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An International study of field survey and positive analysis for natural capital management and accounting

Research Project

Project/Area Number 16K17222
Research Category

Grant-in-Aid for Young Scientists (B)

Allocation TypeMulti-year Fund
Research Field Accounting
Research InstitutionKansai University

Principal Investigator

OKA Shoji  関西大学, 商学部, 准教授 (10599260)

Project Period (FY) 2016-04-01 – 2020-03-31
Project Status Completed (Fiscal Year 2019)
Budget Amount *help
¥3,640,000 (Direct Cost: ¥2,800,000、Indirect Cost: ¥840,000)
Fiscal Year 2018: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2017: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2016: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
Keywords自然資本会計 / 自然資本経営 / サステナビリティ会計 / 気候変動 / 生物多様性 / 会計学 / 環境会計
Outline of Final Research Achievements

This research project carried out research activities on the analysis, evaluation, and disclosure methods of natural capital by clarifying the state of natural capital management and accounting in Japanese companies to solve global environmental problems. Natural capital refers to natural assets such as water, air, soil, forests, and biodiversity. As a research method, the interview survey with Japanese companies and the analysis of published data were conducted.
Consequently, I find Japanese companies, which were leading in environmental management, have already working on natural capital management and accounting. It became clear that these companies conducted the quantitative assessment of natural capital, and disclosed the related information using environmental reports.

Academic Significance and Societal Importance of the Research Achievements

本研究課題は、日本における社会科学分野、とりわけ会計学・経営学の研究領域において、これまで学術的研究がほとんど実施されておらず、本研究が初めて本格的に日本企業における自然資本経営・会計について実態調査及び事例研究を中心に行った点に学術的意義があると思われる。
また、本研究課題は現在国際的課題となっている環境問題・資源枯渇問題と密接な関係があり、実際に自然資本を使用しまた環境保全活動を実施している日本企業の実態について、学術論文及び学会報告等で研究成果を明らかにすることは、社会的意義があると思われる。

Report

(5 results)
  • 2019 Annual Research Report   Final Research Report ( PDF )
  • 2018 Research-status Report
  • 2017 Research-status Report
  • 2016 Research-status Report
  • Research Products

    (9 results)

All 2020 2019 2018 2017 2016

All Journal Article (2 results) (of which Peer Reviewed: 1 results) Presentation (7 results) (of which Int'l Joint Research: 3 results,  Invited: 1 results)

  • [Journal Article] 気候変動に伴う企業グループの環境管理会計の展望2019

    • Author(s)
      岡照二
    • Journal Title

      管理会計学

      Volume: 27-2 Pages: 45-60

    • NAID

      130007650013

    • Related Report
      2018 Research-status Report
  • [Journal Article] 環境会計から自然資本会計への新たな展開-新たな価値評価に向けて-2017

    • Author(s)
      岡照二・中嶌道靖
    • Journal Title

      原価計算研究

      Volume: 41 Pages: 134-145

    • NAID

      130008088558

    • Related Report
      2017 Research-status Report
    • Peer Reviewed
  • [Presentation] Accounting for Natural Capital in Japanese Companies: From Biodiversity Conservation to Value Creation of Natural Capital2020

    • Author(s)
      Shoji Oka, Qi Wu, Michiyasu Nakajima
    • Organizer
      Business Strategy and the Environment Special Issue Workshop
    • Related Report
      2019 Annual Research Report
    • Int'l Joint Research
  • [Presentation] Accounting for Biodiversity Conservation in Japanese Companies2019

    • Author(s)
      Shoji Oka, Qi Wu, Michiyasu Nakajima
    • Organizer
      23rd EMAN Conference
    • Related Report
      2019 Annual Research Report
    • Int'l Joint Research
  • [Presentation] 気候変動に伴う企業グループの環境管理会計の展望2018

    • Author(s)
      岡照二
    • Organizer
      日本管理会計学会2018年度全国大会
    • Related Report
      2018 Research-status Report
  • [Presentation] 自然環境の視点から考える会計研究・教育の実践2018

    • Author(s)
      岡照二
    • Organizer
      日本商業教育学会関西部会研究会
    • Related Report
      2018 Research-status Report
    • Invited
  • [Presentation] The Present and Future Possibilities of Natural Capital Accounting in Japanese Companies2017

    • Author(s)
      Shoji Oka, Michiyasu Nakajima
    • Organizer
      29th International Congress on Social and Environmental Accounting Research
    • Related Report
      2017 Research-status Report
    • Int'l Joint Research
  • [Presentation] New Corporate Information on Sustainability Performance, especially on Natural Capital Accounting in Japanese Companies2016

    • Author(s)
      Michiyasu Nakajima, Shoji Oka
    • Organizer
      EcoBalance 2016
    • Place of Presentation
      京都テルサ(京都府・京都市)
    • Year and Date
      2016-10-05
    • Related Report
      2016 Research-status Report
  • [Presentation] 環境会計から自然資本会計への新たな展開:新たな価値評価に向けて2016

    • Author(s)
      岡照二・中嶌道靖
    • Organizer
      日本原価計算研究学会第42回全国大会
    • Place of Presentation
      中央大学(東京都・八王子市)
    • Year and Date
      2016-08-29
    • Related Report
      2016 Research-status Report

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Published: 2016-04-21   Modified: 2021-02-19  

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