2012 Fiscal Year Final Research Report
Disclosure of Accounting Information Related to Environmental Risk on Financial Reports in Japan
| Project/Area Number |
22530505
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Kinki University |
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Principal Investigator |
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| Project Period (FY) |
2010 – 2012
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| Keywords | 環境会計 |
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| Research Abstract |
This research examines the issues of disclosure of accounting information related to environmental risks on financial reports in Japan based on mandatory annual reports for investors. The research explores the current development regarding disclosure of sustainability information, which has been increasingly needed to be accounted for by investors and other stakeholders within various institutional frameworks and international agreements around the world. The research analyzes the disclosure practices of accounting for asset retirement obligations, which was first regulated in Japanese mandatory reporting in 2010. The research recommends the need for further improvements for clear risk disclosure.
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Research Products
(11 results)
