2013 Fiscal Year Final Research Report
Accountability and Assessment of Managerial Ethics and Social Responsibilities for Today's Farm Businesses
| Project/Area Number |
23658183
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| Research Category |
Grant-in-Aid for Challenging Exploratory Research
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| Allocation Type | Multi-year Fund |
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| Research Field |
Agro-economics
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| Research Institution | Kyoto University |
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Principal Investigator |
ODA Shigeaki 京都大学, (連合)農学研究科(研究院), 教授 (70169308)
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| Co-Investigator(Kenkyū-buntansha) |
SHIKATA Yasuyuki 県立広島大学, 生命環境学部, 教授 (20178859)
FURUTUKA Hideo 鳥取大学, 農学部, 教授 (50132824)
KITADA Kikuo 東京農業大学, 国際食料情報学部, 教授 (20120131)
KAGAWA Bunyou 龍谷大学, 経営学部, 教授 (10291238)
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| Project Period (FY) |
2011 – 2013
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| Keywords | 農業会計 / 社会的責任 / 説明責任 / CSR / ガバナンス |
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| Research Abstract |
Firstly I carried out type classification of the CSR accounts which some companies are carrying out and clarified the feature. That is, 1)19 of 505 investigation companies had reported CSR accounts. When type classification of them was carried out, the added value distribution type report was 14 companies, and there were most the type. 2) There were several companies which have included society and environment in the distribution place.
Secondly I tried to make the added value statement using the financial statements and the production history of the agriculture union corporation Y in Tottori Prefecture based on the present condition of the companies mentioned above. As a result, I was able to display employee and officer ,government, creditor ,and "environment" as a distribution place of added value.
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Research Products
(14 results)
