• Search Research Projects
  • Search Researchers
  • How to Use
  1. Back to project page

2022 Fiscal Year Final Research Report

Theoretical and empirical research on the function of integrated reporting

Research Project

  • PDF
Project/Area Number 18K01925
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Review Section Basic Section 07100:Accounting-related
Research InstitutionKyoto University of Advanced Science

Principal Investigator

FU XIN  京都先端科学大学, 経済経営学部, 准教授 (80551051)

Co-Investigator(Kenkyū-buntansha) 古賀 智敏  神戸大学, 経営学研究科, 名誉教授 (70153509)
Project Period (FY) 2018-04-01 – 2023-03-31
Keywords統合報告 / 知的資産(知的資本) / 認識・測定 / 開示・報告 / J. of Intellectual Cap.
Outline of Final Research Achievements

This study aims to clarify and verify the roles of integrated reporting through case studies and content analysis after theoretically defining them.
Specifically, theoretical research was conducted on the roles of integrated reporting from the aspects of “the transformation of securities markets and the utility of integrated reporting in long-term decision making”, “a strategic tool for reputation promotion”, and “the role of non-financial information disclosure”. Furthermore, the study identifies the shift in researchers’ interests from recognition and measurement to reporting and disclosure of non-financial information on intellectual assets, with the international move from non-financial information disclosure standard-setters to the ISSB. The study also examines the role of integrated reporting by analysing the disclosure systems and examples of non-financial information on tax strategy and human capital.

Free Research Field

財務会計

Academic Significance and Societal Importance of the Research Achievements

ここ数十年、企業の価値創出源泉としての知的資産(知的資本)の台頭に伴い、財務情報をメインとしてきた企業報告は、大きな変革を向かえ、企業の利害関係者にとって非財務情報の重要性が認識されつつある。企業の知的資産をめぐる認識・測定、開示・報告の議論が活発に行われ、非財務情報の開示媒体としての統合報告書が登場した。
しかし、統合報告書の役割は何か、非財務情報の開示のあり方はどうあるべきかについては必ずしも理論的、実務的に確立したとは言えない。本研究は、統合報告の役割を理論的側面から議論し、近年の非財務情報に対する研究者の関心の変遷、および投資家に評価される非財務情報の内容は何かを明らかにした。

URL: 

Published: 2024-01-30  

Information User Guide FAQ News Terms of Use Attribution of KAKENHI

Powered by NII kakenhi