{"created":"2024-04-22T07:02:22.112996+00:00","id":2001076,"links":{},"metadata":{"_buckets":{"deposit":"0b90ca81-8d24-40e3-96d1-45f083218834"},"_deposit":{"created_by":42,"id":"2001076","owners":[42],"pid":{"revision_id":0,"type":"depid","value":"2001076"},"status":"published"},"_oai":{"id":"oai:kindai.repo.nii.ac.jp:02001076","sets":["14:923:1081:1713239157841"]},"author_link":[],"control_number":"2001076","item_30002_bibliographic_information29":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2024-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"4","bibliographicPageEnd":"108","bibliographicPageStart":"83","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":"Kindai University","affiliationNameLang":"en"},{"affiliationName":"近畿大学","affiliationNameLang":"ja"}]}],"creatorNames":[{"creatorName":"Kawahara, Naoko","creatorNameLang":"en"},{"creatorName":"川原, 尚子","creatorNameLang":"ja"}]},{"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","creatorNameLang":"ja"}]}]},"item_30002_description9":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"[Abstract] This study explores the disclosure quality of nature-related financial information within Japanese-listed companies in the fishery, agriculture, and forestry sectors. We survey 12 selected companies and identify a pervasive lack of detailed disclosure, emphasising a collective underdevelopment in corporate responsibility for environmental impact accountability. The study's unique contributions include a comprehensive analysis of disclosure practices, revealing significant deficiencies and patterns; our findings mainly focus on biodiversity and ecosystem conservation to ensure transparency and prevent  fraudulent reporting. These insights hold future significance for companies, regulators, and stakeholders navigating Japan's evolving landscape of  sustainable financial reporting.","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":"AN10437975-2024-0331-0083.pdf","format":"application/pdf","mimetype":"application/pdf","url":{"url":"https://kindai.repo.nii.ac.jp/record/2001076/files/AN10437975-2024-0331-0083.pdf"},"version_id":"0dd9dca7-3d82-449d-9f9c-eb798c144d33"}]},"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":"Task Force on Nature-related Financial Disclosures","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"sustainability","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"biodiversity","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"ecosystem","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Biodiversity, Ecosystems, and Ecosystem Services","subitem_subject_language":"en","subitem_subject_scheme":"Other"}]},"item_30002_title0":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"Nature-related Financial Disclosure in Japanese Agriculture and Aquaculture Listed Companies ― Status and Challenges ―","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":"Nature-related Financial Disclosure in Japanese Agriculture and Aquaculture Listed Companies ― Status and Challenges ―","item_type_id":"40004","owner":"42","path":["1713239157841"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2024-04-16"},"publish_date":"2024-04-16","publish_status":"0","recid":"2001076","relation_version_is_last":true,"title":["Nature-related Financial Disclosure in Japanese Agriculture and Aquaculture Listed Companies ― Status and Challenges ―"],"weko_creator_id":"42","weko_shared_id":-1},"updated":"2024-06-02T06:09:11.977767+00:00"}