-AEG) affects stakeholder trust and report credibility. Based on a survey of 217 professional users in Vietnam, it finds that perceived performance deficiencies erode trust most …
Peer-reviewed🇪🇺 EuropeJournalJournal of Risk and Financial Management2026#Disclosure InfrastructureDOI
Do ESG Disclosures Capture Systemic Sustainability Risks? Integrating Life Cycle Sustainability Assessment into ESRS-Based Sustainability Accounting
Radosveta Krasteva-Hristova, Biser Krastev
This study examines to what extent ESRS-based sustainability disclosures incorporate a life cycle perspective and proposes a conceptual model integrating Life Cycle Sustainability Assessment (LCSA). Using qualitative comparative content ana…
Peer-reviewed🇯🇵→🌍 Japan-to-Global🇯🇵 JapanJournalJ-STAGE#Disclosure InfrastructureDOI
Stock market reaction to first-time issuance of integrated reports
統合報告書の初回発行に対する株式市場の反応
(著者不明)
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…
Peer-reviewed🇯🇵 JapanJournalJ-STAGE#Disclosure InfrastructureDOI
Omron's Challenge to Integrated Thinking and Value Creation
オムロンの統合思考と価値創造への挑戦
(著者不明)
This paper presents Omron's challenge to value creation through integrated thinking, framing ESG and sustainability efforts within integrated reporting to enhance corporate value.
Peer-reviewed🇯🇵 JapanJournalJ-STAGE#Disclosure InfrastructureDOI
The relationship between integrated reporting and management sophistication
統合報告と経営高度化の関連性
(著者不明)
This paper examines how integrated reporting contributes to management sophistication. It suggests that integrated reporting practices can improve corporate strategy and decision-making processes.
Peer-reviewed🇯🇵→🌍 Japan-to-Global🇯🇵 JapanJournalJ-STAGE#Disclosure InfrastructureDOI
Expansion of Forward-Looking Information and Challenges of Assurance Services
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…
Peer-reviewed🇯🇵 JapanJournalJ-STAGE#Disclosure InfrastructureDOI
A Study on the Value Creation Process in Integrated Reporting
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…
Peer-reviewed🇯🇵 JapanJournalJ-STAGE#Disclosure InfrastructureDOI
On the significance of engaging in environmental information disclosure
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.
Peer-reviewed🇯🇵 JapanJournalJ-STAGE#Disclosure InfrastructureDOI
Promoting Responses to Increasing Audit Demand
<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.
Peer-reviewed🇯🇵→🌍 Japan-to-Global🇯🇵 JapanJournalJ-STAGE#Disclosure InfrastructureDOI
Considerations on sustainability-related information disclosure practices in the ESG/SDGs era
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.
Peer-reviewed🇯🇵→🌍 Japan-to-Global🇯🇵 JapanJournalJ-STAGE#Disclosure InfrastructureDOI
Normative Considerations on the Disclosure and Assurance of Risk Information
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.
Peer-reviewed🇯🇵→🌍 Japan-to-Global🇯🇵 JapanJournalJ-STAGE#Disclosure InfrastructureDOI
Disclosure of Non-Financial Information and Its Impact on Audit and Assurance
<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 …
Peer-reviewed🇯🇵→🌍 Japan-to-Global🇯🇵 JapanJournalJ-STAGE#Disclosure InfrastructureDOI
Content Analysis of Non-Financial Reports for Corporate Information Disclosure through ESG Approach
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…
Peer-reviewed🇯🇵→🌍 Japan-to-Global🇯🇵 JapanJournalJ-STAGE#Disclosure InfrastructureDOI
Challenges of Internal Control over Non-Financial Information Reporting
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.
Peer-reviewed🇯🇵 JapanJournalJ-STAGE#Disclosure InfrastructureDOI
The Significance of Disclosure and Assurance of Risk Information in Financial Reporting
<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.
Peer-reviewed🇯🇵→🌍 Japan-to-Global🇯🇵 JapanJournalJ-STAGE#Disclosure InfrastructureDOI
Actual status of integrated report disclosure and characteristics of disclosing companies in Japan
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.
Peer-reviewed🇯🇵→🌍 Japan-to-Global🇯🇵 JapanJournalJ-STAGE#Disclosure InfrastructureDOI
Integrated Reports and Assurance
統合報告書とアシュアランス
(著者不明)
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.
Peer-reviewed🇯🇵→🌍 Japan-to-Global🇯🇵 JapanJournalJ-STAGE#Disclosure InfrastructureDOI
Actual conditions and theoretical examination of assurance services for integrated reports
統合報告書に対する保証業務の実態とその理論的検討
(著者不明)
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 …
