KAWAHARA Naoko

Department of AccountingProfessor

Last Updated :2024/09/14

■Researcher basic information

Degree

  • MSc in Finance and Financial Law(University of London)

Research Keyword

  • Sustainability Education   Sustainability Information Assurance   ESG/SDGs Disclosure   Local governments' environmental disclosure   ESG risk   Climate change information disclosure   Biodiversity information disclosure   ESG Fraud   Public Accounting and Auditing   Accounting Fraud   Sustainable Finance   Social Business   Social and Environmental Accounting   Social Impact Assessment   Social and Environmental Reporting   Environmental Information Disclosure   Sustainability Reporting   Non-financial Information   ESG Disclosure   Responsible Investment   Sustainability   

Research Field

  • Humanities & social sciences / Accounting / Social and Environmental Accounting

■Career

Career

  • 2009/04 - Today  Kindai UniversityProfessor
  • 2008/04 - 2009/03  Kindai UniversityAssociate Professor

Educational Background

  •        -   University of London  International Foundation Courses and English Language Studies  Diploma in English for Academic Purposes
  •        -   SOAS, University of London  Department of Finance and Management  MSc of Finance and Financial Law

Member History

  • 2021/11 - Today   Osaka Prefecture   Member of the Osaka Prefecture Comprehensive External Auditor Selection Committee
  • 2015/12 - Today   Nabari-city, Mie Prefecture   Board of Education
  • 2024/06 -2026/06   Shijyonawate-city, Osaka Prefecture   Chairperson, Sewerage Utility Management Council
  • 2021/04 -2025/03   Osaka Prefecture   Member of the Evaluation Committee of the Osaka Prefectural Institute of Environment, Agriculture, Forestry, and Fisheries
  • 2024/06 -2024/07   Sakai-city, Osaka   Members of the Sakai-city Water and Sewerage Business Roundtable
  • 2023/06 -2023/07   Sakai-city, Osaka   Members of the Sakai-city Water and Sewerage Business Roundtable
  • 2022/06 -2022/07   Sakai-city, Osaka   Members of the Sakai-city Water and Sewerage Business Roundtable
  • 2008/06 -2022/06   CSR Expert Committee of Kinki Branch of the Japanese Institute of Certified Public Accountants   Committee member
  • 2020/04 -2021/03   Hannan City, Osaka Prefecture   Member of Sewerage Management Strategy Council
  • 2017/06 -2019/06   Japan Society for the Promotion of Science   Expert member of the judging committee of postdoctoral researchers, etc.
  • 2000/08 -2004/07   The Japanese Institute of Certified Public Accountants   Environmental Accounting Subcommittee, Management Research and Survey Committee

■Research activity information

Award

  • 2024/03 IOP Publishing IOP Trusted Reviewer Certification: Outstanding
     
    受賞者: Naoko Kawahara
  • 2019/07 Japan Society for the Promotion of Science Awarded to special committee members of the Special Committee of the Research Fellows, etc.
     
    受賞者: Naoko Kawahara

Paper

  • Challenges in Sustainability-related Education for Professional Accountants
    Naoko Kawahara; Dewi Fitriasari; Noriko Irie
    Shokei-gakuso, Journal of Business Studies 71 (1) 1 - 17 2024/07
  • Nature-related Financial Disclosure in Japanese Agriculture and Aquaculture Listed Companies-Status and Challenges-
    Naoko Kawahara; Dewi Fitriasari; Noriko Irie
    Shokei-gakuso, Journal of Business Studies 70 (4) 83 - 108 2024/03
  • A Historical Review of Corporate Social Responsibility, Sustainability, and Accountability Concepts Using Path Dependence Approach
    Naoko Kawahara; Dewi Fitriasari; Noriko Irie
    Syokei-gakuso; Journal of Business Studies 70 (3) 1 - 14 2023/12
  • Climate-related Disclosure by Japanese Listed Companies ー Theory and Evidence ー
    Naoko Kawahara; Noriko Irie
    Shokei-Gakuso; Journal of Business Studies 70 (2) 321 - 344 2023/09
  • Growth model of forests as a basis for climate change mitigation and nature-based solutions: Tentative estimation of Japanese cider forest's growth model in Ehime
    Noriko Irie; Kumiko Takeshima; Naoko Kawahara
    Journal of the Faculty of Collaborative Regional Innovation, Ehime University 7 (2) 13 - 19 2023/09 [Refereed]
  • Internal Carbon Pricing: Possibilities and Challenges
    Naoko Kawahara; Dewi Fitriasari; Noriko Irie
    Kindai Management Review 11 53 - 65 2023/09 [Refereed]
  • Certified Fraud Examiner's Fraud Investigation Methodology No. 51: ESG Fraud and the Role of Certified Public Accountants and Certified Fraud Examiners - Part 3: Mitigating the risk of ESG fraud and ESG disclosure
    Naoko Kawahara
    Accounting & Audit Journal 35 (8) 46 - 55 2023/08 [Invited]
  • Information Disclosure and Greenwashing - Current Status and Future Challenges
    Naoko Kawahara; Noriko Irie
    Syokei-Gakuso Journal of Business Studies 70 (1) 1 - 17 2023/07
  • Certified Fraud Examiner's Fraud Investigation Methodology No. 50: ESG Fraud and the Role of Certified Public Accountants and Certified Fraud Examiners - Part 2: Factors and Classifications of "ESG Fraud“
    Naoko Kawahara
    Accounting & Audit Journal 35 (7) 46 - 53 2023/07 [Invited]
  • Certified Fraud Examiner's Fraud Investigation Methodology No. 49: ESG Fraud and the Role of Certified Public Accountants and Certified Fraud Examiners - Part 1: Definition and Concept of "ESG Fraud“
    Naoko Kawahara
    Accounting & Audit Journal 35 (6) 48 - 55 2023/06 [Invited]
  • Challenges in Biodiversity Information Disclosure - Literature Review-
    Naoko Kawahara; Noriko Irie
    Journal of Business Studies 69 (3) 25 - 43 2023/03
  • Noriko Irie; Naoko Kawahara
    Kankyo Asesumento Gakkaishi 21 (1) 27 - 28 2023/02 [Refereed][Invited]
  • Noriko Irie; Naoko Kawahara
    Sustainability MDPI AG 15 (4) 2929  2023/02 [Refereed]
     
    Biomass utilisation has been one of the most pertinent topics in the field of sustainability. An example of biomass resource usage is renewable electricity (REL) using bioresources (Bio-REL). Although Bio-REL is widely disseminated globally, existing research suggests that it may be less economically efficient than other REL sources. The cost of Bio-REL has not changed in recent years, but the cost of solar or photovoltaic (PV) REL has been significantly reduced. Some studies also assert that retail Bio-REL is preferred less than PV-REL. As this is not well established in the literature, this study analysed the average levelised costs of energy (LCOE) and preferences for retail Bio-REL and PV-REL while focusing on the case of Japan. The results indicate that the average LCOE of retail Bio-REL was 1.4 times greater than that of PV-REL, while the willingness to pay (WTP) for Bio-REL was about half. The analysis has considerable relevance for countries other than Japan with comparative cost and preference for both REL sources. The research raises an important issue regarding the efficiency of the strategy of REL dissemination and proposes that a comprehensive economic analysis of the social benefits of Bio-REL be conducted.
  • Noriko Irie; Ryusei Iwamura; Kaho Sugiura; Naoko Kawahara
    Land 12 (1) 126  2022/12 [Refereed]
  • Climate-related Disclosure in Japan -Characteristics and Challenges in the Context of Agricultural Sector -
    Naoko Kawahara; Noriko Irie
    Journal of Business Studies 69 (2) 21 - 36 2022/12
  • Proposing a cost estimate of forest biomass usage as a distribution: An example of harvesting costs
    Noriko Irie; Naoko Kawahara
    Journal of the Faculty of Collaborative Regional Innovation 6 (2) 47 - 53 2022/09 [Refereed]
  • Examination of the Subject Matter and Methodologies of Social Impact Assessment: A Case of Assessments of Rural Sustainability Projects
    Noriko Irie; Naoko Kawahara
    The 21st Annual Conference Proceedings in 2022 The Japan Society for Impact Assessment 15 - 17 2022/09 [Refereed][Invited]
  • Naoko Kawahara; Noriko Irie
    商経学叢 69 (1) 1 - 21 2022/07
  • Price Premia for Information on Local Social Impacts of Electricity Production: A Choice Experiment in Japan
    Noriko Irie; Naoko Kawahara
    Kindai Management Review 10 115 - 138 2022/07 [Refereed]
  • Naoko Kawahara; Noriko Irie
    Journal of Business Studies 68 (3) 113 - 129 2022/03
  • Interviews Regarding Measures to Promote the Use of Seiyo City Timber and Characteristics and Preferences of Solid Timber Users Amid Growing Interest in Environmental Architecture and Health
    Noriko Irie; Naoko Kawahara
    Journal of the Faculty of Collaborative Regional Innovation 6 (1) 57 - 63 2022/03 [Refereed]
  • Predicting Accounting Fraud with Environmental, Social, and Governance Information: The Bayesian Approach
    Naoko Kawahara; Noriko Irie
    Journal of Business Studies 68 (2) 45 - 54 2021/12
  • Noriko Irie; Naoko Kawahara
    Sustainability MDPI AG 13 (21) 12274 - 12274 2021/11 [Refereed]
     
