{"created":"2024-01-25T06:24:46.154603+00:00","id":2000665,"links":{},"metadata":{"_buckets":{"deposit":"c903853e-abe7-4a40-934b-67616fae110a"},"_deposit":{"created_by":42,"id":"2000665","owners":[42],"pid":{"revision_id":0,"type":"depid","value":"2000665"},"status":"published"},"_oai":{"id":"oai:kindai.repo.nii.ac.jp:02000665","sets":["14:923:1081:1706074353922"]},"author_link":[],"control_number":"2000665","item_30002_bibliographic_information29":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2023-12-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"3","bibliographicPageEnd":"14","bibliographicPageStart":"1","bibliographicVolumeNumber":"70","bibliographic_titles":[{"bibliographic_title":"商経学叢","bibliographic_titleLang":"ja"},{"bibliographic_title":"Shokei-gakuso: Journal of Business Studies","bibliographic_titleLang":"en"}]}]},"item_30002_creator2":{"attribute_name":"作成者","attribute_type":"creator","attribute_value_mlt":[{"creatorAffiliations":[{"affiliationNames":[{"affiliationName":"近畿大学","affiliationNameLang":"ja"},{"affiliationName":"Kindai University","affiliationNameLang":"en"}]}],"creatorNames":[{"creatorName":"Kawahara, Naoko","creatorNameLang":"en"},{"creatorName":"川原, 尚子"}]},{"creatorAffiliations":[{"affiliationNames":[{"affiliationName":"The National Center for Corporate Reporting","affiliationNameLang":"en"}]}],"creatorNames":[{"creatorName":"Fitriasari, Dewi","creatorNameLang":"en"}]},{"creatorAffiliations":[{"affiliationNames":[{"affiliationName":"愛媛大学","affiliationNameLang":"ja"}]}],"creatorNames":[{"creatorName":"Irie, Noriko","creatorNameLang":"en"},{"creatorName":"入江, 賀子"}]}]},"item_30002_description9":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"Even though the institutional disclosure of sustainability performance has progressed internationally, there is still a lack of clarity on the evolving concepts of sustainability, corporate social responsibility (CSR), and how both influence our understanding of accountability. Through the path dependence theory of historical sociology, this study examines how those concepts evolve. The study aims to be heuristic, providing a base for learning potential problems in accountability related to environmental, social, and governance disclosures. This study concludes that (1) the concepts of CSR and sustainability evolve and eventually merge in functionality, and (2) on ongoing review of the need for accountability is necessary to ensure the relevance of sustainability information to stakeholders.","subitem_description_language":"en","subitem_description_type":"Abstract"}]},"item_30002_file35":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","filename":"AN10437975-20231231-0001.pdf","format":"application/pdf","mimetype":"application/pdf","url":{"url":"https://kindai.repo.nii.ac.jp/record/2000665/files/AN10437975-20231231-0001.pdf"},"version_id":"ffa0122a-fff5-4202-b666-9338c1cb50f0"}]},"item_30002_language12":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"eng"}]},"item_30002_publisher10":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"近畿大学商経学会","subitem_publisher_language":"ja"}]},"item_30002_resource_type13":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_30002_source_identifier22":{"attribute_name":"収録物識別子","attribute_value_mlt":[{"subitem_source_identifier":"04502825","subitem_source_identifier_type":"PISSN"}]},"item_30002_subject8":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"強制開示","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"mandatory disclosure","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"透明性","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"transparency","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"企業倫理","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"business ethics","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"説明責任","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"accountability","subitem_subject_language":"en","subitem_subject_scheme":"Other"}]},"item_30002_title0":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"A Historical Review of Corporate Social Responsibility, Sustainability, and Accountability Concepts Using Path Dependence Approach","subitem_title_language":"en"}]},"item_30002_version_type15":{"attribute_name":"出版タイプ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_ab4af688f83e57aa","subitem_version_type":"AM"}]},"item_title":"A Historical Review of Corporate Social Responsibility, Sustainability, and Accountability Concepts Using Path Dependence Approach","item_type_id":"40004","owner":"42","path":["1706074353922"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2024-01-25"},"publish_date":"2024-01-25","publish_status":"0","recid":"2000665","relation_version_is_last":true,"title":["A Historical Review of Corporate Social Responsibility, Sustainability, and Accountability Concepts Using Path Dependence Approach"],"weko_creator_id":"42","weko_shared_id":-1},"updated":"2024-01-31T07:58:39.290700+00:00"}