Motivation of corporate environmental disclosure

2016 Fiscal Year Final Research Report

• Project/Area Number: 25780297
• Research Category: Grant-in-Aid for Young Scientists (B)
• Allocation Type: Multi-year Fund
• Research Field: Accounting
• Research Institution: Ritsumeikan University
• Principal Investigator: Kentaro Azuma 立命館大学, 経営学部, 准教授 (20535843)
• Project Period (FY): 2013-04-01 – 2017-03-31
• Keywords: 環境ディスクロージャー / 内容分析 / 正統性理論 / 自発開示理論

Outline of Final Research Achievements

This project researches on motivations of environmental disclosure by employing methodologies widely used in non-Japanese accounting journals. Specifically, I researched on the topic in the context of "disclosure reaction of Japanese power industry subsequent to the Fukushima Nuclear Accident" and "relation of environmental disclosure and environmental performance in Japanese electronics industry." Basing on legitimacy theory, content analysis,statistical tests and so on, this study discussed on the motivations of environmental disclosure among from unique perspectives.

Free Research Field

環境会計、環境経営