Setting Sustainability Targets: Evidence from Japanese Companies

• Kitada Hirotsugu

  法政大学経営学部准教授

Bibliographic Information

Other Title

• 日本企業のサステナビリティ目標設定に対する分析
• ニホン キギョウ ノ サステナビリティ モクヒョウ セッテイ ニ タイスル ブンセキ

Abstract

The purpose of this research is to explore the extent to which companies set long-term targets in their sustainability reports. Based on a sample of Nikkei 225 listed firms from Japan, the use of targets related to environmental and social issues is assessed. In addition, commitments to sustainable development goals (SDGs) are examined. The results of this study show that (a) many companies set sustainability targets for a specific year (2020, 2030), (b) targets are less frequently revised than medium-term business plans, (c) non-manufacturing industries, especially construction and fisheries industries, tend to set longer-term targets and (d) of the 17 SDGs, companies prefer to commit themselves to targets on sustainable production and consumption (SDG 12) and climate action (SDG 8), which are seen as more relevant to their business activities than the other goals.

Journal

• Journal of Innovation Management

  Journal of Innovation Management 16 (0), 1-18, 2019-03-29

  The Research Institute for Innovation Management of Hosei University

Keywords

• sustainable management
• SDGs
• planning
• target setting
• disclosure

Details

• CRID: 1390283659866391808
• NII Article ID: 130007822981
• NII Book ID: AA12000615
• DOI: 10.24677/riim.16.0_1
• ISSN: 24336971
• ISSN: 13492233
• NDL BIB ID: 029623392
• Web Site: http://id.ndl.go.jp/bib/029623392
• Web Site: https://ndlsearch.ndl.go.jp/books/R000000004-I029623392
• Text Lang: ja
• Data Source:
  • JaLC
  • NDL
  • CiNii Articles
  • KAKEN
• Abstract License Flag: Disallowed