Motivation of corporate environmental disclosure

• Project/Area Number: 25780297
• Research Category: Grant-in-Aid for Young Scientists (B)
• Allocation Type: Multi-year Fund
• Research Field: Accounting
• Research Institution: Ritsumeikan University
• Principal Investigator: Kentaro Azuma 立命館大学, 経営学部, 准教授 (20535843)
• Project Period (FY): 2013-04-01 – 2017-03-31
• Project Status: Completed (Fiscal Year 2016)
• Budget Amount: ¥2,340,000 (Direct Cost: ¥1,800,000、Indirect Cost: ¥540,000); Fiscal Year 2016: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000); Fiscal Year 2015: ¥130,000 (Direct Cost: ¥100,000、Indirect Cost: ¥30,000); Fiscal Year 2014: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000); Fiscal Year 2013: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
• Keywords: 環境ディスクロージャー / 内容分析 / 正統性理論 / 自発開示理論 / 環境会計 / 環境情報開示 / 環境パフォーマンス / 社会・環境情報開示 / 正統性 / イベントスタディ

Outline of Final Research Achievements

This project researches on motivations of environmental disclosure by employing methodologies widely used in non-Japanese accounting journals. Specifically, I researched on the topic in the context of "disclosure reaction of Japanese power industry subsequent to the Fukushima Nuclear Accident" and "relation of environmental disclosure and environmental performance in Japanese electronics industry." Basing on legitimacy theory, content analysis,statistical tests and so on, this study discussed on the motivations of environmental disclosure among from unique perspectives.

Research Products

• [Int'l Joint Research] Queensland University of Technology(Australia)
• [Journal Article] コーポレート・フィランソロピーによる災害対応ー東日本大震災直後の被災者支援行動に収益性と地理的近接性が与えた影響ー (2015)
  • Author(s): 東健太郎
  • Journal Title: 立命館経営学 Volume: 54 Pages: 49-66
  • NAID: 120005679978
  • Peer Reviewed / Acknowledgement Compliant
• [Presentation] 環境ディスクロージャーと環境パフォーマンスの関連性 (2016)
  • Author(s): 東 健太郎・王 睿
  • Organizer: 日本会計研究学会
  • Place of Presentation: グランシップ静岡（静岡県）
  • Year and Date: 2016-09-11
• [Presentation] Double-Edge of Corporate Legitimating Disclosure Reactions of Japanese nuclear industry to the Fukushima Nuclear Accident (2016)
  • Author(s): Kentaro Azuma, Azizul Islam
  • Organizer: 8th Asia-Pacific Interdisciplinary Research in Accounting Conference
  • Place of Presentation: RMIT University, Melbourne
  • Year and Date: 2016-07-13
  • Int'l Joint Research
• [Presentation] Double-Edge of Corporate Legitimating Disclosure Reaction of Tokyo Electric Power Company(TEPCO) to the Fukushima Nuclear Accident (2015)
  • Author(s): Kentaro Azuma and Azizul Islam
  • Organizer: A-CSEAR
  • Place of Presentation: Sydney(Australia)
  • Year and Date: 2015-12-11
  • Int'l Joint Research
• [Presentation] 日本企業におけるコーポレート・フィランソロピー － 東日本大震災直後の被災者支援行動に収益 性と連帯感が与えた影響 － (2015)
  • Author(s): 東健太郎
  • Organizer: 日本社会関連会計学会
  • Place of Presentation: 名城大学（愛知県名古屋市）
  • Year and Date: 2015-06-27
• [Presentation] Double-edge of corporate legitimating disclosure - Reactions of Japanese nuclear power companies to the Fukushima Nuclear Accident (2015)
  • Author(s): Kentaro Azuma & Azizul Islam
  • Organizer: Research Seminar Series
  • Place of Presentation: Brisbane, Australia
  • Year and Date: 2015-01-22
  • Invited
• [Presentation] イベントスタディにおける環境情報開示
  • Author(s): 東健太郎
  • Organizer: 日本社会関連会計学会
  • Place of Presentation: 獨協大学（埼玉県）
• [Book] Market Reaction to the Fukushima Nuclear Accident in Japan Das Publicness-Puzzle, Martin Knoke usw. (Hrsg.) (2015)
  • Author(s): Kentaro Azuma
  • Total Pages: 488
  • Publisher: Jacobs Verlag