| 研究課題/領域番号 |
22K13518
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| 研究種目 |
若手研究
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| 配分区分 | 基金 |
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| 審査区分 |
小区分07100:会計学関連
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| 研究機関 | 名古屋商科大学 |
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研究代表者 |
Frendy 名古屋商科大学, 商学部, 准教授 (00825218)
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| 研究期間 (年度) |
2022-04-01 – 2025-03-31
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| 研究課題ステータス |
交付 (2023年度)
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| 配分額 *注記 |
4,160千円 (直接経費: 3,200千円、間接経費: 960千円)
2024年度: 780千円 (直接経費: 600千円、間接経費: 180千円)
2023年度: 1,430千円 (直接経費: 1,100千円、間接経費: 330千円)
2022年度: 1,950千円 (直接経費: 1,500千円、間接経費: 450千円)
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| キーワード | climate change / disclosures / nonfinancial / CDP / non-financial / ESG / Sustainable Development / Greenwashing / Japan / Financial Reporting |
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| 研究開始時の研究の概要 |
Japan is considered as one of the leading countries with the fastest growing and the highest number of companies that disclose ESG information. This research aims develop robust measures of greenwashing, examine mitigating corporate governance characteristics, and investigate its effect on accounting conservatism. This research provides insights for Japanese capital market participants and regulators concerned with the reliability of ESG information.
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| 研究実績の概要 |
The study develops a measure of environmental greenwashing, defined as the overstatement of companies' environmental disclosures compared to their actual performance. It examines the relationship between greenwashing probability and environmental performance, and investigates the impact of Japanese firm-level corporate governance and third-party assurance on greenwashing. The analysis of 420 firm-years from 2018-2019 reveals that the likelihood of greenwashing is negatively associated with environmental performance, supporting the reliability of the greenwashing measure. The study finds that Japanese corporate governance characteristics are ineffective at mitigating greenwashing, and assurance can be exploited by greenwashing companies to increase their overstatement.
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| 現在までの達成度 (区分) |
現在までの達成度 (区分)
2: おおむね順調に進展している
理由
The greenwashing manuscript was submitted to the Meditari Accountancy Research journal and is currently undergoing the first round of review. A second greenwashing manuscript is currently being drafted.
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| 今後の研究の推進方策 |
The first round of peer review for the greenwashing paper will be completed with a submission in early June. A second working paper, which explores the relationship between greenwashing and accounting conservatism, will be finished by the middle of July. The second paper will then be submitted for presentation at international conferences.
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