| Project/Area Number |
19K01846
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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 07080:Business administration-related
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| Research Institution | Soka University |
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Principal Investigator |
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| Project Period (FY) |
2019-04-01 – 2024-03-31
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| Project Status |
Completed (Fiscal Year 2023)
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| Budget Amount *help |
¥3,510,000 (Direct Cost: ¥2,700,000、Indirect Cost: ¥810,000)
Fiscal Year 2021: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2020: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2019: ¥2,080,000 (Direct Cost: ¥1,600,000、Indirect Cost: ¥480,000)
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| Keywords | Sustainability Reporting / CSR Reporting / CSR report / firm performance / Sustainability Report / CSR Report / Firm Performance / sustainability reporting |
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| Outline of Research at the Start |
This research project aims to investigate the relationship between sustainability reporting and firm performance. Research emphasis is centered on the East Asian countries including Japan, South Korea, Taiwan, and China.
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| Outline of Final Research Achievements |
This project aims to investigate the relationship between sustainability reporting (CSR reporting) and firm performance. The findings reveal high CSR reporting rates across East Asia, with Japan, China, Taiwan, South Korea, and Singapore showing strong commitments to corporate transparency. An analysis using pooled OLS indicates that CSR reporting positively correlates with firm performance, with environmental and social dimensions enhancing financial outcomes, while governance shows a negative impact. The findings emphasize the global trend of increased CSR reporting, highlighting its importance for financial performance and operational efficiency, despite potential complexities in governance assessments.
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| Academic Significance and Societal Importance of the Research Achievements |
The findings demonstrate that high CSR reporting rates in Japan and other East Asian economies not only predict better financial performance for firms but also reflect a broader corporate commitment to transparency, accountability, and sustainability, enhancing both economic and social outcomes.
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