    Biomass utilisation has been one of the most pertinent topics in the field of sustainability. An example of biomass resource usage is renewable electricity (REL) using bioresources (Bio-REL). Although Bio-REL is widely disseminated globally, existing research suggests that it may be less economically efficient than other REL sources. The cost of Bio-REL has not changed in recent years, but the cost of solar or photovoltaic (PV) REL has been significantly reduced. Some studies also assert that retail Bio-REL is preferred less than PV-REL. As this is not well established in the literature, this study analysed the average levelised costs of energy (LCOE) and preferences for retail Bio-REL and PV-REL while focusing on the case of Japan. The results indicate that the average LCOE of retail Bio-REL was 1.4 times greater than that of PV-REL, while the willingness to pay (WTP) for Bio-REL was about half. The analysis has considerable relevance for countries other than Japan with comparative cost and preference for both REL sources. The research raises an important issue regarding the efficiency of the strategy of REL dissemination and proposes that a comprehensive economic analysis of the social benefits of Bio-REL be conducted.
  • Noriko Irie; Naoko Kawahara
    Renewable Energy Elsevier BV 182 1171 - 1181 0960-1481 2021/10 [Refereed]
  • Naoko Kawahara; Noriko Irie
    Journal of Business Study 68 (1) 311 - 324 2021/09
  • Social impact assessment of sustainable agriculture: Two cases of solar agricultural houses in Japan
    Noriko Irie; Naoko Kawahara
    Proceedings, International Conference on Green Chemistry and Renewable Energy 2021/05 [Refereed][Invited]
  • Literature Review of Stakeholders' Preference for Sustainability Information
    Naoko Kawahara; Noriko Irie
    Shokei-gakuso: Journal of Business Studies 67 (3) 1 - 12 2021/03
  • Kawahara, Naoko; Irie, Noriko
    Journal of Business Studies 67 (2) 21 - 45 2020/12
  • The Time-Driven Activity-Based Costing Model for a Small Startup in Indonesia
    Dewi Fitriasari; Naoko Kawahara
    Binus Business Review Binus University 11 (2) 141 - 148 2020/07 [Refereed]
  • 川原 尚子; 入江 賀子
    商経学叢 近畿大学経営学部 66 (2/3) 327 - 346 0450-2825 2020/03
  • 川原 尚子; 入江 賀子
    商経学叢 近畿大学経営学部 66 (2/3) 347 - 361 0450-2825 2020/03
  • 川原 尚子; 入江 賀子
    商経学叢 近畿大学商経学会 66 (1) 101 - 112 0450-2825 2019/07 
    [要旨]近年,わが国の自治体が出資する地域新電力会社(以下,「地域自治体新電力」)が増えつつある。地域自治体新電力の中には,事業を通じた地域の経済・環境・社会への影響(以下,「社会影響」)についてウェブサイトで情報開示する例がある。本研究は地域自治体新電力25社のウェブサイトの情報を内容分析しキーワードやキー概念のコード化を行い83コードに分類し,社会影響の情報の記述割合を調査している。その結果,調査した地域自治体新電力が,地域社会への経済的影響,エネルギーの地産地消,再生可能エネルギーに主に言及していることが明らかとなった。この結果は地域自治体新電力の情報開示に関するさらなる調査研究の予備的段階として有用である。[Abstract]Since recent times, regional governments in Japan have been increasing investments in local power producers and suppliers(PPSs). Among these PPSs, some have chosen to disclose information on their websites, and this information pertains to their regional economic, environmental, and social impact(hereinafter, 'social impact')through business activities. Using content analysis and keyword/key notion coding, this research categorises different types of information, including social impact, into 83 codes with their corresponding ratios in the websites of 25 local PPSs. The results reveal that 'economic impact on community', 'local production and consumption of energy', and 'renewable energy' are predominantly addressed by the examined PPSs. These results are useful as they are part of the preliminary stage of further research by the authors on information disclosure by PPSs.
  • 川原 尚子; 入江 賀子
    商経学叢 近畿大学経営学部 65 (5) 1105 - 1119 0450-2825 2019/03
  • 川原 尚子
    商経学叢 近畿大学経営学部 65 (4) 843 - 878 0450-2825 2019/03
  • Naoko Kawahara; Noriko Irie
    Journal of Business Studies 近畿大学経営学部 65 (3) 433 - 453 0450-2825 2019/03
  • Irie Noriko; Kawahara Naoko
    Japan Society for Impact Assessment Japan Society for Impact Assessment 17 (1) 68 - 78 1348-1819 2019/02 [Refereed]
     

    The energy-storing capacity of hydrogen may create enormous energy security benefits for islands using hydrogen energy. Social acceptability of hydrogen has been extensively studied globally in terms of its safety concerns, whereas existing Japanese literature in the area is very limited. This study conducted a questionnaire survey that examined the social acceptance of hydrogen stations among islanders in Nakajimacho, Ehime, Japan. The acceptance of hydrogen stations (HSs) was mainly determined by personal value. Renewables-based local production of hydrogen was predicted to bring more safety and an environmental improvement impact, whereas fossil fuel-based, transported hydrogen was predicted to have more of an economic development and energy security impact. At the same time, local people accepted HSs more when they predicted that installation of HSs would provide local social benefits, whether or not hydrogen was based on local production from renewables or transported fossil fuels. The result would be of value in examining the viability of the introduction of hydrogen energy in Japanese islands with an aging population.

