The Theoretical and Empirical Research of the Effects of Integrated Reporting on Management for Corporate Value Creation
| Project/Area Number |
18K01931
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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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| Review Section |
Basic Section 07100:Accounting-related
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| Research Institution | Chiba University |
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Principal Investigator |
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| Project Period (FY) |
2018-04-01 – 2021-03-31
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| Project Status |
Completed (Fiscal Year 2020)
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| Budget Amount *help |
¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2020: ¥390,000 (Direct Cost: ¥300,000、Indirect Cost: ¥90,000)
Fiscal Year 2019: ¥520,000 (Direct Cost: ¥400,000、Indirect Cost: ¥120,000)
Fiscal Year 2018: ¥520,000 (Direct Cost: ¥400,000、Indirect Cost: ¥120,000)
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| Keywords | 会計学 / 管理会計 / 統合報告 / 経営管理 / 企業価値創造 / インタンジブルズ |
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| Outline of Final Research Achievements |
First, I clarified the framework on the SDGs management and the position and the role of integrated reporting in this framework. Second, I positioned integrated reporting in the mechanism of corporate governance and presented a model of the framework of corporate governance centering integrated reporting. Third, I investigated a framework in which integrated reporting and integrated thinking realize corporate value creation in a situation where resolving social issues through business is required. Fourth, in order to connect human assets to value creation, I took up integrated reporting as an approach for appropriate measurement, management and reporting of human assets and presented its significance and issues.
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| Academic Significance and Societal Importance of the Research Achievements |
統合報告は、企業報告（特に財務報告）の改善・改革として、日本企業においても実践が拡大しているが、これまで外部報告の側面にのみ焦点を当てられることが多く、主として財務会計領域において研究が行われてきた。本研究の基盤には、統合報告と統合思考との一体的な機能発揮や、企業価値創造に向けた統合報告による経営管理への効果という、管理会計的研究視点がある。その視点から枠組みの提示やモデル化、意義や課題の提示がなされた点に学術的及び社会的（企業実践上）意義がある。
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Report
(4 results)
Research Products
(8 results)
