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 1–7 of 7 papers
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…
(著者不明)
This paper analyzes the theoretical foundations and core content of IFRS S1 (General Requirements) and S2 (Climate-related Disclosures), examining the paradigm shift in global sustainability reporting. It evaluates opportunities and challen…
Jayanthi Kumarasiri, Leanne Morrison, Laura Maran
This study examines how Australian companies prepared for voluntary climate-related risk reporting under the TCFD framework, focusing on the role of management accountants. Interviews with 18 senior managers reveal that companies faced inte…
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