| Project/Area Number |
21530488
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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 | Kwansei Gakuin University |
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Principal Investigator |
SAKA Chika 関西学院大学, 商学部, 教授 (10309403)
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| Co-Investigator(Kenkyū-buntansha) |
OSHIKA Tomoki 早稲田大学, 商学学術院, 准教授 (90329160)
OBATA Hiroshi 一橋大学, 商学研究科, 教授 (20194623)
NAGATSUKA Wataru 福岡大学, 商学部, 准教授 (70329069)
MIZOGUCHI Syuji 横浜国立大学, 国際社会科学研究科, 教授 (30200033)
WATANABE Tsuyoshi 福岡大学, 商学部, 准教授 (30269493)
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| Project Period (FY) |
2009 – 2011
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| Project Status |
Completed (Fiscal Year 2011)
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| Budget Amount *help |
¥4,420,000 (Direct Cost: ¥3,400,000、Indirect Cost: ¥1,020,000)
Fiscal Year 2011: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2010: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2009: ¥1,950,000 (Direct Cost: ¥1,500,000、Indirect Cost: ¥450,000)
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| Keywords | CO2排出量 / 気候変動ディスクロージャー / 気候変動対策活動 / 株価関連性 / サステナブル・バランスト・スコアカード / カーボン / 非財務指標 / 企業社会実績 / 会計学 / 企業価値評価 / 気候変動 / イノベーション / 人的資源 |
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| Research Abstract |
Climate change remains a global challenge and so it is important to reduce rapidly the CO2 emissions to achieve the goals set by the Kyoto Protocol. In this research, first, CO2 emissions reduction effortsfrom Japanese companies' environmental reports are indicated. And next, we investigate the correlation between CO2 emissions and corporate value, and the correlation between corporate measures to reduce their emissions and its disclosure, and corporate value. The results suggest that the decision-making of investors incorporates firm's CO2 emissions and their countermeasures and disclosure.
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