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〈論文〉Current Trends and Challenges in Sustainability Reporting Practices in Japan - Literature Review
https://kindai.repo.nii.ac.jp/records/19312
https://kindai.repo.nii.ac.jp/records/19312c15bb2ff-5902-4130-8b40-2d22d4f425f2
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
AN10437975-20171231-0113.pdf (1.5 MB)
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| Item type | ☆紀要論文 / Departmental Bulletin Paper(1) | |||||||||
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| 公開日 | 2018-05-24 | |||||||||
| タイトル | ||||||||||
| タイトル | 〈論文〉Current Trends and Challenges in Sustainability Reporting Practices in Japan - Literature Review | |||||||||
| タイトル | ||||||||||
| タイトル | 〈Articles〉Current Trends and Challenges in Sustainability Reporting Practices in Japan - Literature Review | |||||||||
| 言語 | en | |||||||||
| 著者 |
川原, 尚子
× 川原, 尚子
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| 言語 | ||||||||||
| 言語 | eng | |||||||||
| キーワード | ||||||||||
| 主題 | sustainability reporting, corporate social responsibility（CSR）, voluntary disclosure, integrated reporting, environmental, social, and governance（ESG） | |||||||||
| 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(英) | ||||||||||
| 言語 | en | |||||||||
| 値 | Kawahara, Naoko | |||||||||
| 著者 所属 | ||||||||||
| 値 | 近畿大学経営学部; 教授 | |||||||||
| 著者所属(翻訳) | ||||||||||
| 値 | Kindai University | |||||||||
| 版 | ||||||||||
| 出版タイプ | NA | |||||||||
| 出版タイプResource | http://purl.org/coar/version/c_be7fb7dd8ff6fe43 | |||||||||
| 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 64, 号 2, p. 113-142, 発行日 2017-12-31 |
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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] The purpose of this study is to clarify current trends and challenges in sustainability reporting practices in Japan through a literature review. Sustainability reporting has developed since the1990s in Japan and, currently, sustainability reporting practices have been partly replaced by integrated reporting practices. However, there is a dearth of literature regarding the evolution of these reporting practices in Japan versus other parts of the world. The extant comparative literature covers some social issues, including issues of labour practices, but comparisons of the situation in Japan to Europe or the U.S., for example, are limited. It could be argued that there have been three main challenges in the way of improving the quality of such practices and these remain unaddressed with the transformation to integrated reporting. Therefore, to explore the possibilities for improvement of these practices regardless of disclosure media, this study evaluates four approaches: enhancing companies’voluntary efforts, recognition of economic incentives, facilitating discipline of capital markets, and institutionalisation of disclosure of sustainability information. In conclusion, it can be meaningful to introduce a mandatory reporting system for stakeholders,although a careful consideration is required as to whether the reported information is accurate, clear, and useful. | |||||||||
| フォーマット | ||||||||||
| 内容記述タイプ | Other | |||||||||
| 内容記述 | application/pdf | |||||||||
