{"created":"2023-06-20T16:41:23.654292+00:00","id":11884,"links":{},"metadata":{"_buckets":{"deposit":"93595d18-d260-4318-ac0e-b0cb4043e57f"},"_deposit":{"created_by":3,"id":"11884","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"11884"},"status":"published"},"_oai":{"id":"oai:kindai.repo.nii.ac.jp:00011884","sets":["14:923:1081:1115","21:3039:3638:3646"]},"author_link":["22675"],"item_2_biblio_info_21":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2010-03-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"3","bibliographicPageEnd":"444","bibliographicPageStart":"415","bibliographicVolumeNumber":"56","bibliographic_titles":[{"bibliographic_title":"商経学叢"},{"bibliographic_title":"Shokei-gakuso: Journal of Business Studies","bibliographic_titleLang":"en"}]}]},"item_2_description_33":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"【概要】近年, 地球の気候変動を要因とする企業経営リスクに関する投資家等利害関係者の情報開示要求が高まりつつあり, リスクを含む気候変動に関連した情報が企業財務報告で適切に開示されるよう求められており, そのための新たなフレームワークも投資家等から提案されている。本稿では, まず, 気候変動に関する最近の国内外の規制状況を, 次に気候変動関連情報開示の意義を, そして提案された主な報告フレームワークを吟味している。投資家等の意思決定に有用な情報開示には, 温室効果ガス排出量に関する測定, 報告および検証(MRV)システムに関する情報を含む報告フレームワークの基準化が必要である。\n【Abstract】 Last few years, investors and other interest groups have become increasingly concerned about corporate management risks related to global climate change have being increasingly concerned by investors and other interest groups, and some of them are asking companies to properly disclose their climate change related information including management risks on corporate financial reports and have also proposed frameworks in which the information can be disclosed. In this paper, firstly the current main regulatory status in internal and national areas related to corporate management risks is reviewed, secondly, the meaning of the disclosure is discussed, and finally, proposed reporting frameworks by investors and other interest groups for disclosure of the information are examined. It is essential for the benefit of investor decision making to standardize a disclosure framework including core information of measurement, reporting, and verification system of greenhouse gas emissions.","subitem_description_type":"Abstract"}]},"item_2_description_41":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_2_publisher_14":{"attribute_name":"出版者 名前","attribute_value_mlt":[{"subitem_publisher":"近畿大学商経学会"}]},"item_2_source_id_22":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"04502825","subitem_source_identifier_type":"ISSN"}]},"item_2_text_7":{"attribute_name":"著者(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Kawahara, Naoko"}]},"item_2_text_8":{"attribute_name":"著者 所属","attribute_value_mlt":[{"subitem_text_value":"近畿大学経営学部; 教授"}]},"item_2_text_9":{"attribute_name":"著者所属(翻訳)","attribute_value_mlt":[{"subitem_text_value":"Kinki University"}]},"item_2_version_type_12":{"attribute_name":"版","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"川原, 尚子"},{"creatorName":"カワハラ, ナオコ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"22675","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2016-02-19"}],"displaytype":"detail","filename":"AN10437975-20100325-0415.pdf","filesize":[{"value":"2.5 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"AN10437975-20100325-0415.pdf","url":"https://kindai.repo.nii.ac.jp/record/11884/files/AN10437975-20100325-0415.pdf"},"version_id":"8a7f401e-6330-4646-abdc-f0d7073df8c9"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"財務報告","subitem_subject_scheme":"Other"},{"subitem_subject":"リスク開示","subitem_subject_scheme":"Other"},{"subitem_subject":"気候変動","subitem_subject_scheme":"Other"},{"subitem_subject":"温室効果ガス","subitem_subject_scheme":"Other"},{"subitem_subject":"測定","subitem_subject_scheme":"Other"},{"subitem_subject":"報告および検証","subitem_subject_scheme":"Other"},{"subitem_subject":"Financial report","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Risk disclosure","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Climate change","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Greenhouse gasses: GHGs","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Measurement, reporting, andverification: MRV","subitem_subject_language":"en","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"企業財務報告における気候変動関連情報の開示","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"企業財務報告における気候変動関連情報の開示"},{"subitem_title":"The Issues of Climate Change Related Disclosure on Corporate Financial Reports","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["1115","3646"],"pubdate":{"attribute_name":"公開日","attribute_value":"2013-07-29"},"publish_date":"2013-07-29","publish_status":"0","recid":"11884","relation_version_is_last":true,"title":["企業財務報告における気候変動関連情報の開示"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-20T20:19:25.967372+00:00"}