A comparative empirical study of integrated reporting in Japan and the UK
| Project/Area Number |
15K03771
|
|---|
| Research Category |
Grant-in-Aid for Scientific Research (C)
|
| Allocation Type | Multi-year Fund |
|---|
| Section | 一般 |
|---|
| Research Field |
Accounting
|
|---|
| Research Institution | Kobe University |
|---|
Principal Investigator |
|
|---|
| Co-Investigator(Kenkyū-buntansha) |
國部 克彦 神戸大学, 経営学研究科, 教授 (70225407)
|
|---|
| Project Period (FY) |
2015-04-01 – 2018-03-31
|
| Project Status |
Completed (Fiscal Year 2017)
|
| Budget Amount *help |
¥4,550,000 (Direct Cost: ¥3,500,000、Indirect Cost: ¥1,050,000)
Fiscal Year 2017: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2016: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2015: ¥2,340,000 (Direct Cost: ¥1,800,000、Indirect Cost: ¥540,000)
|
|---|
| Keywords | 統合報告 / サステナビリティ情報開示 / サステナビリティ報告 |
|---|
| Outline of Final Research Achievements |
In this study, we analyzed the determinants of adoption of integrated reporting in Japanese and the UK companies from the perspectives of the voluntary disclosure theory focusing on financial accountability to shareholders and investors, and the legitimacy theory and stakeholder theory focusing on social contracts with multi-stakeholders. As a result, we found that although the results vary between countries and industries, Japanese and UK companies have been shifting towards behavior consistent with the voluntary disclosure theory with time. Besides, shareholders and investors among various stakeholders influence on the adoption of integrated reporting in Japanese companies.
|
Report
(4 results)
Research Products
(15 results)
