Relationship between Innovation and Environmental Performance in the Japanese Manufacturing Industry

2022 Fiscal Year Final Research Report

• Project/Area Number: 19K13850
• Research Category: Grant-in-Aid for Early-Career Scientists
• Allocation Type: Multi-year Fund
• Review Section: Basic Section 07100:Accounting-related
• Research Institution: Sonoda Women's University (2022); Shiga University (2019-2021)
• Principal Investigator: KITADA Maki 園田学園女子大学, 経営学部, 准教授 (30824198)
• Project Period (FY): 2019-04-01 – 2023-03-31
• Keywords: 管理会計 / 無形資産 / イノベーション / 環境業績 / 環境経営 / 環境配慮型製品 / 非財務情報 / 温室効果ガス排出量

Outline of Final Research Achievements

This study aims to clarify the relationship between corporate innovation and environmental performance through quantitative and qualitative analysis, focusing on the characteristics of the Japanese manufacturing industry. To this end, this study empirically examined data published regarding financial and environmental performance after organizing the current status and issues of environmentally friendly activities. In addition, this study conducted a questionnaire survey on the actual state of environmental conservation activities of Japanese companies and the results of their efforts.

Consequently, it became clear that the accumulated innovation enhances environmental performance. Furthermore, the interviews revealed that although each company has its own issues, there are fundamental issues in internal environmental education and human resource management rather than issues that can be solved through innovation and technological development.

Free Research Field

会計学

Academic Significance and Societal Importance of the Research Achievements

日本企業の環境経営は世界有数の実績があり，気候変動に関する情報開示も進んでいる。ESG投資や統合報告を行う企業も増加し，財務情報にくわえ非財務情報へも関心が高まっている。そのため企業は特別な取組ではなく，評価の対象として，また企業価値の向上のため，環境配慮型活動を行い，その成果である環境業績を高めることが重要になっている。これまでの管理会計研究において，イノベーションと環境業績の関係，および環境経営の成果や課題についての研究は発展段階にある。そのため，本研究において定量的かつ定性的に，製造業におけるイノベーションと環境業績の関係を分析したことは，学術的にも社会的にも高い意味をもつと考えられる。