  • Noriko Irie; Naoko Kawahara; Ana Maria Esteves
    Renewable Energy Elsevier B.V. 139 1463 - 1476 0960-1481 2019/02 [Refereed]
  • 川原 尚子
    商経学叢 = Shokei-gakuso: Journal of Business Studies 近畿大学商経学会 65 (2) 1 - 32 0450-2825 2018/11 
    [要旨] 英国では2011年以降,パブリックセクターの年次報告において持続可能性情報を報告することを求めており,その特別な指針が毎年公表されている。本稿では,この指針の概要を紹介し,特徴を明らかにし,その含意を検討している。この指針は,英国におけるパブリックセクターの持続可能性報告の将来の発展に影響を及ぼし,報告組織における環境政策の進捗や持続可能性業績の改善に役立ち,透明性と説明責任を向上させる可能性がある。さらに,この指針は,組織の財務情報と持続可能性情報を,高い信頼性を備えて,統合された様式で報告することを確実にする可能性があり,持続可能な発展への貢献に向けた組織の全体像を提供する可能性がある。[Abstract]Since 2011, in the United Kingdom, some public-sector organisations have been required to report sustainability information in their annual reports, and the specific guidance has been published every year. This paper introduces the guidance, clarifies its characteristics, and examines its implications. This guidance can influence the future development of the public -sector sustainability report in the United Kingdom, help improve the advancement of environmental policy and sustainability performance in reporting organisations, and enhance transparency and accountability. Moreover, the guidance can ensure that an organisation's financial information and sustainability information are reported with a high degree of credibility in an integrated manner, which can provide an overall picture of the organisation's contribution to sustainable development.
  • Kawahara Naoko
    The LEC Accounting School Bulletin LEC Graduate School of Accounting 16 (0) 147 - 160 2186-5302 2018/08 
    [Abstract]Over the past several decades there have been many active discussions on corporate sustainability reporting in academic circles, but academic discussions about public sector sustainability reporting are still in their infancy. However, as the pressure to disclose public sector sustainability information has increased, public sector sustainability reporting has been increasingly focused on and addressed in academic discussions. Through a review of selected literature, this research explores the possibilities and challenges of public sector sustainability reporting. A necessary part of this discussion is to consider fully the distinctive characteristics and roles of the public sector. Moreover, it is important to consider whether sustainability reporting by the public sector can contribute to genuine sustainability and also fulfil the duty of proper accountability to stakeholders, rather than merely ensuring institutional and/or political legitimacy of executives or improving internal operational efficiency.
  • Dewi Fitriasari; Naoko Kawahara
    Social Responsibility Journal Emerald Publishing Limited 14 (4) 859 - 874 2018/08 [Refereed]
  • 川原 尚子
    商経学叢 近畿大学商経学会 65 (1) 19 - 58 0450-2825 2018/07 
    [概要]近年,事業や介入によって人々にもたらされる社会影響の測定や報告に対する関心の高まりを背景に,この分野に関する様々なフレームワークが開発されている。本研究は,社会影響の測定や報告に関連する議論を文献研究により検討し,近年の測定や報告に関するフレームワークを整理し,そしてその可能性と課題を明らかにしている。社会影響の測定や報告の目的は,持続可能性な衡平な環境や人間環境を確保することである。社会影響の測定と報告を経営者や資金提供者の正当性を示すためのツールとして利用するのは不十分であり,むしろ,ステークホルダーとの協働プロセスを伴う,社会便益の受益者を考慮した社会影響の測定と報告のフレームワークを開発することが必須である。[Abstract]Recent works have developed different frameworks for measuring and reporting social impacts against the backdrop of a growing interest in this field, which may influence people through businesses and interventions. This study conducts a literature review of the discussions related to measuring and reporting social impacts, organises the recent measuring and reporting frameworks, and clarifies their potential and challenges. The purpose of measuring and reporting social impacts is to ensure the sustainability and equity of the ecological and human environments. Using this as a tool for demonstrating the legitimacy of the management and/or donors is not sufficient; instead, it is vital to develop a measuring and reporting framework that takes into account the beneficiaries of social benefits involving the process of stakeholder engagement.
  • 川原 尚子; 入江 賀子
    商経学叢 = Shokei-gakuso: Journal of Business Studies 近畿大学商経学会 64 (3) 91 - 107 0450-2825 2018/03 
    [要旨] 本研究では,投資家向けの ESG 情報の概要と価値について,文献研究により検討している。また,日本人投資家を対象とした新興国上場企業の ESG 情報開示に関する意識調査を行い,ESG 情報開示に対する選好を予備的に検討している。その結果,多くの者が新興国企業の株式投資の際に,非財務情報を重視していた。また,ESG 情報の中でも,企業統治を特に重視する傾向があった。良好なパフォーマンスを示す ESG 情報に対して,大半の回答者が何らかの価値を感じていた。特に,リスク情報を重視する場合や,企業統治情報や環境情報が企業のリスクに影響する可能性がある場合の ESG 情報の価値は高いことが示唆された。将来情報よりも過去情報が重視されていた。また,第三者検証に対する強い選好があった。本研究は,新興国の上場企業が今後どのような ESG 情報を投資家に向けて開示すべきかの政策的議論の基礎を提供することに貢献できるだろう。[Abstract] In this research, the outline and value of ESG information for investors are discussed by a review of literature. In addition, this research conducted a survey on the relevance of ESG information disclosure by listed companies in emerging countries for Japanese investors, and conducted a preliminary examination of their preferences relating to disclosure. The results show that many investors emphasise non-financial information at the time of investment in stocks of emerging-market companies. Moreover, there is a tendency to place a particular emphasis on the corporate governance aspect of ESG information. Most respondents found valuable ESG information indicating good performance. In particular, it is suggested that the value of ESG information is high when it emphasises risk information or when there is a possibility that corporate governance or environmental information may affect the risk faced by companies. Past information is considered more important than future information. There is also a strong preference for third party verification. This research will provide a basis for policy discussion in the future about the type of ESG information on listed companies in emerging countries that should be disclosed to investors.
  • Naoko Kawahara
    商経学叢 = Shokei-gakuso: Journal of Business Studies 近畿大学商経学会 64 (2) 113 - 142 0450-2825 2017/12 
    [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.
  • 川原 尚子; 入江 賀子
    商経学叢 = Shokei-gakuso: Journal of Business Studies 近畿大学商経学会 64 (1) 1 - 16 0450-2825 2017/07 
    [要旨]本研究は,インドネシア企業が社会や環境への影響についての情報を開示することによってもたらされる社会的便益について,予備的分析をしている。本研究では文献研究,およびインタビューやグループ・ディスカッションを実施した。インドネシア企業が社会環境影響情報を開示することは,主に規制機関への対応のためでもあり,また,企業イメージを良くするためのものであるとの意見が多かった。しかし,最近,社会環境影響情報は,非政府組織や学者など第三者への対応として,またリスクを防止するためにも公表されてきているとの意見があった。投資家が関心のある情報は経済リスクに結びつく情報のみであるが,環境リスクの高まりに応じて,そのような経済リスクに結びつく環境影響情報が重視されていると考えていた。インタビュー回答者の全員がインドネシアの社会環境影響情報の質の担保について関心を寄せていた。[Abstract]This study aims to conduct a preliminary analysis of the social benefits that are generated by Indonesian companies' disclosure of information related to their social and environmental impacts. The study was performed using a literature review, as well as interviews and group discussions. Many respondents opined that the main reasons for Indonesian companies to disclose such information were to respond to regulatory bodies and improve the company's image. However, a respondent's comment stated that recently information related to social and environmental impacts was targeted to third parties such as nongovernmental organisations and scholars also of preventing risks for social and environmental impacts. Indonesian investors may only be interested in information about economic performance, but with environmental risks being higher in recent years, environmental information that is relevant to economic risks may be more valued. All interviewees were interested in ensuring the quality of information about social and environmental impacts provided by Indonesian companies.
  • Noriko Irie; Naoko Kawahara
    Irrigation, Drainage and Rural Engineering Journal 農業農村工学会 304 (85-1) I_117 - I_127 1882-2789 2017/06 [Refereed]
  • 川原 尚子
    商経学叢 近畿大学商経学会 63 (3) 385 - 408 0450-2825 2017/03 
    [要旨]近年,インドネシアでは,2007年の会社法が自然資源関連企業に企業の社会的責任(CSR)の遂行を求め,2012年の政令も上場企業に持続可能性報告やCSRについての開示を年次で報告することを求めている。本研究はインドネシア証券市場 (IDX)の上場企業の鉱業セクターの35社の2015年の持続可能性報告について,内容分析の手法によって現状を把握し,将来の課題を検討している。選定企業は何らかの持続可能性報告や CSR についての開示を行っていたが,開示の量や質にばらつきが見られた。よって,制度的圧力に関わらず,開示の程度は経営者の裁量に依然として任されており,未だ量的質的な改善の余地が大きく残されている。[Abstract] Recently in Indonesia, the 2007 Company Law has required natural resource-based companies to conduct programs for corporate social responsibility (hereafter CSR), and the 2012 government regulations have required publicly listed companies to annually disclose contents related to sustainability reporting and CSR activities. This study conducts contents analysis to clear the state of the art of 35 mining companies' (as listed on the Indonesian Stock Exchange) disclosure of sustainability reporting, and discusses future challenges. Although most selected companies at least disclosed some sustainability reporting and CSR issues, there are differences between them in terms of volume and quality of disclosure. Therefore, despite institutional pressure, the extent of disclosure of their sustainability reporting and CSR issues is still largely left of the discretion of the management and there can still be much room for improvement in terms of volume and quantity of the disclosure.
  • 川原 尚子; 入江 賀子
    商経学叢 近畿大学商経学会 63 (2) 193 - 206 0450-2825 2016/12 
    [要旨]本論文はアジアの社会影響評価(SIA)の実施における課題を文献研究により検討する。まずインドネシアと中国の選定された事例研究を取り上げ, SIA実施に関するいくつかの課題を検討する。次に国際影響評価学会(IAIA)によって2015年に公表された「社会影響評価:プロジェクトの社会影響の評価とマネジメントの指針」(本指針)において取り扱われている関連する課題を検討する。最後に事例研究での課題認識と本指針で示されている問題との関連性と,それに関する本指針での取り扱いを検討する。[Abstract] This paper examines the challenges for practices of social impact assessment (SIA) in Asia by reviewing the literature. First, it identifies select case studies from Indonesia and China, and uses them to consider the several challenges related to SIA practices. Next, it examines the relevant issues addressed in the 'Social Impact Assessment: Guidance for assessing and managing the social impacts of projects' (the Guidance) published by the International Association for Impact Assessment (IAIA) in 2015 (Vanclay et al.,2015). Finally, it evaluates the relevance of the case studies' recognised SIA challenges and the issues addressed in the Guidance.
  • Noriko Irie; Naoko Kawahara; Ana Maria Esteves
    Japan Society for Impact Assessment Japan Society for Impact Assessment 14 (2) 51 - 61 1348-1819 2016/08 

