{"created":"2023-06-20T16:50:18.837847+00:00","id":22828,"links":{},"metadata":{"_buckets":{"deposit":"07ccd2ad-07d1-4b91-ab4f-c5eb2dab9179"},"_deposit":{"created_by":3,"id":"22828","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"22828"},"status":"published"},"_oai":{"id":"oai:kindai.repo.nii.ac.jp:00022828","sets":["14:923:1081:4790"]},"author_link":["40165","40166"],"item_2_biblio_info_21":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2022-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"3","bibliographicPageEnd":"129","bibliographicPageStart":"113","bibliographicVolumeNumber":"68","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":"[要旨]最近，非営利組織（NPO）の情報開示の重要性が徐々に認識されつつあるが，非財務情報の開示の枠組みに関しては未だ決定的な議論がない。本研究はNPO の情報開示を巡る先行研究のレビューを通して，社会影響の開示を志向する非財務情報の開示の枠組みの導入の可能性を検討している。本研究は，NPO にとってアカウンタビリティと透明性は非常に重要であり，NPO のアカウンタビリティと統治を強化し，持続可能な経営をするために，統治，戦略，リスク管理，指標・目標とともに，活動がもたらす社会影響を，その年次報告において開示する枠組みを制度的に導入する余地があることを明らかにしている。\n[Abstract] Although the importance of information disclosure by non-profit organizations (NPOs) is being increasingly recognized in recent times, there is still no definitive position regarding the framework for disclosure of non-financial information. This paper examines the possibility of introducing a non-financial information disclosure framework through a review of previous literature on information disclosure by NPOs that aims to disclose social impacts. This paper reveals that accountability and transparency are very important for NPOs. Thus, to strengthen NPO accountability and governance and ensure sustainable management, there is room to introduce a framework for disclosing in the NPO's annual report, governance, strategy, risk management, indicators/goals, and the social impact of NPO activities.","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":[{}]},{"creatorNames":[{"creatorName":"入江, 賀子"},{"creatorName":"イリエ, ノリコ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2022-07-13"}],"displaytype":"detail","filename":"AN10437975-20220331-0113.pdf","filesize":[{"value":"1.7 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"AN10437975-20220331-0113.pdf","url":"https://kindai.repo.nii.ac.jp/record/22828/files/AN10437975-20220331-0113.pdf"},"version_id":"1bfcaf78-4301-4d14-a3ca-1d823871ac89"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"NPO","subitem_subject_scheme":"Other"},{"subitem_subject":"非財務情報","subitem_subject_scheme":"Other"},{"subitem_subject":"社会影響","subitem_subject_scheme":"Other"},{"subitem_subject":"持続可能性報告","subitem_subject_scheme":"Other"},{"subitem_subject":"持続可能な開発目標","subitem_subject_scheme":"Other"},{"subitem_subject":"non-profit organisation","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"non-financial information","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"social impact","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"sustainability reporting","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"sustainable development goals: SDGs","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〉NPO の非財務情報開示の枠組みの課題―社会影響の開示に向けて―","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"〈論文〉NPO の非財務情報開示の枠組みの課題―社会影響の開示に向けて―"},{"subitem_title":"〈Articles〉 Challenges in the Non-Financial Information Disclosure Framework for NPOs —Disclosure of Social Impacts—","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["4790"],"pubdate":{"attribute_name":"公開日","attribute_value":"2022-07-13"},"publish_date":"2022-07-13","publish_status":"0","recid":"22828","relation_version_is_last":true,"title":["〈論文〉NPO の非財務情報開示の枠組みの課題―社会影響の開示に向けて―"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-20T20:30:06.887905+00:00"}