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  1. A400 経済学部/経済学研究科
  2. A400b 紀要
  3. 経済科学
  4. 53(4)

サステナビリティ情報の報告と保証

https://doi.org/10.18999/ecos.53.4.85
https://doi.org/10.18999/ecos.53.4.85
13d7bf73-c12c-42ba-8c69-de5235570e5f
名前 / ファイル ライセンス アクション
ecos_53_4_85.pdf ecos_53_4_85.pdf (1.2 MB)
Item type 紀要論文 / Departmental Bulletin Paper(1)
公開日 2008-12-17
タイトル
タイトル サステナビリティ情報の報告と保証
その他のタイトル
その他のタイトル The Third-Party Assurance of Sustainability Reporting
著者 朴, 恩芝

× 朴, 恩芝

WEKO 25226

朴, 恩芝

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PARK, Eunjee

× PARK, Eunjee

WEKO 25227

PARK, Eunjee

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抄録
内容記述 In recent years, the environmental activities of companies have caught an increasing concern of wide range of stakeholders. Offering information about these activities contributes to the companies in keeping sustainable developments and carrying out accountability and/or social responsibility. Moreover, such information offering is expected to improve the market value of companies in the middle-long term. In addition, it has become common for European companies to switch over from environmental disclosure to sustainability reporting. Sustainability reporting, which is facilitated by Global Reporting Initiative (GRI), contains information which summarizes not only environmental but also social and economic activities. By showing in its guideline which kind of information should be included, GRI requires providing companies make sustainability reporting more useful for stakeholders. AS well, the number of companies which attach the assurance by the third party to sustainability reports is growing larger in Japan and Europe, although such reporting is by no means legally required. This paper examines the status quo of sustainability reporting by Japanese companies and reviews studies which focus on the third-party assurance to sustainability reports as well as environmental reports. After discussing the contents of the international assurance standard guideline, AA1000AS and ISAE3000, it considers the explicit role and remaining issue of the third-party assurance for Japanese companies.
内容記述タイプ Abstract
出版者
出版者 名古屋大学経済学会
言語
言語 jpn
資源タイプ
資源 http://purl.org/coar/resource_type/c_6501
タイプ departmental bulletin paper
ID登録
ID登録 10.18999/ecos.53.4.85
ID登録タイプ JaLC
ISSN(print)
収録物識別子タイプ ISSN
収録物識別子 0022-9725
書誌情報 経済科学

巻 53, 号 4, p. 85-95, 発行日 2006-03-25
フォーマット
application/pdf
著者版フラグ
値 publisher
URI
識別子 http://hdl.handle.net/2237/10774
識別子タイプ HDL
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