    This research aimed to answer the following research questions: what are the current challenges related to social impact assessments (SIAs) in the context of Japanese assessments of interventions and how they could be solved. The intention to raise these questions were that clear recognition of domestic SIA problems and possible directions for their solution among Japanese SIA researchers and practitioners could be the first step to solve such domestic SIA problems. This analysis was made by reviewing the past literature related to Japanese SIA activities in academic journals and extracting their important issues and challenges. Based on the relevance of these challenges, this paper further reviewed the global SIA literature in relation to ideal SIA practices to find clues for solving the problems raised in past Japanese evaluation practices. The challenges of Japanese SIAs raised were the narrow scoping, inexistence of rigorous stakeholder analysis, ex-ante and ex-post mitigation procedures especially when there are negative impacts on stakeholders, and not thorough adoption of participatory approach and qualitative methods. To solve these problems, recommendations regarding the domestic discussions on finding a desirable scoping and procedures, such as the necessity of the mandatory inclusion of negative impacts in scoping if there are such negative impacts, and ex-ante and ex-post mitigation procedures were presented. Re-examination of scoping and procedures if necessary was recommended. In addition, the validity of the adoption of participatory approach and qualitative methods in SIAs, which are indispensable in democratic society, was discussed.

  • 川原 尚子
    商経学叢 近畿大学商経学会 63 (1) 37 - 56 0450-2825 2016/07 
    [要旨]本研究の目的は,企業の社会的責任(CSR)の情報開示の誘因に関する理論についての文献レビューを通して,個々の理論の特徴を明らかにすることにある。よく使われている理論には政治経済,説明責任,正当性,ステークホルダー,制度の理論がある。本研究ではこれらの理論の特徴を明らかにしていく。各理論は個々に特徴を有するものの,実際の行動を説明する説明力の点で課題がある理論もある。また理論間で重なりあう部分も多い。このため,CSR情報開示の誘因に関する研究では,個別の状況を説明するために最も適した理論を検討し,それに対する実証研究を行う必要があるといえる。また,そのような実証研究をもとに, CSR情報開示の誘因に関する新たな理論構築が必要かもしれない。[Abstract] This study uses a literature review to clarify the characteristics of various theories related to the motivation for corporate social responsibility (CSR) disclosure. As such, it explores the characteristics of popular theories from this research field, such as those related to political economy, accountability, legitimacy, and stakeholders and institutional theory. Although each theory has its own characteristics, some theories have not been successful in explaining actual CSR disclosure activities. In addition, these theories tend to overlap to some extent. Therefore, it is necessary to adopt specific theories to better explain particular cases and conduct empirical research, based on which developing new theories on CSR disclosure may become necessary.
  • Social Impact Assessment Challenges Faced by Japan
    Noriko Irie; Naoko Kawahara
    Proceeding of the conference of the International Association for Impact Assessment 16 The International Association for Impact Assessment 2016/06
  • 川原 尚子; 入江 賀子
    商経学叢 = Shokei-gakuso: Journal of Business Studies 近畿大学商経学会 62 (3) 301 - 323 0450-2825 2016/03 
    [要旨]本研究の目的は,インドネシアの企業の社会的責任(Corporate Social Responsibility:CSR)活動と,CSR 情報の開示内容について,先行研究を詳細にレビューすることである。インドネシア企業は,社会的評判を得るために CSR 活動を行っていることを議論する。また,インドネシアの国内法規制がインドネシアの CSR 情報開示の程度を向上させてきたこと,CSR 情報の開示は依然として初期段階にあることを議論する。インドネシアの CSR 活動の内容は,産業セクター,国有企業か否かにより異なる一方,CSR 情報開示の程度については,国有企業か否かと多国籍企業か否かは関係しない。また,近年のインドネシア企業のCSR 情報の開示内容は,コミュニティ,人的資源に関する内容が中心であり,欧米の CSR情報開示内容と比較して,人権,環境項目の開示が低いこと,産業セクター間で CSR 情報開示内容に差があり,資源・エネルギー企業はより社会環境項目の開示が多いことを議論する。最後に今後の研究課題について議論する。[Abstract]This study reviews the literature related to the corporate social responsibility(CSR) activities and disclosures(CSRDs)of Indonesian companies. The study discusses the firms' engagement in CSR activities to improve their reputations. Indonesian domestic laws and regulations have improved the level of CSRDs, though it is still in the early phases in Indonesia. The types of CSR activities vary by industrial sector and whether the company is state- or privately owned, while ownership and whether it is domestic or multinational do not affect CSRD levels. Indonesian companies' CSRD has recently focused on community and human resources. Compared to Western companies, Indonesian companies provide fewer CSRDs related to human rights and environmental issues. CSRD contents vary by industrial sector, and resource-energy sector companies disclose more social and environmental issues than other sectors. Finally, the study examines further research topics.
  • 川原 尚子; 入江 賀子
    商経学叢 = Shokei-gakuso: Journal of Business Studies 近畿大学商経学会 62 (2) 183 - 205 0450-2825 2015/12 
    [要旨]本研究の目的は,インドネシアの企業の社会的責任(Corporate Social Responsibility : CSR)情報の開示内容と要因について,先行研究をレビューし,統計分析した上で,今後の研究課題を検討することである。インドネシア企業全般,およびインドネシアの資源エネルギー・セクター分野の企業について分析を行った。2015年8月時点でグローバル・レポーティング・イニシアチブ(GRI)のサスティナビリティ・データベースに登録されている,サスティナビリティ・レポーティング・ガイドライン第3.1版に準拠して報告書を発行している会社のCSRレポートを対象とした統計分析を行った。その結果,近年の資源エネルギー・セクターのCSR情報開示のレベル(以下,情報開示レベル)が他セクターより相対的に高いこと,民間企業と国有企業,あるいは多国籍企業とその他企業の間で情報開示レベルに関して特に差異が見いだされないこと,第三者による適用レベルチェックの有無とCSRレポートの適用レベルに相関関係があること,資源エネルギー企業のGRIセクター・サプリメントの利用率は他のセクターより高い可能性があることが明らかになった。[Abstract]This study aims to review the literature and conduct statistical analysis on contents of Indonesian companies' corporate social responsibility (CSR) disclosure (CSRD) and their factors that influence CSRD as well as identify issues for further research. In particular, the study focuses on Indonesian resource-energy sector companies (REC). The statistical analysis of CSR reports issued by companies that applied Global Reporting Initiative (GRI) version 3.1 and registered in the GRI sustainability database as of August 2015 reveals that recent CSRD levels of RECs were higher than that of companies of other sectors, CSRD levels were not measurably different between private and public companies and between multinational and other companies, the application of third party-checks and CSRD levels were correlated, and the percentage of the usage of GRI sector supplements, which are sector-specific guidelines, was higher among RECs than companies of other sectors.
  • 入江賀子; 高橋太郎; 中島亨; 川原尚子; 鈴木宣弘
    食農資源経済論集 食農資源経済学会 66 (1) 73 - 83 2015/07 [Refereed]
  • 川原 尚子; 入江 賀子
    商経学叢 近畿大学商経学会 62 (1) 1 - 15 0450-2825 2015/07 
    [要旨]サスティナビリティ会計は, サスティナブル・ディベロップメントの実践を促進することに狙いがある. 過去30年にわたりサスティナビリティ会計についての多くの研究がなされてきた. サスティナビリティ会計は実務への適用を通じても発展してきた. 米国で進行中のサスティナビリティ会計基準の開発は, サスティナビリティ会計の新しい動向である. 企業の環境, 社会および統治に関する非財務情報についての米国の投資家の関心の高まりがこの開発の背景にある. 本稿はサスティナビリティ会計の重要な議論を検討し, 提案されている基準の特徴に焦点を当て, さらなる研究課題を検討している. [Abstract]Sustainability accounting aims to enhance sustainable development practices. Over the last three decades, there have been many studies on sustainability accounting globally. Sustainability accounting has also been developed through practical applications. One of the new movements on sustainability accounting is currently underway in the United States with the development of new Sustainability Accounting Standards. There have been increasing concerns among US investors about corporate non-financial information in relaion to environmental, social, and governance issues, which may be the background for such development. This paper reviews the important discussions regarding sustainability accounting, analyses the main features of proposed standards, and examines further research questions.
  • Naoko Kawahara; Noriko Irie
    Journal of Business Studies 近畿大学商経学会 61 (3) 19 - 35 0450-2825 2015/03 
    [Abstract] Japanese companies do not comply with the Global Reporting Initiatives (GRI)'s Sustainability Guidelines as much as other developed countries, and their compliance levels are lower among developed countries. This study overviewed the characteristics of Japanese GRI compliance and analysed 15 Japanese listed companies on the information of their corporate sustainability reports in which they comply with the GRI version 3.1 Guidelines. The possible correlation between GRI compliance levels and the disclosure rates of the GRI core indicators was suggested. In addition, it was suggested that the issues including human rights, gender, and labor category discrimination, corruption in companies, and fines paid by companies, were not much disclosed. The lower disclosure of these issues suggests the weakness of Japanese corporate social disclosure.
  • 川原 尚子; 入江 賀子
    商経学叢 近畿大学商経学会 61 (2) 295 - 304 0450-2825 2014/12 
