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<Articles> Analysis on the Compliance with GRI Guidelines and the Information Disclosed by Japanese Companies
https://kindai.repo.nii.ac.jp/records/12271
https://kindai.repo.nii.ac.jp/records/12271daf990ba-4823-464e-ad8a-bfd482dce416
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
AN10437975-20150325-0019.pdf (1.3 MB)
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| Item type | ☆紀要論文 / Departmental Bulletin Paper(1) | |||||||||||||
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| 公開日 | 2015-07-24 | |||||||||||||
| タイトル | ||||||||||||||
| タイトル | <Articles> Analysis on the Compliance with GRI Guidelines and the Information Disclosed by Japanese Companies | |||||||||||||
| 著者 |
Kawahara, Naoko
× Kawahara, Naoko
× Irie, Noriko
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| 言語 | ||||||||||||||
| 言語 | eng | |||||||||||||
| キーワード | ||||||||||||||
| 主題 | corporate social disclosure（CSD）, sustainability reporting, GRI guidelines, performance indicators, compliance | |||||||||||||
| 資源タイプ | ||||||||||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||||||||||
| 資源タイプ | departmental bulletin paper | |||||||||||||
| 著者 所属 | ||||||||||||||
| 近畿大学経営学部; 教授 | ||||||||||||||
| 著者 所属 | ||||||||||||||
| 一般社団法人JC総研基礎研究部; 客員研究員 | ||||||||||||||
| 著者所属(翻訳) | ||||||||||||||
| Kinki University | ||||||||||||||
| 版 | ||||||||||||||
| 出版タイプ | VoR | |||||||||||||
| 出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||||||||||
| 出版者 名前 | ||||||||||||||
| 出版者 | 近畿大学商経学会 | |||||||||||||
| 書誌情報 |
商経学叢 en : Shokei-gakuso: Journal of Business Studies 巻 61, 号 3, p. 19-35, 発行日 2015-03-01 |
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| ISSN | ||||||||||||||
| 収録物識別子タイプ | ISSN | |||||||||||||
| 収録物識別子 | 04502825 | |||||||||||||
| 抄録 | ||||||||||||||
| 内容記述タイプ | Abstract | |||||||||||||
| 内容記述 | [Abstract] Japanese companies do not comply with the Global Reporting Initiatives （GRI）'s Sustainability Guidelines as much as other developed countries, and their compliance levels are lower among developed countries. This study overviewed the characteristics of Japanese GRI compliance and analysed 15 Japanese listed companies on the information of their corporate sustainability reports in which they comply with the GRI version 3.1 Guidelines. The possible correlation between GRI compliance levels and the disclosure rates of the GRI core indicators was suggested. In addition, it was suggested that the issues including human rights, gender, and labor category discrimination, corruption in companies, and fines paid by companies, were not much disclosed. The lower disclosure of these issues suggests the weakness of Japanese corporate social disclosure. | |||||||||||||
| フォーマット | ||||||||||||||
| 内容記述タイプ | Other | |||||||||||||
| 内容記述 | application/pdf | |||||||||||||
