〈論文〉Current Trends and Challenges in Sustainability Reporting Practices in Japan - Literature Review

• 川原, 尚子

書誌事項

タイトル別名

• 〈Articles〉Current Trends and Challenges in Sustainability Reporting Practices in Japan - Literature Review

抄録

[Abstract] The purpose of this study is to clarify current trends and challenges in sustainability reporting practices in Japan through a literature review. Sustainability reporting has developed since the1990s in Japan and, currently, sustainability reporting practices have been partly replaced by integrated reporting practices. However, there is a dearth of literature regarding the evolution of these reporting practices in Japan versus other parts of the world. The extant comparative literature covers some social issues, including issues of labour practices, but comparisons of the situation in Japan to Europe or the U.S., for example, are limited. It could be argued that there have been three main challenges in the way of improving the quality of such practices and these remain unaddressed with the transformation to integrated reporting.　Therefore, to explore the possibilities for improvement of these practices regardless of disclosure media, this study evaluates four approaches: enhancing companies’voluntary efforts, recognition of economic incentives, facilitating discipline of capital markets, and institutionalisation of disclosure of sustainability information. In conclusion, it can be meaningful to introduce a mandatory reporting system for stakeholders,although a careful consideration is required as to whether the reported information is accurate, clear, and useful.

Departmental Bulletin Paper

application/pdf

収録刊行物

• 商経学叢

  商経学叢 64 (2), 113-142, 2017-12-31

  近畿大学商経学会

キーワード

• sustainability reporting
• corporate social responsibility（CSR）
• voluntary disclosure
• integrated reporting
• environmental
• social
• and governance（ESG）

詳細情報

• CRID: 1050282677528654336
• NII論文ID: 120006469845
• ISSN: 04502825
• Web Site: https://kindai.repo.nii.ac.jp/records/19312
• 本文言語コード: en
• 資料種別: departmental bulletin paper
• データソース種別:
  • IRDB
  • CiNii Articles