{"created":"2023-06-20T16:50:56.426012+00:00","id":23559,"links":{},"metadata":{"_buckets":{"deposit":"3fce393c-de55-4871-b800-bf38dcb090da"},"_deposit":{"created_by":3,"id":"23559","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"23559"},"status":"published"},"_oai":{"id":"oai:kindai.repo.nii.ac.jp:00023559","sets":["14:923:1081:4834"]},"author_link":["43756","43755"],"item_2_biblio_info_21":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2022-12-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"36","bibliographicPageStart":"21","bibliographicVolumeNumber":"69","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]脱炭素社会への移行が加速する中で，金融市場では企業の気候関連情報開示に関心が高まりつつある。本研究では，文献レビューにより，気候関連財務情報開示タスクフォース（TCFD）が推奨する開示指標の特徴や開示の現状を検討している。また，新規の分析として，国別・セクター別のTCFD開示の現状と課題を探っている。さらに，日本や農林業・食品セクターにおける情報開示の特徴や課題についても分析している。これは国別・セクター別の気候関連情報開示についてより詳細な議論を行うための基礎となり得るものである。\n[Abstract] As the transition toward a decarbonized society accelerates, financial markets have become increasingly interested in the disclosure of climate-related information by businesses. Through a literature review, this study examines the characteristics of the disclosure indicators and the current state of disclosure as recommended by the Task Force on Climate-related Financial Disclosures (TCFD). As a novel piece of analysis, this study also explores the current status and issues of TCFD disclosure by country and sector. Furthermore, it analyses the characteristics and challenges of disclosure in Japan and the agriculture, forestry, and food sector. This can be a basis for more detailed discussions on national and sectoral climate-related disclosures.","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":"2022-12-16"}],"displaytype":"detail","filename":"AN10437975-20221231-0021.pdf","filesize":[{"value":"863.1 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"AN10437975-20221231-0021.pdf","url":"https://kindai.repo.nii.ac.jp/record/23559/files/AN10437975-20221231-0021.pdf"},"version_id":"6f60cd94-d21e-4e99-bb4c-4f853e249945"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"気候変動","subitem_subject_scheme":"Other"},{"subitem_subject":"情報開示","subitem_subject_scheme":"Other"},{"subitem_subject":"農林業・食品セクター","subitem_subject_scheme":"Other"},{"subitem_subject":"農業","subitem_subject_scheme":"Other"},{"subitem_subject":"気候関連財務情報開示タスクフォース","subitem_subject_scheme":"Other"},{"subitem_subject":"climate change","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"disclosure","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"agriculture, forestry, and food sector","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"agriculture","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Task Force on Climate-related Financial Disclosures:TCFD","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〉日本の気候関連情報開示―農業セクターの文脈における特徴と課題―","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"〈論文〉日本の気候関連情報開示―農業セクターの文脈における特徴と課題―"},{"subitem_title":"〈Articles〉 Climate-related Disclosure in Japan ―Characteristics and Challenges in the Context of Agricultural Sector―","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["4834"],"pubdate":{"attribute_name":"公開日","attribute_value":"2022-12-16"},"publish_date":"2022-12-16","publish_status":"0","recid":"23559","relation_version_is_last":true,"title":["〈論文〉日本の気候関連情報開示―農業セクターの文脈における特徴と課題―"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-20T19:38:28.906667+00:00"}