Construction and development of the Linked Sustainability Accounting

2015 Fiscal Year Final Research Report

• Project/Area Number: 25285137
• Research Category: Grant-in-Aid for Scientific Research (B)
• Allocation Type: Partial Multi-year Fund
• Section: 一般
• Research Field: Accounting
• Research Institution: Yokohama National University
• Principal Investigator: YAGI HIROYUKI 横浜国立大学, 国際社会科学研究院, 教授 (60210217)
• Co-Investigator(Kenkyū-buntansha): HASEGAWA Naoya 法政大学, 人間環境学部, 教授 (50432159) ; CHIBA Takanori 明治大学, 経営学部, 教授 (30309637) ; UEDA Atuki 専修大学, 商学部, 准教授 (50591575) ; OGATA Kensuke 長崎県立大学, 経営学部, 教授 (20347694) ; OGAWA Tetuhiko 佐賀大学, 経営学部, 教授 (20363418) ; INOUE Sadako 流通科学大学, 商学部, 教授 (50388857) ; OMORI Akira 横浜国立大学, 国際社会科学研究院, 教授 (00340141) ; MARUYAMA Yoshihisa 中央大学, 経済学部, 教授 (10342312) ; KNETOU Masanao 法政大学, 人間環境学部, 准教授 (10451478) ; KIMURA Akihisa 横浜国立大学, 国際社会科学研究院, 准教授 (80585753)
• Project Period (FY): 2013-04-01 – 2016-03-31
• Keywords: サステナビリティ会計 / サステナビリティ戦略 / 環境会計 / 統合報告 / バリューチェーン

Outline of Final Research Achievements

This study consists of the following three dimensions. (1)Sustainability reporting accounting ( examinations of the current models of sustainability reporting accounting , social network analyses of the organizations which issue sustainability guidelines, empirical researches on the basis of integrated reporting data and financial performance data.) (2)Sustainability management accounting ( examinations of the current models of sustainability strategy and sustainability management accounting, development of the carbon accounting matrix for the value chain management, development of the biomass environmental accounting and the sustainability BSC as a mezzo accounting.) (3)Linked sustainability accounting　(development of the linked sustainability accounting which links sustainability reporting accounting and sustainability management accounting.)

Free Research Field

環境会計