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Study on environmental performance evaluation method for cross company comparison

Research Project

Project/Area Number 23530591
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Research Field Accounting
Research InstitutionAoyama Gakuin University

Principal Investigator

KUMAGAI SATOSHI  青山学院大学, 理工学部, 教授 (20366842)

Project Period (FY) 2011 – 2013
Project Status Completed (Fiscal Year 2013)
Budget Amount *help
¥3,640,000 (Direct Cost: ¥2,800,000、Indirect Cost: ¥840,000)
Fiscal Year 2013: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2012: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2011: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Keywords環境会計 / 環境経営 / 環境パフォーマンス / JEPIX / 環境パフォーマンス評価 / 非公開排出量ペナルティ / 環境ポートフォリオ / 国際情報交換 / 非公開排出量ペナルティ法 / エコファクタ
Research Abstract

A method of environmental performance that enables cross-company comparison is developed. The level of disclosure of emission data in environmental reports varies among companies, and thus, for external stakeholders to make a cross-company comparison it is necessary to provide an incentive for the disclosure of data regarding a wide range of substance emissions. In the method, non-disclosure penalty system is employed, in which estimated emissions including penalties are imposed on those companies that do not disclose emission data. As a single score method, JEPIX 2010 is developed using the up-to-data emission data and political regulation. By the method, informational transparency increases the reliability of a single-score indicator along with integration of an incentive for information disclosure. This helps to provide clear and useful information to external stakeholders and to encourage fair competition in corporate environmental performance.

Report

(4 results)
  • 2013 Annual Research Report   Final Research Report ( PDF )
  • 2012 Research-status Report
  • 2011 Research-status Report
  • Research Products

    (18 results)

All 2013 2012 2011 Other

All Journal Article (4 results) (of which Peer Reviewed: 3 results) Presentation (12 results) Remarks (2 results)

  • [Journal Article] Development of the environmental policy priorities index for Japan 2010 (JEPIX 2010)2012

    • Author(s)
      Satoshi Kumagai
    • Journal Title

      WIT Transactions on Ecology and the environment

      Volume: Vol.162(WIT press) Pages: 35-52

    • Related Report
      2013 Final Research Report 2012 Research-status Report
    • Peer Reviewed
  • [Journal Article] AHP絶対評価法によるユーザーの関心を考慮した環境効率指標の提案-家電製品を対象として-2012

    • Author(s)
      池野友章,金子雅明,熊谷敏
    • Journal Title

      日本経営システム学会誌

      Volume: Vol.28, No.3(2012年3月号) Pages: 175-182

    • NAID

      40019235179

    • Related Report
      2013 Final Research Report
    • Peer Reviewed
  • [Journal Article] 環境政策優先度指数JEPIX2010の開発2012

    • Author(s)
      熊谷敏
    • Journal Title

      国際基督教大学社会科学研究所Monograph Series

      Volume: 19 Pages: 1-60

    • Related Report
      2013 Final Research Report
  • [Journal Article] AHP絶対評価法によるユーザーの関心を考慮した環境効率指標の提案 -家電製品を対象として-2012

    • Author(s)
      池野友章、金子雅明、熊谷敏
    • Journal Title

      日本経営システム学会誌

      Volume: 28 Pages: 175-182

    • NAID

      40019235179

    • Related Report
      2012 Research-status Report 2011 Research-status Report
    • Peer Reviewed
  • [Presentation] 企業の環境負荷物質排出量による環境ベータ値を用いた環境ポートフォリオの提案2013

    • Author(s)
      片山伸寛,熊谷敏
    • Organizer
      第51回日本経営システム学会全国研究発表大会講演論文集
    • Year and Date
      2013-12-08
    • Related Report
      2013 Final Research Report
  • [Presentation] Nobuhiro Katayama, Comparison of Corporate Environmental Performance using JEPIX2013

    • Author(s)
      Satoshi Kumagai
    • Organizer
      22nd International Conference on Production Research
    • Related Report
      2013 Final Research Report
  • [Presentation] Comparison of Corporate Environmental Performance using JEPIX2013

