{"created":"2023-05-15T12:28:38.361832+00:00","id":22178,"links":{},"metadata":{"_buckets":{"deposit":"efce9fff-10de-4e96-bb93-585513f63155"},"_deposit":{"created_by":10,"id":"22178","owners":[10],"pid":{"revision_id":0,"type":"depid","value":"22178"},"status":"published"},"_oai":{"id":"oai:kansai-u.repo.nii.ac.jp:00022178","sets":["528:1287:1288:2995"]},"author_link":["50280","5952","18275","50281","50283","50282"],"item_10_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2022-03","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"50","bibliographicPageStart":"31","bibliographicVolumeNumber":"21","bibliographic_titles":[{"bibliographic_title":"Kansai University review of business and commerce"}]}]},"item_10_description_4":{"attribute_name":"概要","attribute_value_mlt":[{"subitem_description":"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.","subitem_description_type":"Other"}]},"item_10_description_5":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"JSPS KAKENHI Grant Number 21K13407 and 21K01800","subitem_description_type":"Other"}]},"item_10_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"50281","nameIdentifierScheme":"WEKO"}],"names":[{"name":"岡, 照二"}]},{"nameIdentifiers":[{"nameIdentifier":"50282","nameIdentifierScheme":"WEKO"}],"names":[{"name":"呉, 綺"}]},{"nameIdentifiers":[{"nameIdentifier":"50283","nameIdentifierScheme":"WEKO"}],"names":[{"name":"中嶌, 道靖"}]}]},"item_10_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.32286/00026195","subitem_identifier_reg_type":"JaLC"}]},"item_10_publisher_34":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"Faculty of Business and Commerce, Kansai University"}]},"item_10_source_id_10":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA11662421","subitem_source_identifier_type":"NCID"}]},"item_10_source_id_8":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13448455","subitem_source_identifier_type":"ISSN"}]},"item_10_text_35":{"attribute_name":"出版者（他言語）","attribute_value_mlt":[{"subitem_text_value":"関西大学商学部"}]},"item_10_version_type_17":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"Oka, Shoji"}],"nameIdentifiers":[{},{}]},{"creatorNames":[{"creatorName":"Wu, Qi"}],"nameIdentifiers":[{}]},{"creatorAffiliations":[{"affiliationNameIdentifiers":[{"affiliationNameIdentifier":""}],"affiliationNames":[{"affiliationName":""}]}],"creatorNames":[{"creatorName":"中嶌, 道靖","creatorNameLang":"ja"},{"creatorName":"Nakajima, Michiyasu","creatorNameLang":"en"}],"familyNames":[{"familyName":"中嶌","familyNameLang":"ja"},{"familyName":"Nakajima","familyNameLang":"en"}],"givenNames":[{"givenName":"道靖","givenNameLang":"ja"},{"givenName":"Michiyasu","givenNameLang":"en"}],"nameIdentifiers":[{},{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2022-03-24"}],"displaytype":"detail","filename":"KU-1100-20220300-03.pdf","filesize":[{"value":"719.4 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KU-1100-20220300-03.pdf","url":"https://kansai-u.repo.nii.ac.jp/record/22178/files/KU-1100-20220300-03.pdf"},"version_id":"6252cab1-e599-40ba-a73a-5d1caa445758"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"Natural Capital","subitem_subject_scheme":"Other"},{"subitem_subject":"Biodiversity Conservation","subitem_subject_scheme":"Other"},{"subitem_subject":"Value Creation","subitem_subject_scheme":"Other"},{"subitem_subject":"Sustainability","subitem_subject_scheme":"Other"},{"subitem_subject":"関西大学","subitem_subject_scheme":"Other"},{"subitem_subject":"Kansai University","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"eng"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"Accounting for Natural Capital in Japanese Companies : From Biodiversity Conservation to Value Creation of Natural Capital","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"Accounting for Natural Capital in Japanese Companies : From Biodiversity Conservation to Value Creation of Natural Capital"}]},"item_type_id":"10","owner":"10","path":["2995"],"pubdate":{"attribute_name":"公開日","attribute_value":"2022-03-24"},"publish_date":"2022-03-24","publish_status":"0","recid":"22178","relation_version_is_last":true,"title":["Accounting for Natural Capital in Japanese Companies : From Biodiversity Conservation to Value Creation of Natural Capital"],"weko_creator_id":"10","weko_shared_id":-1},"updated":"2023-11-29T06:24:07.940461+00:00"}