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 45 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…
S. G. Maji, Rituraj Boruah
This study examines the relationship between climate-related financial disclosure (CCFD) and firm performance (FP) in top-emitting countries (China, USA, India, Japan) using a sample of 200 firms from 2019-2023. Results show CCFD positively…
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…
Min Jiang, Yixin Sun, Chao Wang
This paper empirically examines whether climate risk disclosure promotes corporate green innovation, focusing on the role of internal resource reallocation. It elucidates the mechanism through which disclosure drives innovation via resource…
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…
Nur Syafiqah Hussin, Y. Yusri, Salehah Zafirah Zulkepli +1
This study conducts a bibliometric analysis of climate change reporting aligned with the TCFD framework. Findings show that key authors and institutions are from developed countries, with contributions from India and Malaysia. Keyword shift…
Brendan O'Dwyer
This paper analyzes how the TCFD constructs the framework for climate-related risk reporting and organizes dissonance in disclosure practices. It examines the formation process of international climate disclosure standards and reveals tensi…
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…
Huiru Wei, Jie Zhang, Kuiran Yuan
This study examines the impact of climate risk disclosure (CRD) on firm economic and environmental performance using China's A-share listed firms. Constructing a firm-level CRD index under the AMC framework, the authors find that CRD signif…
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 …
Stefan Simić
This study uses CDP data (2017–2022) to examine the adoption drivers of climate scenario analysis, with a focus on gender diversity at board, management, and employee levels. It further investigates the impact of scenario analysis on carbon…
(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.
(著者不明)
This paper argues that mandatory corporate carbon disclosures are essential for the transition to a net zero economy. They provide the information policymakers and asset managers need to manage carbon transition risk, and potentially offer …
(著者不明)
This paper empirically analyzes why institutional investors request climate-related disclosures and whether these requests lead to actual reductions in corporate carbon emissions. It identifies conditions under which investor engagement dri…
(著者不明)
This paper analyzes the determinants of TCFD adoption and its impact on firm performance. It finds that firm characteristics and regulatory environments drive adoption, and adopters experience lower cost of capital and improved market valua…
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 …
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