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Accounting for Natural Capital in Japanese Companies : From Biodiversity Conservation to Value Creation of Natural Capital
https://doi.org/10.32286/00026195
https://doi.org/10.32286/00026195e864569b-b0f1-41a5-a257-4ecc57c8c92f
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
KU-1100-20220300-03.pdf (719.4 kB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
|---|---|---|---|---|---|---|
| 公開日 | 2022-03-24 | |||||
| タイトル | ||||||
| タイトル | Accounting for Natural Capital in Japanese Companies : From Biodiversity Conservation to Value Creation of Natural Capital | |||||
| 言語 | ||||||
| 言語 | eng | |||||
| 資源タイプ | ||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
| 資源タイプ | departmental bulletin paper | |||||
| ID登録 | ||||||
| ID登録 | 10.32286/00026195 | |||||
| ID登録タイプ | JaLC | |||||
| 著者 |
Oka, Shoji
× Oka, Shoji× Wu, Qi× 中嶌, 道靖 |
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| 著者別名 | ||||||
| 識別子Scheme | WEKO | |||||
| 識別子 | 50281 | |||||
| 姓名 | 岡, 照二 | |||||
| 著者別名 | ||||||
| 識別子Scheme | WEKO | |||||
| 識別子 | 50282 | |||||
| 姓名 | 呉, 綺 | |||||
| 著者別名 | ||||||
| 識別子Scheme | WEKO | |||||
| 識別子 | 50283 | |||||
| 姓名 | 中嶌, 道靖 | |||||
| 概要 | ||||||
| 内容記述タイプ | Other | |||||
| 内容記述 | This study analyses natural capital management in Japanese companies from an accounting perspective. We used data from Nikkei and Toyo Keizai to clarify the current status of natural capital accounting and biodiversity conservation activities in Japanese companies. Furthermore, we conducted case studies of Sanden, Kirin, Toshiba, Sekisui Chemical and Eisai, which have been implementing advanced practices in natural capital management and accounting. First, the importance of intangible assets in corporate management and accounting is increasing, especially in a sustainable society, and the measurement and disclosure of natural capital is necessary. We found that the number of environmental accounting and environmental reports by Japanese companies has been decreasing, while the number of integrated reports that include natural capital has been increasing. Finally, we discuss the significance of natural capital accounting, from environmental accounting to sustainability accounting and from biodiversity conservation to value creation. | |||||
| 内容記述 | ||||||
| 内容記述タイプ | Other | |||||
| 内容記述 | JSPS KAKENHI Grant Number 21K13407 and 21K01800 | |||||
| 書誌情報 |
Kansai University review of business and commerce 巻 21, p. 31-50, 発行日 2022-03 |
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| ISSN | ||||||
| 収録物識別子タイプ | ISSN | |||||
| 収録物識別子 | 13448455 | |||||
| 書誌レコードID | ||||||
| 収録物識別子タイプ | NCID | |||||
| 収録物識別子 | AA11662421 | |||||
| 著者版フラグ | ||||||
| 出版タイプ | VoR | |||||
| 出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
| 出版者 | ||||||
| 出版者 | Faculty of Business and Commerce, Kansai University | |||||
| 出版者（他言語） | ||||||
| 値 | 関西大学商学部 | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Natural Capital | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Biodiversity Conservation | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Value Creation | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Sustainability | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | 関西大学 | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Kansai University | |||||
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Cite as
Oka, Shoji, Wu, Qi, 中嶌, 道靖, 2022, Accounting for Natural Capital in Japanese Companies : From Biodiversity Conservation to Value Creation of Natural Capital: Faculty of Business and Commerce, Kansai University, 31–50 p.
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