    [要旨]インドネシアでは, 近年, 企業の社会的責任(CSR)の情報開示に関する制度が発展しつつある. 主な法規制には, 投資家に社会責任の実施を求める投資法, 天然資源関連分野の株式会社の CSR の実施に関する報告を定める会社法, 上場会社と公開会社の年次報告書での CSR 情報開示を定める財務省令, ならびに国有企業の CSR 活動と報告を規定する国有企業省規則がある. 本研究は金融市場における企業の情報開示の背景あるいは動機を分析し, これらの法規制の内容と特徴を検討した. これらの法規制は開示すべき CSR 活動の一般的な枠組みを規定しているが, 実施すべき活動内容を詳細に規定していない点が課題といえる. [Abstract] Various legislative developments have recently been made in Indonesia in relation to Corporate Social Responsibility(CSR)disclosure. Among others, these relate to investment law, which mandates social responsibility by all investors; company law, which requires natural resource-sector limited companies to report their implementation of CSR activities; laws and regulations of the Ministry of Finance, regulating the CSR information disclosure of listed companies and public companies; and laws and regulations of the Ministry of State-Owned Enterprises, governing the CSR activities of government-owned companies. This study aims to analyze the background of or motivations for information disclosure and to examine the contents and characteristics of the main laws and regulations regarding the implementation and reporting of CSR activities. It finds that although relatively general framework concerning CSR activities that need to be disclosed are stipulated, a detailed descriptionof the CSR activities that should be implemented is not provided, which may undermine the validity of the scheme.
  • Photovoltaic Power Facility Siting in Japan: Local Residents’ Preferences on Socio-environmental Changes
    Noriko Irie; Naoko Kawahara
    Journal of Land and Environmental Institute Japanese Society for Land and Environment 21 23 - 42 2014/10 [Refereed]
  • Naoko Kawahara; Noriko Irie
    Journal of Business Studies 近畿大学商経学会 61 (1) 25 - 38 0450-2825 2014/07 
    [Abstract] An assessment of the comprehensive social impacts would make clear the extent to which a particular project contributes to the well-being of a community involved in the project. Concrete examples of social impacts investigated in the preceding impact assessment literature could help to extract social impacts of a particular project. The Kyoto biodiesel fuel (BDF) project, as a prominent environmental project, has attracted much attention domestically and abroad, but the preceding literature mainly concentrated on 'quality of the living environment impacts' and 'economic and well-being impacts' caused by the project. The project may have other potential impacts including those pertaining to culture and family and community, the inclusion of which in the assessment would make a more comprehensive and persuasive evaluation of the project. Frameworks for evaluating community well-being of important community projects are worth examining domestically. This will happen through examining comprehensive social impacts, including the ones which might not be previously evaluated. Through this evaluation, desirable and meaningful environmental project management that can contribute to the benefits of local stakeholders could be attained.
  • Kawahara Naoko; Irie Noriko
    商経学叢 近畿大学商経学会 61 (1) 1 - 23 0450-2825 2014/07 
    [要旨] 社会環境影響評価に関する情報開示は, 企業の財務報告の透明性を増す可能性がある. 本研究は, 日本の「有価証券報告書」の「事業等のリスク」の記載項目で, 社会環境影響評価の実施がどの程度開示されているかを調査した. 分析によって, 非常に少数の報告書が環境影響評価に関する簡潔な記述を提供していることが明らかとなった. よって, この分野の情報開示は未だ発展段階にあり, 社会環境影響評価の結果の記述に関する透明性についてさらなる検討の余地がある. 特に, 事業リスクが社会環境影響評価の結果とどのように関係しているかを理解することが重要であり, 社会環境影響評価の記述の透明性ある枠組みを開発することが重要である. [Abstract] Disclosure of information related to social and environmental impact assessments can increase transparency in corporate financial reporting. This research analyzes the extent to which the implementation of social and environmental impact assessments have been disclosed recently in the "Business and Other Risks "section of annual securities reports known as"Yukashoken Hokokusho"in Japan. This analysis reveals that very few reports have provided brief information as regards environmental impact assessments. Therefore, disclosure in this area is still in the developmental phase and there is room for further deliberation about transparency related to the description of the results of social and environmental impact assessments. It is particularly important to understand how business risk relates to the results of social and environmental impact assessments and to develop a transparent framework for the description of social and environmental impact assessments.
  • Kawahara Naoko
    商経学叢 近畿大学商経学会 60 (2/3) 207 - 233 0450-2825 2014/03 
    (要旨)企業の環境および社会の影響を報告し, 並びに企業の持続可能な開発に向けたコミットメントを示す持続可能性報告に対する保証の重要性は, 研究者および実務家によりますます認識ざれてきている。 本稿は, 関連する文献のレビューを通じて, 将来の研究課題を探索した。 持続可能性報告への保証の付与が, 報告企業の持続可能な開発への実質的な貢献という持続可能性報告の本来の目的をどのように確実にできるかという点が今後の課題として非常に重要である。 (Abstract) Academics and practitioners have increasingly recognized the importance of assurances of corporate sustainability reports, which communicate companies' environmental and social performance and demonstrate their commitment toward sustainable development. This study attempted to further advance this research agenda following a review of the related literature. It is crucial for further research to examine the manner in which assurances of sustainability reports can ensure that companies actually contribute toward sustainable development, which should be the primary objective of such reports.
  • 川原 尚子
    商経学叢 近畿大学商経学会 (169) 137 - 157 0450-2825 2013/12
  • 川原 尚子
    商経学叢 近畿大学商経学会 60 (1) 1 - 41 0450-2825 2013/09 
    [要旨] 1980年代以降, 主な欧米諸国において, 企業のリスク情報の開示制度が発展してきた。 環境リスク情報は, 重要業績指標(Key performance indicators: KPIs)および関連説明とともに, 企業の年次報告のうちの財務諸表, および経営者の討議と分析(MD&A)の箇所など, 様々な箇所で取り扱いが可能である。 本稿では, 環境リスク開示に関する欧米諸外国の法規制の発展状況,および関連議論を整理しつつ, 最近の多国籍企業による環境リスク開示を事例として検討している。環境リスク情報は, 環境業績を含む意味のある関連開示を基礎として説明されることが重要である。 [Abstract] Different regulatory systems for disclosure of corporate risk information have been developed in the main European countries and the US since the 1980s. Disclosure of corporate environmental risk information together with key performance indicators and related explanations can be dealt with in various parts of corporate annual reports including the management discussion and analysis section (MD&A) as well as in financial reports. This paper examines the regulatory developments and related arguments, and explores current disclosure practices of environmental risk and related information in integrated reports prepared by one multinational corporation as a case. It is very important to account for environmental risk information underlying meaningful relevant information including key environmental performance indicators.
  • Kawahara Naoko
    商経学叢 近畿大学商経学会 59 (3) 1127 - 1144 0450-2825 2013/03 
    [要旨]企業の持続可能性報告の情報の信頼性は, 国際的に継続的な重要課題として注目されてきた。国際会計士連盟(IFAC)の国際監査・保証基準審議会(IAASB)では, 2012年6月の「2012年から2014年までの戦略および活動計画」において, 持続可能性報告の分野のための新たな国際保証業務基準(ISAE)の開発の検討に言及している。国際統合報告審議会(IIRC)では, 企業戦略,財務業績と環境,社会,および統治(ESG)の情報を統合した革新的な枠組みを2010年以降開発してきた。 アメリカ合衆国の持続可能性会計基準審議会(SASB)では, 簡潔で, 産業界を基礎とした比較可能な持続可能性会計基準を2012年10月より検討している。 本稿では, これらの重要な発展状況を検討し, 企業の持続可能性報告の情報の信頼性にとって, 関係者の持続可能性報告に関する会計教育が最も重要であると結論している。 [Abstract]One of the ongoing key issues internationally focused on is the credibility of the information in corporate sustainability reports. Currently, the International Auditing and Assurance Standards Board (hereafter IAASB), which was established by the International Federation of Accountants (hereafter IFAC ) refers to the consideration of the development of new assurance standards in the emerging areas of sustainability reporting in its Strategy and Work Program 2012-2014, June, 2012. In addition, the International Integrated Reporting Council (hereafter IIRC) has been developing an innovative framework which can integrate corporate strategy, financial performance and environmental, social, and governance information from 2010. Concurrently, the Sustainability Accounting Standards Board ( hereafter SASB) in the US has been developing a set of concise, comparable industry-based sustainability accounting standards from October, 2012. This paper examines these important developments, and concludes that it is most important for the credibility of the information in corporate sustainability reports to provide the people concerned with an adequate accounting education for sustainability reporting.
  • Kawahara Naoko
    商経学叢 近畿大学商経学会 59 (2) 713 - 759 0450-2825 2012/12 
