サステナビリティ開示基準設定におけるEBPMと正統性：SEC・EFRAG・ISSBの比較実証

• Project/Area Number: 26K05233
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Review Section: Basic Section 07100:Accounting-related
• Research Institution: Kyushu University
• Principal Investigator: 大石 桂一 九州大学, 経済学研究院, 教授 (10284605)
• Project Period (FY): 2026-04-01 – 2029-03-31
• Project Status: Adopted (Fiscal Year 2026)
• Budget Amount: ¥3,640,000 (Direct Cost: ¥2,800,000、Indirect Cost: ¥840,000); Fiscal Year 2028: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000); Fiscal Year 2027: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000); Fiscal Year 2026: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)