2013 Fiscal Year Final Research Report
Study on environmental performance evaluation method for cross company comparison
| Project/Area Number |
23530591
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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 | Aoyama Gakuin University |
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Principal Investigator |
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| Project Period (FY) |
2011 – 2013
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| Keywords | 環境会計 / 環境経営 / 環境パフォーマンス / JEPIX |
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| Research Abstract |
A method of environmental performance that enables cross-company comparison is developed. The level of disclosure of emission data in environmental reports varies among companies, and thus, for external stakeholders to make a cross-company comparison it is necessary to provide an incentive for the disclosure of data regarding a wide range of substance emissions. In the method, non-disclosure penalty system is employed, in which estimated emissions including penalties are imposed on those companies that do not disclose emission data. As a single score method, JEPIX 2010 is developed using the up-to-data emission data and political regulation. By the method, informational transparency increases the reliability of a single-score indicator along with integration of an incentive for information disclosure. This helps to provide clear and useful information to external stakeholders and to encourage fair competition in corporate environmental performance.
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