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The effect of environmental disclosure on the Issuer themselves

Research Project

Project/Area Number 24830034
Research Category

Grant-in-Aid for Research Activity Start-up

Allocation TypeSingle-year Grants
Research Field Accounting
Research InstitutionHosei University (2013)
Hitotsubashi University (2012)

Principal Investigator

TANAKA YUKI  法政大学, 経済学部, 准教授 (00636178)

Project Period (FY) 2012-08-31 – 2014-03-31
Project Status Completed (Fiscal Year 2013)
Budget Amount *help
¥2,080,000 (Direct Cost: ¥1,600,000、Indirect Cost: ¥480,000)
Fiscal Year 2013: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2012: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Keywords会計学 / 環境会計 / 環境財務会計 / 環境経営 / 環境報告
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.

Report

(3 results)
  • 2013 Annual Research Report   Final Research Report ( PDF )
  • 2012 Annual Research Report
  • Research Products

    (9 results)

All 2014 2013 Other

All Presentation (8 results) Remarks (1 results)

  • [Presentation] Environmental disclosure and cost of capital : Evidence from the Fukushima nuclear accident2014

    • Author(s)
      Pietoro Bonetti, Charles Cho, Giovannna Michelon, Yuki Tanaka
    • Organizer
      37^<th> Annual Congress European Accounting Association
    • Place of Presentation
      Tallinn Business School、エストニア
    • Year and Date
      2014-05-22
    • Related Report
      2013 Final Research Report
  • [Presentation] Environmental disclosure and cost of capital : Evidence from the Fukushima nuclear accident2014

    • Author(s)
      Pietoro Bonetti, Charles Cho, Giovannna Michelon, Yuki Tanaka
    • Organizer
      12^<th> World Congress of Accounting Education and Researchers
    • Place of Presentation
      University of Florence,イタリア
    • Related Report
      2013 Final Research Report
  • [Presentation] Environmental disclosure and cost of capital : Evidence from the Fukushima nuclear accident2014

    • Author(s)
      Pietoro Bonetti, Charles Cho, Giovannna Michelon, Yuki Tanaka
    • Organizer
      2014 American Accounting Association Annual Meeting
    • Place of Presentation
      Atlanta Marriott Marcus and Hilton Atlanta、アメリカ
    • Related Report
      2013 Final Research Report
  • [Presentation] ENVIRONMENTAL DISCLOSURE AND THE COST OF CAPITAL: EVIDENCE FROM THE FUKUSHIMA NUCLEAR ACCIDENT2014

    • Author(s)
      Giovanna Michelon
    • Organizer
      37th European Accounting Association Annual Congress
    • Place of Presentation
      Tallinn University, Estonia
    • Related Report
      2013 Annual Research Report
  • [Presentation] ENVIRONMENTAL DISCLOSURE AND THE COST OF CAPITAL: EVIDENCE FROM THE FUKUSHIMA NUCLEAR ACCIDENT2014

    • Author(s)
      Giovanna Michelon
    • Organizer
      2014 American Accounting Association Annual Meeting
    • Place of Presentation
      Atlanta Marriott Marquis and Hilton Atlanta, United States
    • Related Report
      2013 Annual Research Report
  • [Presentation] ENVIRONMENTAL DISCLOSURE AND THE COST OF CAPITAL: EVIDENCE FROM THE FUKUSHIMA NUCLEAR ACCIDENT2014

    • Author(s)
      Giovanna Michelon
    • Organizer
      12th World Congress of Accounting Educators and Researchers
    • Place of Presentation
      University of Florence, Italy
    • Related Report
      2013 Annual Research Report
  • [Presentation] Does Environmental Disclosure Influence Cost of Capital? An Empirical Investigation of Japanese Companies2013

    • Author(s)
      Charles Cho, Giovannna Michelon, Yuki Tanaka
    • Organizer
      The Seventh Asia Pacific Interdisciplinary Research in Accounting Conference
    • Place of Presentation
      神戸大学
    • Year and Date
      2013-07-27
    • Related Report
      2013 Final Research Report
  • [Presentation] Does Environmental Disclosure Influence Cost of Capital? An Empirical Investigation of Japanese Companies2013

    • Author(s)
      Charles Cho, Giovannna Michelon, Yuki Tanaka
    • Organizer
      36^<th> Annual Congress European Accounting Association
    • Place of Presentation
      Dauphine大学、フランス
    • Year and Date
      2013-05-08
    • Related Report
      2013 Final Research Report
  • [Remarks] SSRN公開のワーキングペーパー

    • URL

      http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2373877

    • Related Report
      2013 Final Research Report

URL: 

Published: 2012-11-27   Modified: 2019-07-29  

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