| Project/Area Number |
26285102
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| Research Category |
Grant-in-Aid for Scientific Research (B)
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| Allocation Type | Partial Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Nihon University |
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Principal Investigator |
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| Co-Investigator(Kenkyū-buntansha) |
沖野 光二 兵庫大学, 経済情報学部, 准教授 (00319906)
平賀 正剛 愛知学院大学, 経営学部, 教授 (00329070)
姚 俊 明治大学, 商学部, 講師 (00610932)
菊谷 正人 法政大学, その他の研究科, 教授 (10132101)
向山 敦夫 大阪市立大学, 経営学研究科, 教授 (50200241)
中村 信男 早稲田大学, 商学学術院, 教授 (60267424)
古賀 智敏 東海学園大学, 経営学部, 教授 (70153509)
戸田 統久 近畿大学, 経営学部, 准教授 (70550052)
池田 公司 甲南大学, 経営学部, 教授 (80202886)
村田 英治 日本大学, 商学部, 教授 (90210038)
田代 樹彦 名城大学, 経営学部, 教授 (90268061)
島永 和幸 神戸学院大学, 経営学部, 准教授 (90362821)
越智 信仁 尚美学園大学, 総合政策学部, 教授 (70758771)
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| Research Collaborator |
MORI Yoichi 公認会計士・IIRC Framework Panel
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| Project Period (FY) |
2014-04-01 – 2017-03-31
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| Project Status |
Completed (Fiscal Year 2016)
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| Budget Amount *help |
¥11,830,000 (Direct Cost: ¥9,100,000、Indirect Cost: ¥2,730,000)
Fiscal Year 2016: ¥3,250,000 (Direct Cost: ¥2,500,000、Indirect Cost: ¥750,000)
Fiscal Year 2015: ¥3,900,000 (Direct Cost: ¥3,000,000、Indirect Cost: ¥900,000)
Fiscal Year 2014: ¥4,680,000 (Direct Cost: ¥3,600,000、Indirect Cost: ¥1,080,000)
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| Keywords | 統合報告 / 財務報告 / 概念フレームワーク / IIRC / SASB / CSR / ESG / 戦略報告書 / 会計学 / 企業報告 / 非財務情報 / 統合財務報告制度 / CSR報告書 / ESG情報 |
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| Outline of Final Research Achievements |
The theme of this research is to examine various subjects on IIRC Integrated Reporting Framework and Integrated Report from several viewpoints, such as difference from conceptual framework for financial reporting, business model and risk disclosure, implication of intellectual capial, human capital and natural capital as well as financial capital, a problem of materiality concepts between IIRC Framework and GRI Guideline, external assurance with the process of shaping integrated reporting and new trend of disclosure regulations of individual jurisdictions and clarification of the actual conditions and classification of common characteristics according to type. As a point of comparison in examining conditions in Japan, this research highlights attention paid to problems concerning the formation of a new integrated reporting superstructure and in which financial and non-financial reporting are systematically integrated to the extent possible.
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