Research on Value Creation and Comunication

2016 Fiscal Year Final Research Report

• Project/Area Number: 26380618
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Research Field: Accounting
• Research Institution: Senshu University
• Principal Investigator: Ito Kazunori 専修大学, 商学部, 教授 (40176326)
• Project Period (FY): 2014-04-01 – 2017-03-31
• Keywords: 統合報告 / インタンジブルズ / ステークホルダー / 企業価値 / 価値創造プロセス / 情報開示 / 情報利用

Outline of Final Research Achievements

Value is two type of thinking, single value thinking and multiple value thinking. Single value thinking includes economic (shareholder) value, customer value, social value, and organizational value. Multiple value thinking includes Creating Shared Value which is economic value plus social value, and stakeholder value which is all values. We studied empirically the cause and effect of between all values.
Stakeholder needs Integrated Reporting, which corporations could take any communication (engagement) with stakeholder, to disclose their value creation processes to stakeholder. Integrated Reporting insist on information disclosure, but we proposed information disclosure and availability.

Free Research Field

社会科学