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 1–20 of 22 papers
Ivone, Iskandar Itan, Sheila Septiany +2
Analyzing 121 non-financial Indonesian firms from 2019-2023, this study examines the impact of family and political CEOs on climate change disclosure (measured via TCFD framework), with CEO age as a moderator. Results show that both family …
(著者不明)
This paper empirically analyzes the factors driving firms' adoption of TCFD recommendations and the performance effects of such adoption, providing insights into the determinants and financial impacts of climate disclosure.
Gebhardt M.
This paper empirically examines how corporate governance affects climate-related disclosure, focusing on board composition and executive incentives as drivers of disclosure quality.
Ms. Roopankshi Pareek, Dr. Nidhi Sharma
This study examines climate risk disclosure and GHG emissions of four major Indian banks from FY2022-2025, assessing alignment with TCFD and CDP. Findings reveal significant heterogeneity: HDFC and ICICI exhibit more comprehensive TCFD-alig…
Xhindole C.
This study compares TCFD reports from Italian and Spanish companies, analyzing differences and similarities in disclosure practices. It examines how national regulatory environments and policies influence TCFD compliance, offering insights …
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…
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 …
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…
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…
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…
Akinlade, Olayinka Odunayo (PhD)*, Taiwo, Lateef Ajao, Ademoroti Matilda Olubunmi
This study examines climate risk disclosure among 100 firms in emerging markets (Nigeria, India, Brazil, South Africa) based on TCFD recommendations. The average disclosure score is 58.2%, with governance disclosures relatively advanced but…
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