| Project/Area Number |
23530564
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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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| Research Field |
Accounting
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| Research Institution | Tohoku University |
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Principal Investigator |
AOKI Masaaki 東北大学, 経済学研究科(研究院), 教授 (90202473)
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| Co-Investigator(Kenkyū-buntansha) |
MANAMI Takashi 関東学園大学, 経済学部, 准教授 (10438749)
MATSUDA Yasuhiro 東北大学, 経済学研究科, 准教授 (70451507)
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| Project Period (FY) |
2011 – 2013
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| Project Status |
Completed (Fiscal Year 2013)
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| Budget Amount *help |
¥4,420,000 (Direct Cost: ¥3,400,000、Indirect Cost: ¥1,020,000)
Fiscal Year 2013: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2012: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2011: ¥1,820,000 (Direct Cost: ¥1,400,000、Indirect Cost: ¥420,000)
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| Keywords | 研究開発活動 / 非財務指標 / 業績評価 / 環境関連指標 / 環境関連情報 / 研究開発 / 環境 / 温室効果ガス / 研究開発プロジェクト |
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| Research Abstract |
Recently, many companies are interested in the environmental problem and the strategy regarding environment becomes important more and more to keep their sustainability. Considering this situation, we focus on the non-financial indicators such as the emission of greenhouse gas or the environmental technology. We find that there are some significant relationships between these non-financial indicators and company value or profits. Furthermore, we analyze the relationship between these non-financial indicators and R&D activities, and find some significant relationship between them although the degree of relationship depends on the industries. The results obtained in our research suggest that the new non-financial indicators, which we specify in our study, will be promising performance evaluation measures for evaluating the outcome of the R&D project.
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