GX & Decarbonization Research

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This paper examines the relationship between corporate sustainability strategy and management control systems (MCS). It argues that achieving sustainability goals requires rethinking traditional performance measurement and incentive design,…

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This paper examines the relationship between sustainable finance and credit ratings, discussing how ESG factors influence ratings and evaluation methods for green bonds and other instruments.

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This book explains the concept and practice of ESG investment, positioning it as a new form of capitalism. It likely discusses the current state and challenges of ESG investment in Japan.

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An article discussing the evolution of ESG investment. Although the specific content is unknown, it likely covers trends and future prospects of ESG investing.

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Based on the title, this paper asks whether ESG/SDG frameworks raise occupational health standards. Although the abstract is unavailable, it likely explores the link between corporate sustainability and worker health and safety practices.

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This paper discusses whether the ESG investment trend is genuine. By questioning its authenticity, it provides insights for investors and companies.

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This paper analyzes how ESG wash damages corporate value and proposes appropriate disclosure frameworks. It elucidates mechanisms by which false or exaggerated ESG claims erode investor trust and increase cost of capital. Provides actionabl…

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This paper reviews the current state and challenges of ESG investment in China, introduces recent initiatives, analyzes driving factors and obstacles, and outlines future prospects.

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This paper empirically examines CSR information disclosure in Japanese and Chinese companies from a diversity perspective. It analyzes the impact of diversity on disclosure quality and scope, comparing the characteristics of both countries.

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This study examines how the volume of disclosed information and corporate impression management affect ESG evaluations. It suggests that while more disclosure may improve ratings, impression management can distort assessments.

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This empirical study examines a 'ROESG' model that integrates ESG factors into financial performance analysis for Japanese machinery manufacturers. It quantitatively evaluates the link between ESG and profitability, providing insights for G…

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This paper examines the role and significance of integrated reporting for Japanese SMEs. It discusses how integrated reports can enhance stakeholder communication and contribute to sustainable business practices, highlighting both benefits …

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This paper analyzes the disclosure of social capital in Japanese companies' integrated reports, examining reporting trends and links to corporate value.

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This paper analyzes the disclosure practices and utilization of integrated reports among SMEs in Japan. It identifies challenges in preparation and use, and reveals the current state of ESG disclosure for smaller firms.

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This paper examines how integrated reports function as tools to promote information sharing within organizations. It focuses on the internal use of integrated reports, analyzing their effectiveness and challenges.

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This paper analyzes the evaluation and challenges of integrated reports from the perspectives of employees and individual shareholders. It investigates how these groups perceive and use integrated reports in decision-making, proposing areas…

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This paper examines sustainability initiatives in European luxury brand companies. Although the abstract is unavailable, it likely includes case studies on environmental impact reduction and corporate social responsibility.

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This paper proposes a value creation story analysis framework for planning business model transformation programs and projects, aiming to systematize value creation processes in integrated reporting and ESG disclosure.

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This paper proposes a method to quantify the content related to corporate value in Japanese integrated reports and analyzes its relationship with stock returns. Using text analysis, it reveals how non-financial information is valued by the …

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This paper examines how institutional investors evaluate integrated reports. It analyzes the relationship between ESG disclosure and investment decisions, offering implications for Japanese corporate disclosure practices.