| 研究課題/領域番号 |
22K13518
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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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| キーワード | climate change / disclosures / non-financial / CDP |
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| 研究実績の概要 |
Greenwashing is defined as the presentation of misleading positive environmental disclosures. This study examines whether the extent of greenwashing is influenced by corporate governance and assurance using a sample of 429 Japanese companies from 2018-2019 and presents five key findings. Environmental disclosure is positively associated with actual environmental performance. Firms observed with high risk of greenwashing are likely to understate their disclosures, and those firms are likely to use third-party assurance. Assurance is only effectively in mitigating the disclosures-performance asymmetry for non-greenwashing companies. Existing corporate governance is ineffective in curbing greenwashing, indicating a need to develop more effective regulations, standards, and practices.
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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 research progress progresses relatively smoothly as the empirical analysis of the data obtained in the first year of the research has been completed and the first draft of the working paper has been written.
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| 今後の研究の推進方策 |
The paper will be presented in several domestic and international academic conferences to receive feedbacks and comments for further revisions. The revised working paper will be submitted for publication in an international peer-reviewed journal by the end of the year.
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| 次年度使用額が生じた理由 |
Reasons for the remaining balance: The first year expenditure is used to purchase data necessary to conduct the empirical research.
Usage plan: The expenditure planned to be incurred in the next fiscal year will be used to purchase research software, research materials, proofreading fees for publication, and travel expenses for domestic and international conferences.
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