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A study on sustainability reporting and corporate social evaluation

Research Project

Project/Area Number 26380635
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Research Field Accounting
Research InstitutionKansai University

Principal Investigator

Onishi Yasushi  関西大学, 会計研究科, 教授 (80412120)

Co-Investigator(Kenkyū-buntansha) 野田 昭宏  滋賀大学, 経済学部, 教授 (40350235)
Project Period (FY) 2014-04-01 – 2017-03-31
Project Status Completed (Fiscal Year 2016)
Budget Amount *help
¥4,810,000 (Direct Cost: ¥3,700,000、Indirect Cost: ¥1,110,000)
Fiscal Year 2016: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2015: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2014: ¥1,950,000 (Direct Cost: ¥1,500,000、Indirect Cost: ¥450,000)
Keywords持続可能性報告 / 正統性 / 同型化 / レピュテーション / 持続可能性会計 / ステイクホルダー
Outline of Final Research Achievements

In this study, we analyzed the relationship between sustainability reporting practices and corporate social evaluation, theoretically and empirically. Our conclusion is divided into three parts. First, literature on sustainability reporting employing institutional theory is increasing. Second, from institutional perspective, companies that seek to legitimate themselves may make their sustainability reports similar to the reports issued by other companies. Third, companies with high CSR reputation may be exerted pressure to be legitimate because of their visibility.

Report

(4 results)
  • 2016 Annual Research Report   Final Research Report ( PDF )
  • 2015 Research-status Report
  • 2014 Research-status Report

Research Products

(8 results)

All 2017 2016 2015

All Journal Article (3 results) (of which Acknowledgement Compliant: 3 results) Presentation (5 results) (of which Int'l Joint Research: 2 results)

  • [Journal Article] 管理会計研究における制度的視点 ― 正統性と同型化―2017

    • Author(s)
      大西 靖
    • Journal Title

      現代会計と社会

      Volume: 11 Pages: 1-11

    • NAID

      120006324357

    • Related Report
      2016 Annual Research Report
    • Acknowledgement Compliant
  • [Journal Article] 『社会環境報告による正統化と持続可能性』2016

    • Author(s)
      大西 靖
    • Journal Title

      ワーキングペーパー(関西大学会計学会)

      Volume: 12 Pages: 1-12

    • Related Report
      2015 Research-status Report
    • Acknowledgement Compliant
  • [Journal Article] 持続可能性会計とステイクホルダーとの対話2015

    • Author(s)
      大西 靖
    • Journal Title

      現代社会と会計

      Volume: 第9号 Pages: 79-87

    • Related Report
      2014 Research-status Report
    • Acknowledgement Compliant
  • [Presentation] 統合報告における資本形態の理論的検討2016

    • Author(s)
      大西 靖
    • Organizer
      日本社会関連会計学会第29回 全国大会
    • Place of Presentation
      愛知大学
    • Year and Date
      2016-10-29
    • Related Report
      2016 Annual Research Report
  • [Presentation] 持続可能性報告による組織の正統化2016

    • Author(s)
      大西 靖
    • Organizer
      日本管理会計学会 2016年度第2回関西・中部部会
    • Place of Presentation
      香川大学
    • Year and Date
      2016-10-22
    • Related Report
      2016 Annual Research Report
  • [Presentation] Legitimacy in the field of sustainable businesses: Determinants of sustainability reporting2016

    • Author(s)
      Yasushi Onishi, Chika Saka, Katsuhiko Kokubu and Akihiro Noda
    • Organizer
      8th Asia-Pacific Interdisciplinary Research in Accounting Conference
    • Place of Presentation
      RMIT University, Australia
    • Year and Date
      2016-07-15
    • Related Report
      2016 Annual Research Report
    • Int'l Joint Research
  • [Presentation] 日本における持続可能性情報開示の規定要因分析-同型化による正統化-2015

    • Author(s)
      大西靖、野田昭宏、阪智香、國部克彦
    • Organizer
      日本会計研究学会 第74回大会
    • Place of Presentation
      神戸大学
    • Year and Date
      2015-09-08
    • Related Report
      2015 Research-status Report
  • [Presentation] Legitimacy in relation to company reputation: Isomorphism of sustainability reorting2015

    • Author(s)
      Yasushi Onishi, Akihiro Noda, Chika Saka, Katsuhiko Kokubu
    • Organizer
      27th International Congress on Social and Environmental Accounting Research
    • Place of Presentation
      Royal Holloway, University of London
    • Year and Date
      2015-08-26
    • Related Report
      2015 Research-status Report
    • Int'l Joint Research

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Published: 2014-04-04   Modified: 2018-03-22  

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