    [要旨]近年, 諸外国地域の証券取引所において開示される上場企業の年次報告を対象とした, 環境情報を含む持続可能性情報の開示に関する規定が急速に発展しつつある。 しかし, 日本では, 上場企業の制度財務報告における持続可能性情報を開示する規定や仕組みは初期段階にある。 本稿では, 諸外国地域の証券取引所に関連した持続可能性情報開示に関する様々な規定および仕組みに関する文献研究を通して, 上場企業の年次報告での持続可能性情報の開示を発展させる重要な要因を検討している。 証券取引所における持続可能性情報開示を求める明瞭な規定, および開示を促進する効果的な仕組みを設定することは, 上場企業の年次報告での持続可能性情報開示を進展させる最も重要な要因である。[Abstract] Currently, different provisions concerning sustainability information disclosure in annual reports issued by listed companies have been rapidly developing by national and regional stock exchanges. However, provisions and a regime which require sustainability information disclosure in annual regulatory financial reports for investors prepared by listed companies are still in embryonic form in Japan. This paper examines key factors which can improve sustainability information disclosure in annual reports produced by listed companies and is based on a review of the literature associated with the issues including various provisions and the regime related to the disclosure to national and regional stock exchanges. The setting up of clear provisions and an effective regime can be one of the most important drivers for the development of sustainability information disclosure by listed companies as it encourages them to account for their sustainability work to stock exchanges.
  • Kawahara Naoko
    商経学叢 近畿大学商経学会 59 (1) 195 - 207 0450-2825 2012/07 
    [概要] 国際会計基準(IAS)第41号「農業」は, 農業活動に関する会計処理および開示を定めており, 所定の場合, 生物資産および農産物を公正価値で測定することを求めている。日本では農業活動に関する単独の会計基準は設定されておらず, このことは国際財務報告基準(IFRS)との重要な相違点といえる。本稿では, IAS第41号の公正価値による測定を巡る理論および実践面での議論に関する世界の文献研究を通して, 農業会計の基準の課題を検討し, 公正価値測定と財務諸表の開示に対する監査への潜在的影響, および日本の農業会計の開発への意味合いを考察している。 [Abstract] International accounting standard (IAS) 41, 'Agriculture' is the specific accounting standard which covers the accounting treatment and disclosure related to agricultural activities, if prescribed, requiring fair value measurements for biological assets and agricultural produce. Japanese GAAP does not contain any set of single accounting standard for agricultural activities, and which can be said one of the important differences between International Financial Reporting Standards (IFRSs) and the Japanese GAAP. This paper examines the issues of standards of agriculture accounting through literature review international research regarding IAS 41 fair value measurements based on practical and theoretical discussions, and then, examines the potential impact on auditing fair value measurements and disclosures contained in financial statements as well as the implications for future development of agriculture accounting in Japan.
  • 環境問題と財務報告
    川原尚子
    Independence 日本公認会計士協会第43回研究大会記録 48 - 65 2012/03
  • 川原 尚子
    商経学叢 近畿大学商経学会 58 (3) 763 - 784 0450-2825 2012/03 
    [要旨] 近年, 投資家向けの制度財務報告での企業の環境問題の開示に関する財務報告基準や開示ルールは日本では初期段階にある。本稿は, 資産除去債務の会計基準が初年度適用された日本の上場企業の2011年の有価証券報告書における環境開示を分析している。そして, 資産除去債務での会計の見積りの不確実性の監査の意味合いを検討している。分析の結果, 有価証券報告書に資産除去債務に関連した環境開示企業は非常に少なく, また経営者が将来の環境コストに関連した不確実性や資産除去債務に関する公正価値の見積りをどのように検討したのかを理解するには情報が不十分であった。よって, 有価証券報告書での資産除去債務の会計に関連した特別な環境開示指針が必要である。 [Abstract] Currently, financial reporting standards and disclosure rules related to environmental issues in regulatory financial reports for investors are still embryonic in Japan. This paper examines issues of environmental disclosure related to accounting for asset retirement obligations (hereafter "AROs") from the viewpoint of the specific first-time adoption issues in 2011 in Annual Securities Reports ("Yukashoken- Hokokusho") in accordance with the Financial Instruments and Exchange Act (Act No. 25 of 1948), in Japan, the reports being prepared by the Japanese listed companies. This paper also considers auditing implications of estimation uncertainty associated with the accounting estimate in AROs. As a result, very few companies include environmental disclosure related to AROs , and there is insufficient information to understand about how managements considered the uncertainty related to the future environmental costs and the estimation of fair value for AROs. Therefore, it is needed specific environmental disclosure guidance for Annual Securities Reports related to accounting for AROs.
  • 環境問題と財務報告-H23/3期資産除去債務会計の開示分析
    川原尚子
    日本公認会計士協会近畿会会報 (633) 14648 - 14649 2012/03
  • 川原 尚子
    商経学叢 近畿大学商経学会 58 (2) 237 - 264 0450-2825 2011/12 
    [要旨] カナダ証券管理局は2010年に「CSAスタッフ通知51-333-環境報告指針」(「環境報告指針」)を公表した。「環境報告指針」は既存の制度の枠組みで, 報告書発行者に対して, 明瞭で一貫した包括的で信頼できる環境開示に関する意味ある環境情報の伝達を求めている。「環境報告指針」は環境開示の透明性と品質を改善する可能性がある。しかし, 環境情報の信頼性を確実にするための効果的な戦略とプロセスを発行者が確立することが不可欠である。 [Abstract] The Canadian Securities Administrators issued CSA Staff Notice 51-333, Environmental Reporting Guidance (hereafter "the Guidance") in 2010. The Guidance requires report issuers to ensure that they communicate meaningful environmental information in terms of clear, consistent, comprehensive and credible environmental disclosure within the existing regulatory reporting framework. The Guidance seeks to improve transparency and quality of environmental disclosure. However, it is essential for the issuers to establish effective strategies and processes which will ensure credible environmental information.
  • Kawahara Naoko
    商経学叢 近畿大学商経学会 58 (1) 1 - 46 0450-2825 2011/07 
    [要旨] 近年, 企業の自主的な環境開示に関する様々なフレームワークが国際的に開発されてきたが, 投資家向けの制度財務報告において, 環境問題に関連した財務報告基準や開示規制は未だ萌芽段階にある。本稿は, 欧州大企業10社が提出した, 金融商品取引法に基づく有価証券報告書上での環境開示事例を検討している。これらの企業の本国制度の財務報告には, 国際財務報告基準(IFRS)が適用されている。これらの企業の有価証券報告書の様々な箇所で環境問題が様々に説明されうるが, 記載は企業判断に大きく委ねられている。よって, 情報の信頼性をどのように確立するかの重要な問題が未だ残されている。 [Abstract] Recently, different voluntary frameworks regarding corporate environmental disclosure have been developed worldwide, but financial reporting standards and disclosure rules related to environmental issues in regulatory financial reports for investors are still embryonic. This paper examines issues of environmental disclosure in certain securities reports ("Yukashoken-Hokokusho") in accordance with the Financial Instruments and Exchange Act in Japan, the reports being prepared by ten of the largest European companies. These companies' regulatory financial reports have already adopted the International Financial Reporting Standards. To some extent, these companies' different environmental issues can be explained in different sections of their reports, and their inclusion largely depends upon management decisions. Therefore, the important question of building credibility in the information provided still remains.
  • Kawahara Naoko
    商経学叢 近畿大学商経学会 57 (3) 797 - 823 0450-2825 2011/03 
    [要旨] 本稿は, イングランドおよびウェールズ勅許会計士協会(ICAEW)とイギリス環境庁が2009年に公表した「環境問題と年次財務報告 (Environmental Issues and Annual Financial Reporting)」(以下, ICAEW報告という)をもとに, 年次財務報告の環境開示とその監査への影響を吟味している。ICAEW報告では, 年次報告で環境問題が財務情報と非財務情報で開示される可能性が示され, 監査人が財務諸表監査上, 両情報の整合性に適切に配慮することを求められている。すなわち, 年次財務報告における適切な環境開示のためには, 監査人が環境問題をよりよく理解するとともに, 監査の品質管理を適切に行うことが非常に重要である。[Abstract] In 2009 the "Environmental Issues and Annual Financial Reporting (hereafter "the ICAEW report")" was issued by the Institute of Chartered Accountants in England and Wales and the UK Environmental Agency. This paper attempts to provide a personal perspective with regard to the environmental issues in annual financial reporting and its audit implications based on the ICAEW report. The ICAEW report suggests that environmental issues in the report could be disclosed by the types of both financial and non-financial information, and then it is necessary for the auditor to properly consider the consistency between both types of information in its financial audit process. Therefore, in order to be provided appropriate environmental disclosure in annual financial reproting, it is very important for the auditor to appropriately control its audit quality as well as better understand the environmental issues.
  • Kawahara Naoko
    Journal of business studies 近畿大学商経学会 57 (2) 319 - 358 0450-2825 2010/12 
    [Abstract] This paper attempts to provide a personal perspective regarding quality improvement on disclosures both risks and key performance indicators (hereafter KPIs) regarding climate change issues in corporate annual financial reports based on analyses of disclosures prepared by both a leading multinational company in the UK on "Form 20-F" for the US securities market and current Japanese companies on "Annual Securities Reports" pursuant to the "Financial Instruments and Exchange Act" for the fiscal year ended March 31, 2010 in Japan. Climate change issues could affect company development, performance and position, and disclosure of this information is crucial, as it affects investors' decisionmaking. Therefore, the information should be disclosed as risks in the US financial regulatory framework, and also as KPIs in the UK company law framework; both frameworks have been improved recently. However, in Japan there is little specific framework and little concrete guidance such as in both the US and the UK, and also there is very limited disclosure so far. There is a need for Japan to develop additional regulatory framework and specific guidance in order to improve climate change disclosure in financial reports.
