| Project/Area Number |
17530346
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Meiji University |
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Principal Investigator |
HIRAI Katsuhiko Meiji University, Department of Business Management, Professor, 経営学部, 教授 (20139455)
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| 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)
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| Project Period (FY) |
2005 – 2006
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| Project Status |
Completed (Fiscal Year 2006)
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| 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)
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| Keywords | Financial 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 |
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| 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.
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