2013 Fiscal Year Final Research Report
The effect of environmental disclosure on the Issuer themselves
| Project/Area Number |
24830034
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| Research Category |
Grant-in-Aid for Research Activity Start-up
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Hosei University (2013)
Hitotsubashi University (2012) |
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Principal Investigator |
TANAKA YUKI 法政大学, 経済学部, 准教授 (00636178)
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| Project Period (FY) |
2012-08-31 – 2014-03-31
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| Keywords | 会計学 / 環境会計 / 環境財務会計 / 環境経営 / 環境報告 |
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| Research Abstract |
The results of this study are the following two.
First, we verified by focusing on terms of impact on the environmental load reduction activities and environmental management systems of internal corporate, the effect of environmental information disclosure spontaneous activities of the company. As a result, the companies that environmental information disclosure are about progress, has been successful in reducing the environmental load has been shown.
Second, we exploited the Great East Japan Earthquake as circumstances which a request for environmental information disclosure to companies has increased, and verified that investors' risk to companies is different depending on the content or precision of environmental information disclosed.
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