  • Kawahara Naoko
    Journal of business studies 近畿大学商経学会 57 (1) 31 - 61 0450-2825 2010/07 
    (英文) This paper critically evaluates the interpretive release ("Release") entitled "Commission Guidance Regarding Disclosure Related to Climate Change" on February 8, 2010 published by the U.S. Securities and Exchange Commission ("SEC"). In this paper, firstly, the main background and the purpose of this Release, the rules requiring disclosure of climate change issues, and the topics of climate change disclosure which are described in the Release are reviewed. Secondly, the appropriate manner of the disclosure related to climate change in public company disclosure documents filed with the SEC represented by Form 10-K is discussed. Finally, the disclosures relating to climate change (Form 10-K) filed by the four largest American companies are examined. The Release is expected to assist public companies to satisfy the required disclosure related to climate change under the existing rules. However, the extent of information related to climate change disclosed by public companies remains a management decision on their part.
  • 川原 尚子
    Journal of business studies 近畿大学商経学会 56 (3) 1457 - 1486 0450-2825 2010/03 
    【Abstract】 Last few years, investors and other interest groups have become increasingly concerned about corporate management risks related to global climate change have being increasingly concerned by investors and other interest groups, and some of them are asking companies to properly disclose their climate change related information including management risks on corporate financial reports and have also proposed frameworks in which the information can be disclosed. In this paper, firstly the current main regulatory status in internal and national areas related to corporate management risks is reviewed, secondly, the meaning of the disclosure is discussed, and finally, proposed reporting frameworks by investors and other interest groups for disclosure of the information are examined. It is essential for the benefit of investor decision making to standardize a disclosure framework including core information of measurement, reporting, and verification system of greenhouse gas emissions.
  • 財務報告における気候変動リスク情報と温室効果ガス情報の保証の課題
    川原 尚子
    日本公認会計士協会近畿会会報 日本公認会計士協会近畿会 (609) 13664 - 13665 2010/03 
    財務報告における気候変動情報開示と温室効果ガス情報の保証業務基準に関する研究
  • 財務報告における気候変動リスク情報と温室効果ガス情報の保証の課題
    川原尚子
    Independence 日本公認会計士協会第41回研究大会記録 23 - 37 2010/03
  • Kawahara Naoko
    The Journal of business administration and marketing strategy 近畿大学商経学会 56 (2) 831 - 853 0450-2825 2009/12 
    【Abstract】 In view of the growing volume of emission trading schemes to reduce greenhouse gas emissions, the December 2007 meeting of the International Auditing and Assurance Standards Board (IAASB) of International Federation of Accountants (IFAC) approved a project to consider the issues involved in assurance engagement on carbon emission information. The IAASB has also progressed the development of the "International Standard on Assurance Engagements 3410 (ISAE3410 — Assurance on a Greenhouse Gas Statement)". After seeking public comments on the draft of the ISAE3410, the standards are to be issued on 1 July 2011. This paper firstly evaluates the meaning of the development of the standard on the basis of the project background, secondly examines the key arguments focusing on the issues of the responsibility of accounting professions, and finally discusses the issues remaining with regard to finalizing the standard
  • 川原 尚子
    The Journal of business administration and marketing strategy 近畿大学 56 (1) 235 - 257 0450-2825 2009/07 
    【Abstract】 Guidance on Corporate Responsibility Indicators in Annual Reports, UNCTAD/ITE/TEB/2007/6 ("the Guidance") was published in 2008 by United Nations Conference on Trade and Development (UNCTAD). The Guidance was prepared by UNCTAD and its Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) and draws on their consultative process and ISAR's deliberations on corporate responsibility reporting during the period 2004-2007, and will without doubt underpin international discussion of nonfinancial information disclosure in annual reports in the future. This paper firstly overviews current main issues related to development of corporate responsibility reporting; secondly the outcomes by ISAR regarding the related areas of corporate responsibility indicators together with environmental performance indicators are reviewed; and finally discusses the issues arising from the current disclosure status of corporate responsibility indicators. Compared with the disclosure of environmental performance indicators which ISAR addressed previously (ISAR also published a manual on environmental performance), disclosure of corporate responsibility indicators needs to be encouraged, along with better understanding of the indicators.
  • 環境報告の情報の信頼性と保証
    川原 尚子
    日本公認会計士協会近畿会会報 日本公認会計士協会近畿会 (598) 13254 - 13255 2009/04 
    環境報告の情報の信頼性に関する公認会計士等の保証をとりまく問題に関する実証的研究
  • 環境報告の情報の信頼性と保証
    川原 尚子
    Independence 日本公認会計士協会第40回中日本五会研究大会記録 日本公認会計士協会中日本五会 1 - 15 2009/03 
    環境報告の情報の信頼性に関する公認会計士等の保証業務を取り巻く問題に関する実証的研究
  • Kawahara Naoko
    The Journal of business administration and marketing strategy 近畿大学商経学会 55 (3) 527 - 552 0450-2825 2009/03 
    【Abstract】 Disclosure in corporate sustainability reports has undergone considerable development globally. This paper considers issues related to the assurance of the disclosed information. Firstly, the framework assurance has to play in improving the credibility of the information is evaluated. Secondly, with reference to the empirical literature of the global research on sustainability reports, the issue of the adoption of assurance is discussed. Finally, empirical reviews of a sample of Japanese corporate sustainability reports are provided together with analyses of the limited cases of assurance among them. The analyses suggest that assurance of information in corporate sustainability reports in Japan is limited despite the strong argument for its provision in order to improve the credibility of the reports.
  • Kawahara Naoko
    The LEC Accounting School Bulletin LEC会計大学院 5 (5) 137 - 146 2009/03 
    企業財務の業績に影響を与える企業の環境関連情報との関係に関する海外文献研究
  • kawahara Naoko
    The Journal of business administration and marketing strategy 近畿大学商経学会 55 (2) 413 - 425 0450-2825 2008/12 
    【Abstract】 This paper attempts to provide a basis for the political argument for the disclosure of environmental information in financial reports, and relevant global literature is reviewed and evaluated. Firstly, empirical literature on the analyses of the relationships between environmental performance, disclosure of environmental information and financial performance is examined. Secondly, empirical literature on the analyses of disclosure of environmental information in financial reports is discussed. Finally, empirical literature on the reliability of environmental information is evaluated. The literature suggests that the relationship between environmental performance and financial performance is variable, environmental information in financial reports is not yet adequately disclosed, and there is an issue about the reliability of environmental information. The main role of financial reports is to provide useful information for users to underpin decision-making, thus it is essential that environmental information is adequately disclosed.
  • Kobayashi Kengo; Kanai Kiyoshi; Takada Hiroyuki; Kawahara Naoko; Yamamoto Nobuaki
    The LEC Accounting School Bulletin LEC会計大学院 4 (4) 137 - 155 2008/05 
    会計専門職大学院での効果的なビジネス会計の授業教材の開発と実践に関する成果報告
  • Kawahara Naoko
    The LEC Accounting School Bulletin LEC Graduate University 4 (4) 99 - 121 2008/05 
    有価証券報告書で昨今増大する環境法規制に関するリスク記載の実証研究
  • Kawahara Naoko
    The LEC Accounting School Bulletin LEC Graduate University 3 (3) 73 - 90 2007/10 
    有価証券報告書で記載される企業の事業等のリスクの中で,どのように環境情報が扱われるかの実証研究
  • Kawahara Naoko
    The LEC Accounting School Bulletin LEC Graduate University 1 (1) 107 - 121 2006/06 
    有価証券報告書で記載される企業の環境に関するリスクの制度検討と実証研究

