Research on Non-financial information and the Integrated Reporting

2023 Fiscal Year Final Research Report

• Project/Area Number: 18K01943
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Review Section: Basic Section 07100:Accounting-related
• Research Institution: Hosei University
• Principal Investigator: Kawashima Kenji 法政大学, 経営学部, 教授 (80406652)
• Project Period (FY): 2018-04-01 – 2024-03-31
• Keywords: 統合報告

Outline of Final Research Achievements

This study revised its initial research plan due to the impact of the COVID-19 pandemic and analyzed the qualitative characteristics of non-financial information in financial reporting and its effects on users. By focusing on the information about natural capital reported in Integrated Reports and the usage of accounting terms in these reports, the study obtained findings that provide insights into the practice of Integrated Reporting disclosure. Specifically, it analyzed the actual state of natural capital information disclosure through case studies of a Japanese company and examined the methods of reporting corporate environmental activities and their impacts. Additionally, it historically examined the origins and usage of accounting terms, evaluating how these terms influence corporate information disclosure. Furthermore, the study investigated the actual usage of graphs and reviewed guidelines for effective visual information transmission.

Free Research Field

財務会計

Academic Significance and Societal Importance of the Research Achievements

本研究の学術的意義は、財務報告における非財務情報の質的特性とその影響を分析することにより、企業の持続可能性や社会的責任の評価に追加的な視点を提供した点にある。とくに自然資本の情報開示や会計用語の使用法に焦点を当てたことで、従来の財務情報に依存した評価方法を補完し、会計研究の領域を拡張した。社会的意義としては、企業が環境保全活動や持続可能な経営をどのように報告し、その報告がステークホルダーに与える影響を明らかにすることで、企業の透明性と信頼性の向上に寄与した点が挙げられる。また、グラフを用いた効果的な視覚的情報伝達の指針を提供したことで、実務における情報開示の質的向上に貢献したものと考えられる。