2013 Fiscal Year Final Research Report
Evaluation System of Research and Development Project
| Project/Area Number |
23530564
|
|---|
| Research Category |
Grant-in-Aid for Scientific Research (C)
|
| Allocation Type | Multi-year Fund |
|---|
| Section | 一般 |
|---|
| Research Field |
Accounting
|
|---|
| Research Institution | Tohoku University |
|---|
Principal Investigator |
AOKI Masaaki 東北大学, 経済学研究科(研究院), 教授 (90202473)
|
|---|
| Co-Investigator(Kenkyū-buntansha) |
MANAMI Takashi 関東学園大学, 経済学部, 准教授 (10438749)
MATSUDA Yasuhiro 東北大学, 経済学研究科, 准教授 (70451507)
|
|---|
| Project Period (FY) |
2011 – 2013
|
| Keywords | 研究開発活動 / 非財務指標 / 業績評価 / 環境関連指標 |
|---|
| Research Abstract |
Recently, many companies are interested in the environmental problem and the strategy regarding environment becomes important more and more to keep their sustainability. Considering this situation, we focus on the non-financial indicators such as the emission of greenhouse gas or the environmental technology. We find that there are some significant relationships between these non-financial indicators and company value or profits. Furthermore, we analyze the relationship between these non-financial indicators and R&D activities, and find some significant relationship between them although the degree of relationship depends on the industries. The results obtained in our research suggest that the new non-financial indicators, which we specify in our study, will be promising performance evaluation measures for evaluating the outcome of the R&D project.
|
