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Direction of disclosure about soil pollution -Fact-finding of RC participation companies in foreign countries-

Research Project

Project/Area Number 17530346
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeSingle-year Grants
Section一般
Research Field Accounting
Research InstitutionMeiji University

Principal Investigator

HIRAI Katsuhiko  Meiji University, Department of Business Management, Professor, 経営学部, 教授 (20139455)

Co-Investigator(Kenkyū-buntansha) ISHISZU Toshie  Meiji University, Department of Business Management, Assistant Professor, 経営学部, 助教授 (70337004)
INADA Chieko  Meiji University, Department of Business Management, Resder, 経営学部, 助手 (10440140)
Project Period (FY) 2005 – 2006
Project Status Completed (Fiscal Year 2006)
Budget Amount *help
¥2,000,000 (Direct Cost: ¥2,000,000)
Fiscal Year 2006: ¥1,200,000 (Direct Cost: ¥1,200,000)
Fiscal Year 2005: ¥800,000 (Direct Cost: ¥800,000)
KeywordsFinancial Disclosure / Soil pollution / Environmental Accounting / Environmental Allowance / Brownfields / Accounting / 環境報告書 / 排出権 / ディスクロージャー / 環境負債 / 排出権取引 / 国際会計基準 / 浄化コスト / 財務リスク
Research Abstract

RESEARCH RESULTS
About soil pollution, reinforcement of legal regulation about chemical substance advances globally now. On this account reinforcement of chemical substance management and purification responsibility of the pollution soil, large amount of purification expense occur in a company, and soil pollution attracts its attention as a new environmental risk of a company. However, the mechanism that a party interested of the company outside obtains the information is not completed though it is very likely that a soil pollution risk gives a financial position of a company big influence. On this account there is an outside party interested in the situation that there is not reasonable decision making for financial affairs about a company having a soil pollution risk.
At first, this study examined the present conditions such as environmental regulation in our country and many foreign countries or accounting standards by documents mainly to contribute to improvement of financial affairs disclosure to an outside party interested of a company about a soil pollution risk. And investigation of three times went on a business trip overseas, and, for fact-finding about soil pollution, a company and the administrative environment person in charge gave an exchange of opinions six times domestically. I collated a portion of these research results and published them in three articles described in "the results of the study" column. The total results are as described in the 1st chapter: soil pollution, the 2nd chapter: a frame of disclosure, the 3rd chapter: the actual situation of RC participation companies, the 4th chapter: a way of thinking of accounts processing..
Summing up, I wish to continue studying this topic so that I assume it is very important and it will increase its importance in the future although acquisition of the documents the company wouldn't disclose voluntarily is not at all easy.

Report

(3 results)
  • 2006 Annual Research Report   Final Research Report Summary
  • 2005 Annual Research Report
  • Research Products

    (10 results)

All 2007 2006 2005

All Journal Article (8 results) Book (2 results)

  • [Journal Article] 排出権に関する会計2007

    • Author(s)
      平井克彦
    • Journal Title

      経営論集 第54巻3.4号

      Pages: 35-46

    • NAID

      120001438552

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2006 Final Research Report Summary
  • [Journal Article] 排出権に関する会計2007

    • Author(s)
      平井克彦
    • Journal Title

      研究論集(明治大学経営学研究所) 第54巻3.4号

      Pages: 35-46

    • NAID

      120001438552

    • Related Report
      2006 Annual Research Report
  • [Journal Article] 土壌汚染に関する会計情報の開示序説2006

    • Author(s)
      平井克彦, 石津寿惠
    • Journal Title

      経営論集 第53巻3号

      Pages: 15-31

    • NAID

      120001438534

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2006 Final Research Report Summary
  • [Journal Article] Development of environmental accounting including stock information2006

    • Author(s)
      Toshie Ishizu
    • Journal Title

      Meiji University Accounting Review, Research Institute for Accounting of Meiji University Vol.53,No.3

      Pages: 153-170

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2006 Final Research Report Summary
  • [Journal Article] 土壌汚染に関する会計情報の開示序説2006

    • Author(s)
      平井克彦, 石津寿惠
    • Journal Title

      経営論集 53巻3号

      Pages: 15-31

    • NAID

      120001438534

    • Related Report
      2005 Annual Research Report
  • [Journal Article] A Study on Accounting of Water service business-2005

    • Author(s)
      Toshie Ishizu
    • Journal Title

      Meiji Accounting Review, Research Institute for Accounting No.84

      Pages: 21-36

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2006 Final Research Report Summary
  • [Journal Article] Development of environmental accounting in water service business2005

    • Author(s)
      Toshie Ishizu
    • Journal Title

      Meiji University Accounting Review, Research Institute for Accounting of Meiji University Vol.52,No.3,4Vol.52,No.3,4

      Pages: 241-260

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2006 Final Research Report Summary
  • [Journal Article] Current state and problem of the environmental accounting of local government2005

    • Author(s)
      Toshie Ishizu
    • Journal Title

      Research in Corporate Social Accounting and Reporting, The Japan Corporate Social Accounting and Reporting Association No.15

      Pages: 67-78

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2006 Final Research Report Summary
  • [Book] 損益計算と情報開示(第23章環境会計)2006

    • Author(s)
      平井克彦, 石津寿惠
    • Total Pages
      305
    • Publisher
      白桃書房
    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2006 Final Research Report Summary
  • [Book] 損益計算と情報開示2006

    • Author(s)
      平井克彦, 石津壽惠共著
    • Total Pages
      305
    • Publisher
      白桃書房
    • Related Report
      2006 Annual Research Report

URL: 

Published: 2005-04-01   Modified: 2016-04-21  

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