Motivation of corporate environmental disclosure
| Project/Area Number |
25780297
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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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 |
Kentaro Azuma 立命館大学, 経営学部, 准教授 (20535843)
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| Project Period (FY) |
2013-04-01 – 2017-03-31
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| Project Status |
Completed (Fiscal Year 2016)
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| Budget Amount *help |
¥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)
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| 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 |
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| 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.
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Report
(5 results)
Research Products
(9 results)
