A comprehensive study on corporate governance and evaluation of capital market about corporate investment for environment
Project/Area Number |
23530579
|
Research Category |
Grant-in-Aid for Scientific Research (C)
|
Allocation Type | Multi-year Fund |
Section | 一般 |
Research Field |
Accounting
|
Research Institution | Kagawa University |
Principal Investigator |
PARK Eunjee 香川大学, 経済学部, 教授 (00345860)
|
Co-Investigator(Kenkyū-buntansha) |
中條 良美 阪南大学, 経営情報学部, 准教授 (00387383)
|
Project Period (FY) |
2011 – 2013
|
Project Status |
Completed (Fiscal Year 2013)
|
Budget Amount *help |
¥4,940,000 (Direct Cost: ¥3,800,000、Indirect Cost: ¥1,140,000)
Fiscal Year 2013: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2012: ¥1,820,000 (Direct Cost: ¥1,400,000、Indirect Cost: ¥420,000)
Fiscal Year 2011: ¥1,820,000 (Direct Cost: ¥1,400,000、Indirect Cost: ¥420,000)
|
Keywords | 環境投資 / 経営者メッセージ / CSR / コーポレートガバナンス / テキストマイニング / 経営者のメッセージ / サプライチェーン / 環境コスト / コーポレート・ガバナンス |
Research Abstract |
We analyzed the letters from CEO in the environmental reports disclosed by listed companies, and abstracted characteristic words from them. There is a particularly interesting result that companies, which are active in environmental investments, explain the detail about environmental technology in product development, whereas companies, which passively invest to environment, explain only abstract concepts such as CSR. The research into environmental accounting has mainly focused on quantitative aspects of environmental activities, but our findings from qualitative aspects provide a meaningful implication for future research interests.
|
Report
(4 results)
Research Products
(19 results)