ガイア企業評価のフレームワーク

• 佐藤 倫正

書誌事項

タイトル別名

• A Framework for Evaluation of GAIA Corporation
• ガイア キギョウ ヒョウカ ノ フレームワーク

抄録

The characteristics of the ethical investment is to take consideration not only the traditional profit factor but also the ethical factor in corporate evaluations. The purpose of this paper is to accommodate such a investment policy in the user - oriented accounting framework. In order to do this, the concept of "GAIA corporation" is introduced. GAIA means "this planet". So "GAIA corporation" is an ideal corporation which is perfectly symbiotic with ecological environment. Two approaches can be identified in the ethical investment. First is a selective approach, which uses some filter to eliminate "non GAIA corporation" from the portfolio. Second is the synthetic approach, in which so called "risitsu bunseki (quality of earnings analysis)" can be integrated.

収録刊行物

• 岡山大学経済学会雑誌

  岡山大学経済学会雑誌 28 (4), 383-393, 1997-03-10

  岡山大学経済学会

詳細情報

• CRID: 1390853649478691328
• NII論文ID: 110000129866
• NII書誌ID: AN00032897
• ISSN: 03863069
• DOI: 10.18926/oer/41662
• NDL書誌ID: 4165772
• Web Site: https://ousar.lib.okayama-u.ac.jp/41662
• Web Site: https://ndlsearch.ndl.go.jp/books/R000000004-I4165772
• 本文言語コード: ja
• データソース種別:
  • JaLC
  • IRDB
  • NDL
  • CiNii Articles