| Project/Area Number |
15K03802
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Hannan University |
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Principal Investigator |
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| Co-Investigator(Kenkyū-buntansha) |
中條 良美 阪南大学, 経営情報学部, 教授 (00387383)
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| Project Period (FY) |
2015-04-01 – 2019-03-31
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| Project Status |
Completed (Fiscal Year 2018)
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| Budget Amount *help |
¥3,770,000 (Direct Cost: ¥2,900,000、Indirect Cost: ¥870,000)
Fiscal Year 2017: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Fiscal Year 2016: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2015: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
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| Keywords | テキストマイニング / 環境報告書 / 時系列分析 / トップメッセージ / 対応分析 / CSR / 環境会計 |
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| Outline of Final Research Achievements |
In this study, we introduce text mining technique to the top message described in the environmental report, and the relationship between the high environmental protection cost rate and the frequency of occurrence keywords was visually verified. Companies that spend a lot of environmental costs have a serious interest in CSR and environmental issues with society, and they are actively engaged in development of new products and commercialization of environment-friendly products, and the group of companies that spend less It has been observed that there is a tendency for CSR activities to be carried out as part of management improvement without specific targets for environment-related activities.
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| Academic Significance and Societal Importance of the Research Achievements |
近年の環境対応製品の事業化により、企業の「環境への対応」の動機と目的は更に複雑化しているといえ、この研究においては企業や産業の知識だけではなく、社会や地域といったより広範な知識の重要性が増してきているといえる。トップメッセージのテキスト分析を環境コストの金額という定量的な情報と結び付けてやることで、環境に対する企業の姿勢を直観的な形で浮かび上がらせるという当初の研究目標は達成することができたといえる。
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