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 28 papers
Di Marco R.
This paper critically examines the 'risk transparency premise' in marketized sustainable finance, questioning whether TCFD reporting leads to substantive change or remains symbolic. It analyzes the impact of disclosure on investor decisions…
Siti Radia, Tri Handayani Amaliah, Mahdalena Mahdalena
This study analyzes environmental risk disclosure under TCFD's metrics and targets pillar and its contribution to SDG 13 in 17 Indonesian coal companies (2022-2024). Disclosure levels rose from 37.71% to 48.44% but remain moderate, with lim…
Harvey Ruan
This paper discusses corporate disclosure in the low-carbon transition. It reviews disclosure frameworks and practices, offering implications for investors and regulators.
Zhilei Li
This paper proposes a carbon accounting disclosure framework for the coal industry based on the TCFD, structured around seven key areas: governance, strategy, risk management, metrics and targets, financial impacts, connectivity, and assura…
Hung C.C.
This study develops a hierarchical classification of TCFD risks tailored to Taiwan's electronics industry, offering a structured framework to optimize climate risk management practices. It categorizes physical and transition risks and provi…
Rupert Vermaas, A. Alhassan, Bomikazi Zeka
This qualitative study interviews report preparers in South Africa's financial services industry to explore drivers of climate-related financial disclosures. Thematic analysis identifies institutional investors, activist shareholders, the b…
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…
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