| Budget Amount *help |
¥4,420,000 (Direct Cost: ¥3,400,000、Indirect Cost: ¥1,020,000)
Fiscal Year 2021: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2020: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2019: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2018: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
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| Outline of Final Research Achievements |
This study revised its initial research plan due to the impact of the COVID-19 pandemic and analyzed the qualitative characteristics of non-financial information in financial reporting and its effects on users. By focusing on the information about natural capital reported in Integrated Reports and the usage of accounting terms in these reports, the study obtained findings that provide insights into the practice of Integrated Reporting disclosure. Specifically, it analyzed the actual state of natural capital information disclosure through case studies of a Japanese company and examined the methods of reporting corporate environmental activities and their impacts. Additionally, it historically examined the origins and usage of accounting terms, evaluating how these terms influence corporate information disclosure. Furthermore, the study investigated the actual usage of graphs and reviewed guidelines for effective visual information transmission.
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