Disclosure of Accounting Information Related to Environmental Risk on Financial Reports in Japan
| Project/Area Number |
22530505
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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 | Kinki University |
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Principal Investigator |
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| Project Period (FY) |
2010 – 2012
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| Project Status |
Completed (Fiscal Year 2012)
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| Budget Amount *help |
¥2,340,000 (Direct Cost: ¥1,800,000、Indirect Cost: ¥540,000)
Fiscal Year 2012: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2011: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2010: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
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| Keywords | 環境会計 / 財務報告 / 会計情報 / 環境リスク / 非財務情報 / 開示制度 / 持続可能性 / 国際会計 / 開示 |
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| Research Abstract |
This research examines the issues of disclosure of accounting information related to environmental risks on financial reports in Japan based on mandatory annual reports for investors. The research explores the current development regarding disclosure of sustainability information, which has been increasingly needed to be accounted for by investors and other stakeholders within various institutional frameworks and international agreements around the world. The research analyzes the disclosure practices of accounting for asset retirement obligations, which was first regulated in Japanese mandatory reporting in 2010. The research recommends the need for further improvements for clear risk disclosure.
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Report
(4 results)
Research Products
(17 results)
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[Presentation] 環境問題と財務報告2012
Author(s)
川原尚子
Organizer
日本公認会計士協会第43回中日本五会研究大会
Place of Presentation
大阪国際交流センター(大阪府)
Year and Date
2012-01-21
Related Report
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