CSR会計の体系

• 國部 克彦

  神戸大学大学院経営学研究科

書誌事項

タイトル別名

• 廃棄物・環境と会計　　ＣＳＲ会計の体系
• The System of CSR Accounting
• CSR カイケイ ノ タイケイ

抄録

CSR has become important for business management. The number of companies that revise their environmental report to CSR report, by adding information on their social affairs, is increasing. Although CSR accounting has been attracting significant interest from business communities, it has not yet been standardized. This paper analyzes GRI Sustainability Reporting Guidelines (G3) regarding economic indicators on CSR, and proposes a system of CSR accounting by which it is divided into accounting for results and accounting for means.

収録刊行物

• 廃棄物学会誌

  廃棄物学会誌 18 (4), 231-236, 2007

  一般社団法人 廃棄物資源循環学会

キーワード

• CSR会計
• 付加価値計算書
• 環境会計

詳細情報

• CRID: 1390001204415328640
• NII論文ID: 120006416082
• NII論文ID: 10019150220
• NII書誌ID: AN10414674
• DOI: 10.3985/wmr.18.231
• ISSN: 18838960
• ISSN: 09170855
• HANDLE: 20.500.14094/90004712
• NDL書誌ID: 8872771
• Web Site: https://ndlsearch.ndl.go.jp/books/R000000004-I8872771
• 本文言語コード: ja
• データソース種別:
  • JaLC
  • IRDB
  • NDL
  • Crossref
  • CiNii Articles
  • KAKEN
• 抄録ライセンスフラグ: 使用不可