| Project/Area Number |
23653112
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| Research Category |
Grant-in-Aid for Challenging Exploratory Research
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| Allocation Type | Multi-year Fund |
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| Research Field |
Accounting
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| Research Institution | Ritsumeikan University |
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Principal Investigator |
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| Co-Investigator(Kenkyū-buntansha) |
KANAI Kazuyori 大阪商業大学, 総合経営学部, 教授 (50142831)
SUZUKI Kenichi 明治大学, 経営学部, 教授 (80309674)
MATSUMOTO Yuji 静岡産業大学, 情報学部, 教授 (30387518)
FUKUSHIGE Yae 阪南大学, 経営情報学部, 準教授 (10581853)
KIM Jae Wook 広島大学, 社会科学研究科, 講師 (50599264)
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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 |
¥3,900,000 (Direct Cost: ¥3,000,000、Indirect Cost: ¥900,000)
Fiscal Year 2013: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2012: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2011: ¥1,820,000 (Direct Cost: ¥1,400,000、Indirect Cost: ¥420,000)
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| Keywords | 企業の社会責任 / 統合報告書 / 環境会計 / 統合報告 / 社会責任報告 / ソーシャルビジネス / レピュテーションマネジメント / エンタープライズ・リスク・マネジメント / 統合報告戦略 / 環境経営 / 多様な外部報告統合 |
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| Research Abstract |
We think that public reporting based on Financial Accounting System has a trend for recognizing the choice from multiple alternatives of such systems. More in detail if we would say, we can understand there are three alternatives of such rule, Japanese GAAP,USA-GAAP, and International Financial Reporting Systems(IFRS), and now, we think there are a trend for Japanese Authority to recognize discretionary choice from such three systems rather than the enforcement of one rule. However, looking at companies' practices about annual reports, we can say there is a report with three contents, social, environmental and economic aspects. This is called as "Integrated Report", and we tried to have had hearing the business practices about integrated report in 2012 and 2013.
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