2014 Fiscal Year Final Research Report
The study of the influences on economic performance of environmental initiatives and disclosures in Japanese companies
Project/Area Number |
24530561
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Research Category |
Grant-in-Aid for Scientific Research (C)
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Allocation Type | Multi-year Fund |
Section | 一般 |
Research Field |
Accounting
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Research Institution | Kobe University |
Principal Investigator |
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Co-Investigator(Kenkyū-buntansha) |
KOKUBU Katsuhiko 神戸大学, 大学院経営学研究科, 教授 (70225407)
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Project Period (FY) |
2012-04-01 – 2015-03-31
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Keywords | 環境情報開示 / 環境への取り組み / 経済パフォーマンス / 需要の増加 / 生産性の向上 |
Outline of Final Research Achievements |
Although the positive influence of environmental initiatives on economic performance generally results from plural paths, involving both an increase in demand and an improvement in productivity, it is expected that the environmental initiatives through an increase in demand will not directly but indirectly via disclosed information influence economic performance. The empirical findings that used data on Japanese manufacturing firms support the view that although environmental initiatives enhance economic performance, even if only the effect of an improvement in productivity is considered, environmental initiatives enhance economic performance further if the effect of an increase in demand is also considered; thus environmental disclosures play an important role for the relationship.
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Free Research Field |
環境経営・CSR経営
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