{"created":"2023-06-20T16:41:43.197837+00:00","id":12247,"links":{},"metadata":{"_buckets":{"deposit":"cc142bd9-281b-4f85-b8bd-df83d19eb1e3"},"_deposit":{"created_by":3,"id":"12247","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"12247"},"status":"published"},"_oai":{"id":"oai:kindai.repo.nii.ac.jp:00012247","sets":["14:923:1081:1089","21:3039:3638:3668"]},"author_link":["23075","23076"],"item_2_biblio_info_21":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2014-07-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"23","bibliographicPageStart":"1","bibliographicVolumeNumber":"61","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":"[要旨] 社会環境影響評価に関する情報開示は, 企業の財務報告の透明性を増す可能性がある. 本研究は, 日本の「有価証券報告書」の「事業等のリスク」の記載項目で, 社会環境影響評価の実施がどの程度開示されているかを調査した. 分析によって, 非常に少数の報告書が環境影響評価に関する簡潔な記述を提供していることが明らかとなった. よって, この分野の情報開示は未だ発展段階にあり, 社会環境影響評価の結果の記述に関する透明性についてさらなる検討の余地がある. 特に, 事業リスクが社会環境影響評価の結果とどのように関係しているかを理解することが重要であり, 社会環境影響評価の記述の透明性ある枠組みを開発することが重要である. \n[Abstract] Disclosure of information related to social and environmental impact assessments can increase transparency in corporate financial reporting.　This research analyzes the extent to which the implementation of social and environmental impact assessments have been disclosed recently in the \"Business and Other Risks \"section of annual securities reports known as\"Yukashoken Hokokusho\"in Japan.　This analysis reveals that very few reports have provided brief information as regards environmental impact assessments. Therefore, disclosure in this area is still in the developmental phase and there is room for further deliberation about transparency related to the description of the results of social and environmental impact assessments. It is particularly important to understand how business risk relates to the results of social and environmental impact assessments and to develop a transparent framework for the description of social and environmental impact assessments.","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"},{"subitem_text_language":"en","subitem_text_value":"Irie, Noriko"}]},"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"},{"subitem_text_value":"一般社団法人JC総研"}]},"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":"23075","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"入江, 賀子"},{"creatorName":"イリエ, ノリコ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"23076","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":"AN10437975-20140731-0001.pdf","filesize":[{"value":"1.2 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"AN10437975-20140731-0001.pdf","url":"https://kindai.repo.nii.ac.jp/record/12247/files/AN10437975-20140731-0001.pdf"},"version_id":"6d208cfd-bd95-413e-83ee-8057c33ed0c0"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"社会影響評価","subitem_subject_scheme":"Other"},{"subitem_subject":"環境影響評価","subitem_subject_scheme":"Other"},{"subitem_subject":"持続可能性","subitem_subject_scheme":"Other"},{"subitem_subject":"年次報告","subitem_subject_scheme":"Other"},{"subitem_subject":"リスク情報","subitem_subject_scheme":"Other"},{"subitem_subject":"social impact assessment","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"environmental impact assessment","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"sustainability","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"annual report","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"risk information","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":"<論文>社会環境影響評価の実施に関する企業情報開示の枠組み","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"<論文>社会環境影響評価の実施に関する企業情報開示の枠組み"},{"subitem_title":"<Articles>Framework of Corporate Disclosure in Related to Social and Environmental Impact Assessment","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["1089","3668"],"pubdate":{"attribute_name":"公開日","attribute_value":"2014-11-10"},"publish_date":"2014-11-10","publish_status":"0","recid":"12247","relation_version_is_last":true,"title":["<論文>社会環境影響評価の実施に関する企業情報開示の枠組み"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-20T20:14:43.094282+00:00"}