| 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
|
| 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)
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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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