{"created":"2023-06-20T16:49:39.254203+00:00","id":21903,"links":{},"metadata":{"_buckets":{"deposit":"8f2f30ba-6071-4682-a90b-303f4bb600ca"},"_deposit":{"created_by":3,"id":"21903","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"21903"},"status":"published"},"_oai":{"id":"oai:kindai.repo.nii.ac.jp:00021903","sets":["14:923:1081:4686"]},"author_link":["37779","37780"],"item_2_biblio_info_21":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2020-12-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"45","bibliographicPageStart":"21","bibliographicVolumeNumber":"67","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":"[概要]最近，企業報告において，持続可能な開発目標（以下，「SDGs」）に関する情報開示が増えつつあり，どのような開示内容が望ましいかについて会計学分野を含めて議論が高まりつつある。本稿は，日本の，RE100イニシアチブに参加する37社と電力会社10社の合計47社の企業報告で開示された SDGs の情報と，３ つの国際的文献の調査結果とを統計分析およびコンテンツ分析で検討し，日本企業の情報開示の特徴を明らかにしている。結果として，3つの国際的文献が対象とした国際的企業に比べ，日本企業の方がより多くの目標に言及し，また，優先開示する目標が異なっていた。日本企業の間では，電力会社の方が RE100企業よりも SDG７，SDG９，SDG11，SDG15，SDG16に関する情報開示割合が高く，また RE100企業の方が電力会社よりも SDGs に関する重要性の記述割合が高かったので，情報開示内容にある種の業界特性があることが明らかとなった。\n[Abstract] Recently, information disclosure on the Sustainable Development Goals (SDGs) in corporate reports has been increasing, and discussions as to what kind of disclosure content is desirable are also increasing, including in the accounting field. Through statistical and content analyses, this study analyses the disclosure of SDGs in the corporate reports of 47 companies in Japan, including 37 committed to the RE100 initiative and ten power companies. The results are compared with the average of the survey results of three international studies on SDG information disclosure, and the characteristics of information disclosure by Japanese companies are clarified. As a result, since Japanese companies mentioned more goals than the international companies covered by the aforementioned research, and the prioritised disclosure goals were different, it became clear that there was specificity for Japanese companies’ disclosure. Among Japanese companies, since power companies have a higher rate of information disclosure regarding SDG７, SDG９, SDG11, SDG15, and SDG16 than RE100 companies, and RE100 companies have a higher rate of description of materiality with regard to SDGs than power companies, it became clear that the information disclosure content had certain types of industry characteristics.","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":"愛媛大学社会共創学部; 准教授"}]},"item_2_text_9":{"attribute_name":"著者所属(翻訳)","attribute_value_mlt":[{"subitem_text_value":"Kindai University"}]},"item_2_version_type_12":{"attribute_name":"版","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_be7fb7dd8ff6fe43","subitem_version_type":"NA"}]},"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":"37779","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"入江, 賀子"},{"creatorName":"イリエ, ノリコ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"37780","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":"2021-07-08"}],"displaytype":"detail","filename":"AN10437975-20201231-0021.pdf","filesize":[{"value":"1.0 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"AN10437975-20201231-0021.pdf","url":"https://kindai.repo.nii.ac.jp/record/21903/files/AN10437975-20201231-0021.pdf"},"version_id":"61246e41-2181-43ba-8165-7f9a0314688d"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"持続可能な開発目標","subitem_subject_scheme":"Other"},{"subitem_subject":"持続可能性報告","subitem_subject_scheme":"Other"},{"subitem_subject":"社会影響","subitem_subject_scheme":"Other"},{"subitem_subject":"企業の社会的責任","subitem_subject_scheme":"Other"},{"subitem_subject":"再生可能エネルギー","subitem_subject_scheme":"Other"},{"subitem_subject":"sustainable development goals：SDGs","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"sustainability reporting","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"social impact","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"corporate social responsibility：CSR","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"renewable energy","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〉日本の RE100企業と電力会社の社会影響情報開示―SDGs に焦点をあてて―","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"〈論文〉日本の RE100企業と電力会社の社会影響情報開示―SDGs に焦点をあてて―"},{"subitem_title":"〈Articles〉Social Impact Disclosure of Japanese RE100 and Power Companies: Focusing on the Sustainable Development Goals (SDGs)","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["4686"],"pubdate":{"attribute_name":"公開日","attribute_value":"2021-07-08"},"publish_date":"2021-07-08","publish_status":"0","recid":"21903","relation_version_is_last":true,"title":["〈論文〉日本の RE100企業と電力会社の社会影響情報開示―SDGs に焦点をあてて―"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-20T20:11:34.434351+00:00"}