A comprehensive study of sustainability accounting to simultaneously resolve social, environmental and economic issues

• Project/Area Number: 19H01549
• Research Category: Grant-in-Aid for Scientific Research (B)
• Allocation Type: Single-year Grants
• Section: 一般
• Review Section: Basic Section 07100:Accounting-related
• Research Institution: Kobe University
• Principal Investigator: Nishitani Kimitaka 神戸大学, 経済経営研究所, 教授 (30549746)
• Co-Investigator(Kenkyū-buntansha): 遠藤 貴宏 一橋大学, 大学院経営管理研究科, 准教授 (20649321) ; HAIDER MOHAMMAD 関西学院大学, 経営戦略研究科, 准教授 (40645826) ; 國部 克彦 神戸大学, 経営学研究科, 教授 (70225407)
• Project Period (FY): 2019-04-01 – 2022-03-31
• Project Status: Completed (Fiscal Year 2022)
• Budget Amount: ¥14,300,000 (Direct Cost: ¥11,000,000、Indirect Cost: ¥3,300,000); Fiscal Year 2021: ¥3,640,000 (Direct Cost: ¥2,800,000、Indirect Cost: ¥840,000); Fiscal Year 2020: ¥5,590,000 (Direct Cost: ¥4,300,000、Indirect Cost: ¥1,290,000); Fiscal Year 2019: ¥5,070,000 (Direct Cost: ¥3,900,000、Indirect Cost: ¥1,170,000)
• Keywords: SDGs / サステナビリティ会計 / サステナビリティ情報開示 / マテリアルフローコスト会計

Outline of Research at the Start

本研究では、①社会・環境と株主・投資家を繋ぐ情報開示内容・情報の質の分析、②社会・環境と企業を繋ぐマテリアルフローコスト会計の分析の2つの側面から、③先進国偏重であった従来までの知見を標準化するために国際比較分析を行い、それらを学術的、実務的に一体化した社会・環境と企業の持続可能性を地球全体で同時に解決するための新しいサステナビリティ会計の開発やその利用に関する政策的課題を明らかにする。

Outline of Final Research Achievements

In this study, we analyze sustainability from two aspects: (1) analysis of information disclosure content and information quality that connects society/environment and shareholders/investors, and (2) analysis of material flow cost accounting that connects society/environment and companies, and argue the policy issues to be solved. As a result, it became clear that the form of reporting differs depending on the purpose of disclosure, and that material flow cost accounting simultaneously improves environmental performance and economic performance. On the other hand, it also became clear that new methods and policies are necessary to lead to the ideal sustainability because the compatibility between the social environment and the economy remains partial-optimal.

Academic Significance and Societal Importance of the Research Achievements

これまでの研究では、社会環境と経済は二律背反であるもしくは両立するとの立場から研究されることがほとんどであった。しかし、本研究からわかったことは実際には必ずしもどちらか、またはどちらもではないためにそれを考慮した分析アプローチが必要であることを示した。このことには学術的意義があるし、それを踏まえて望ましい社会を目指すための政策提言を行ったことには社会的意義がある。

Research Products

• [Int'l Joint Research] Towson University(米国)
• [Int'l Joint Research] Lancaster University/The University of Liverpool(英国)
• [Int'l Joint Research] The University of Sheffield(英国)
• [Int'l Joint Research] Foreign Trade University(ベトナム)
• [Journal Article] Revisiting sustainability disclosure theories: Evidence from corporate climate change disclosure in the United States and Japan (2023)
  • Author(s): Park Jin Dong、Nishitani Kimitaka、Kokubu Katsuhiko、Freedman Martin、Weng Yiting
  • Journal Title: Journal of Cleaner Production Volume: 382 Pages: 135203-135203
  • DOI: 10.1016/j.jclepro.2022.135203
  • Peer Reviewed / Int'l Joint Research
• [Journal Article] Ownership structure, corporate governance, and assurance in sustainability reporting: evidence from Japan (2022)
  • Author(s): Haider Mohammad Badrul、Nishitani Kimitaka
  • Journal Title: International Journal of Disclosure and Governance Volume: 19 Issue: 4 Pages: 374-388
  • DOI: 10.1057/s41310-022-00149-1
  • Peer Reviewed
• [Journal Article] Views of corporate managers on assurance of sustainability reporting: evidence from Japan (2020)
  • Author(s): Haider Mohammad Badrul、Nishitani Kimitaka
  • Journal Title: International Journal of Disclosure and Governance Volume: 17 Issue: 1 Pages: 1-19
  • DOI: 10.1057/s41310-019-00070-0
  • Peer Reviewed
• [Journal Article] The introduction of material flow cost accounting in Thien Phuoc Manufacturing & Trading Co., Ltd and Vietnam Food Industries Joint Stock Company (2020)
  • Author(s): Nguyen Thi Bich Hue、Kokubu Katsuhiko、Nishitani Kimitaka
  • Journal Title: Journal of International Economics and Management Volume: 132 Pages: 59-75
  • Peer Reviewed / Open Access / Int'l Joint Research
• [Journal Article] Are third-party assurances preferable to third-party comments for promoting financial accountability in environmental reporting? (2020)
  • Author(s): Nishitani Kimitaka、Haider Mohammad Badrul、Kokubu Katsuhiko
  • Journal Title: Journal of Cleaner Production Volume: 248 Pages: 119199-119199
  • DOI: 10.1016/j.jclepro.2019.119199
  • Peer Reviewed / Int'l Joint Research
• [Journal Article] Can firms enhance economic performance by contributing to sustainable consumption and production? Analyzing the patterns of influence of environmental performance in Japanese manufacturing firms (2020)
  • Author(s): Nishitani Kimitaka、Kokubu Katsuhiko
  • Journal Title: Sustainable Production and Consumption Volume: 21 Pages: 156-169
  • DOI: 10.1016/j.spc.2019.12.002
  • Peer Reviewed
• [Journal Article] Corporate social reporting in the banking industry of Bangladesh: a test of legitimacy theory (2020)
  • Author(s): Islam Mohammad Tazul、Kokubu Katsuhiko、Nishitani Kimitaka
  • Journal Title: Social Responsibility Journal Volume: - Issue: 2 Pages: 198-225
  • DOI: 10.1108/srj-05-2019-0185
  • Peer Reviewed / Int'l Joint Research
• [Journal Article] Comprehensive Environmental Management Control System and Stakeholder Influences : Evidence from Thailand (2019)
  • Author(s): Kokubu, K., Wu, Q., Nishitani, K., Tongurai, J. and Pochanart, P.
  • Journal Title: Kokubu, K. and Nagasaka, Y. (Eds.), Sustainability Management and Business Strategy in Asia, WSPC Volume: ― Pages: 131-148
  • DOI: 10.1142/9789811201707_0009
  • Peer Reviewed / Int'l Joint Research
• [Book] Emergent Responsible Management (2022)
  • Author(s): Kokubu Katsuhiko、Nishitani Kimitaka、Kitada Hirotsugu、Ando Mitsunobu
  • Total Pages: 136
  • Publisher: Springer Singapore
• [Book] 創発型責任経営 (2019)
  • Author(s): 國部克彦、西谷公孝、北田皓嗣、安藤光展
  • Total Pages: 272
  • Publisher: 日本経済新聞出版社
  • ISBN: 9784532322861