    • Author(s)
      Satoshi Kumagai, Nobuhiro Katayama
    • Organizer
      22nd International Conference on Production Research
    • Place of Presentation
      Brazil
    • Related Report
      2013 Annual Research Report
  • [Presentation] 企業の環境負荷物質排出量による環境ベータ値を用いた環境ポートフォリオの提案2013

    • Author(s)
      片山 伸寛、熊谷敏
    • Organizer
      第51回日本経営システム学会全国研究発表大会
    • Place of Presentation
      広島経済大学
    • Related Report
      2013 Annual Research Report
  • [Presentation] 企業のプロセス別排出量データ開示促進のための排出量データ集計法—最悪値選択型スケーリング・ドライバと非開示ペナルティ係数による排出量の企業間比較2012

    • Author(s)
      片山伸寛,熊谷敏,金子雅明
    • Organizer
      JOMOSA(Japanese Operation Management and Strategy Association)第4回全国研究発表大会
    • Place of Presentation
      東洋大学
    • Year and Date
      2012-06-12
    • Related Report
      2013 Final Research Report
  • [Presentation] 環境政策優先度指数JEPIX2010を用いた企業の環境パフォーマンス評価–実データを用いたJEPIX2003との比較検証2012

    • Author(s)
      片山伸寛,熊谷敏
    • Organizer
      第49回日本経営システム学会全国研究発表大会講演論文集
    • Related Report
      2013 Final Research Report
  • [Presentation] Japanese Environmental Policy Index : A Method of Environmental Accounting for Measuring Corporate Environmental Performance2012

    • Author(s)
      Satoshi Kumagai
    • Organizer
      The 2'nd International Symposium of Operations Management and Strategy 2012
    • Related Report
      2013 Final Research Report
  • [Presentation] 環境政策優先度指数JEPIX2010を用いた企業の環境パフォーマンス評価 - 実データを用いたJEPIX2003との比較検証2012

    • Author(s)
      片山 伸寛、熊谷敏
    • Organizer
      第49回日本経営システム学会全国研究発表大会講演論文集
    • Place of Presentation
      関西学院大学
    • Related Report
      2012 Research-status Report
  • [Presentation] 統合化指標JEPIXを用いた環境リスクヘッジのためのポートフォリオ選択アルゴリズムに関する研究2011

    • Author(s)
      芳賀一博,熊谷敏
    • Organizer
      日本経営工学会平成23年度秋季大会予稿集
    • Related Report
      2013 Final Research Report
  • [Presentation] JEPIX中間報告2011

    • Author(s)
      熊谷敏
    • Organizer
      環境経営学会第11回定期総会
    • Place of Presentation
      (2011年度研究報告大会報告論文(要旨)集, p.156-157)
    • Related Report
      2013 Final Research Report
  • [Presentation] 統合化指標JEPIXを用いた環境リスクヘッジのためのポートフォリオ選択アルゴリズムに関する研究2011

    • Author(s)
      芳賀 一博, 熊谷敏
    • Organizer
      日本経営工学会平成23年度秋季大会
    • Place of Presentation
      岩手県立大学アイーナキャンパス(岩手県)
    • Related Report
      2011 Research-status Report
  • [Presentation] 環境政策優先度指数JEPIX2010の開発2011

    • Author(s)
      熊谷敏、芳賀 一博
    • Organizer
      日本経営工学会平成23年度秋季大会
    • Place of Presentation
      岩手県立大学アイーナキャンパス(岩手県)
    • Related Report
      2011 Research-status Report
  • [Remarks]

    • URL

      http://www.jepix.org

    • Related Report
      2013 Final Research Report
  • [Remarks] 環境パフォーマンス評価方法をお探しの方へ

    • URL

      http://www.jepix.org

    • Related Report
      2013 Annual Research Report

URL: 

Published: 2011-08-05   Modified: 2019-07-29  

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