2013 Fiscal Year Final Research Report
A comprehensive study on corporate governance and evaluation of capital market about corporate investment for environment
| Project/Area Number |
23530579
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Kagawa University |
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Principal Investigator |
PARK Eunjee 香川大学, 経済学部, 教授 (00345860)
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| Project Period (FY) |
2011 – 2013
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| Keywords | 環境投資 / 経営者メッセージ / CSR / コーポレートガバナンス / テキストマイニング |
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| Research Abstract |
We analyzed the letters from CEO in the environmental reports disclosed by listed companies, and abstracted characteristic words from them.
There is a particularly interesting result that companies, which are active in environmental investments, explain the detail about environmental technology in product development, whereas companies, which passively invest to environment, explain only abstract concepts such as CSR.
The research into environmental accounting has mainly focused on quantitative aspects of environmental activities, but our findings from qualitative aspects provide a meaningful implication for future research interests.
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