An International study of field survey and positive analysis for natural capital management and accounting

2019 Fiscal Year Final Research Report

• Project/Area Number: 16K17222
• Research Category: Grant-in-Aid for Young Scientists (B)
• Allocation Type: Multi-year Fund
• Research Field: Accounting
• Research Institution: Kansai University
• Principal Investigator: OKA Shoji 関西大学, 商学部, 准教授 (10599260)
• Project Period (FY): 2016-04-01 – 2020-03-31
• Keywords: 自然資本会計 / 自然資本経営 / サステナビリティ会計 / 気候変動 / 生物多様性

Outline of Final Research Achievements

This research project carried out research activities on the analysis, evaluation, and disclosure methods of natural capital by clarifying the state of natural capital management and accounting in Japanese companies to solve global environmental problems. Natural capital refers to natural assets such as water, air, soil, forests, and biodiversity. As a research method, the interview survey with Japanese companies and the analysis of published data were conducted.
Consequently, I find Japanese companies, which were leading in environmental management, have already working on natural capital management and accounting. It became clear that these companies conducted the quantitative assessment of natural capital, and disclosed the related information using environmental reports.

Free Research Field

会計学

Academic Significance and Societal Importance of the Research Achievements

本研究課題は、日本における社会科学分野、とりわけ会計学・経営学の研究領域において、これまで学術的研究がほとんど実施されておらず、本研究が初めて本格的に日本企業における自然資本経営・会計について実態調査及び事例研究を中心に行った点に学術的意義があると思われる。
また、本研究課題は現在国際的課題となっている環境問題・資源枯渇問題と密接な関係があり、実際に自然資本を使用しまた環境保全活動を実施している日本企業の実態について、学術論文及び学会報告等で研究成果を明らかにすることは、社会的意義があると思われる。