{"created":"2021-03-01T06:15:45.432139+00:00","id":9010,"links":{},"metadata":{"_buckets":{"deposit":"c6c7f419-4ac7-42ea-b8dd-c9811dfcda4d"},"_deposit":{"created_by":17,"id":"9010","owners":[17],"pid":{"revision_id":0,"type":"depid","value":"9010"},"status":"published"},"_oai":{"id":"oai:nagoya.repo.nii.ac.jp:00009010","sets":["659:853:854:903"]},"author_link":["25226","25227"],"item_1615768549627":{"attribute_name":"出版タイプ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_9_alternative_title_19":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"The Third-Party Assurance of Sustainability Reporting","subitem_alternative_title_language":"en"}]},"item_9_biblio_info_6":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2006-03-25","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"4","bibliographicPageEnd":"95","bibliographicPageStart":"85","bibliographicVolumeNumber":"53","bibliographic_titles":[{"bibliographic_title":"経済科学","bibliographic_titleLang":"ja"}]}]},"item_9_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"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.","subitem_description_language":"en","subitem_description_type":"Abstract"}]},"item_9_identifier_60":{"attribute_name":"URI","attribute_value_mlt":[{"subitem_identifier_type":"HDL","subitem_identifier_uri":"http://hdl.handle.net/2237/10774"}]},"item_9_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.18999/ecos.53.4.85","subitem_identifier_reg_type":"JaLC"}]},"item_9_publisher_32":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"名古屋大学経済学会","subitem_publisher_language":"ja"}]},"item_9_select_15":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_select_item":"publisher"}]},"item_9_source_id_7":{"attribute_name":"ISSN（print）","attribute_value_mlt":[{"subitem_source_identifier":"0022-9725","subitem_source_identifier_type":"PISSN"}]},"item_9_text_14":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_text_value":"application/pdf"}]},"item_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"open access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_abf2"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"朴, 恩芝","creatorNameLang":"ja"}],"nameIdentifiers":[{"nameIdentifier":"25226","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"PARK, Eunjee","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"25227","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2018-02-19"}],"displaytype":"detail","filename":"ecos_53_4_85.pdf","filesize":[{"value":"1.2 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"ecos_53_4_85.pdf","objectType":"fulltext","url":"https://nagoya.repo.nii.ac.jp/record/9010/files/ecos_53_4_85.pdf"},"version_id":"0978531a-d66d-4b39-b6e6-d4dcfaf27064"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"サステナビリティ情報の報告と保証","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"サステナビリティ情報の報告と保証","subitem_title_language":"ja"}]},"item_type_id":"9","owner":"17","path":["903"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2008-12-17"},"publish_date":"2008-12-17","publish_status":"0","recid":"9010","relation_version_is_last":true,"title":["サステナビリティ情報の報告と保証"],"weko_creator_id":"17","weko_shared_id":-1},"updated":"2023-11-13T02:07:18.807767+00:00"}