Theory between trust of UK and strategic report of company act 2006 in UK

2017 Fiscal Year Final Research Report

• Project/Area Number: 15K03805
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Research Field: Accounting
• Research Institution: Hyogo University
• Principal Investigator: OKINO Koji 兵庫大学, 共通教育機構, 准教授 (00319906)
• Project Period (FY): 2015-04-01 – 2018-03-31
• Keywords: 戦略報告書 / 英国会社法 / 信託法理 / 会計 / 非財務報告 / コーポレートガバナンス / 南アフリカ / キング・コード

Outline of Final Research Achievements

This study is to try consider and to present the ideal way of disclose information of the value creation process, business model, as a trust responsibility, referring to the practice and system of the Strategic Report of the company act 2006 in UK. Concretely, we have clarified the necessity that the obligation of the director of Article 172 of company act 2006; the obligation to promote the success in the company. The object of the Strategic Report is the way for the director to report the obligation of the director, Article 172 in order to use it for the shareholder's evaluation for the director.
In addition, we have presented the patternsing of the corporate governance theory, and pointed out that the trust law was a base of the company system and the stewardship system.

Free Research Field

国際会計