MISC

Books and other publications

  • ESG・SDGs素朴な疑問Q&A
    日本公認会計士協会近畿会経営委員会CSR専門委員会 (Contributor)2022/03
  • Q&A - Simple questions on environment and CSR for CPA (2016 version)
    Kinki Branch; Japanese Institute of Certified Public Accountants (Contributor)2016/04
  • Q&A - Simple questions on environment and CSR for CPA
    Kinki Branch; Japanese Institute of Certified Public Accountants (Contributor)2012/03
  • Accounting for Freshman
    Urasaki, N; K. Hato; N. Kawahara; Y. Shima; R. Takahara; K. Yashukata; H. Wada (Joint work)Chuokeizai-sya, Inc. 2011/03 
    本書は、大学の初年次学生を対象とした会計学の入門テキストである。主人公が、大学祭の屋台店でビジネスの面白さに目覚め、その後起業して株式上場、海外展開するサクセスストーリーをもとにビジネス・会計を学ぶことができるように工夫している。内容は次の通りである。序章・本書を読む前に 第1章・華やかな学生生活の始まり 第2章・打ち上げのコンパが終わって 第3章・来年の大学祭に備えて 第4章・自分の未来がここにある 第5章・夢の実現、退職、そして起業 第6章・事業はうまくいっているのか 第7章・さらなる事業拡大にむけて 第8章・ITが成功を導く 第9章・会社化、そして上場 第10章・株主総会を乗り切ろう 第11章・公認会計士がやって来た 第12章・さあ、海外展開 第13章・「これから学ぶ会計学」の総仕上げ
  • MBA International management encyclopedia
    Ito, F (Contributor)Chuokeizai-sya. Inc. 2007/10 
    経営学専門職大学院(MBA)コースで学ぶ大学院生のための総合的事典における,環境会計・監査分野の50用語を専門的に解説したもの。
  • Assurance for Environmental Reporting
    Kozuma, Y (ContributorDisclosure and Assurance for Enviromental KPI)Dobunkan 2006/05 
    企業の環境情報に関する重要業績評価指標(Key Performance Indicators: KPI)の開示に関するイギリス法制度状況と内容を評価し,情報の信頼性のための会計職業専門家等が行う保証業務の課題を検討している。

Lectures, oral presentations, etc.

  • Challenges in Responding to ESG Fraud Risks.  [Invited]
    Naoko Kawahara
    14th ACFE JAPAN Conference  2023/10
  • Examination of the Subject Matter and Methodologies of Social Impact Assessment: A Case of Assessments of Rural Sustainability Projects  [Invited]
    Noriko Irie; Naoko Kawahara
    The 21st Annual Conference on The Japan Society for Impact Assessment  2022/09
  • Harvesting costs of forest biomass in Japan: A Bayesian multilevel meta-analysis  [Invited]
    Noriko Irie; Naoko Kawahara
    3rd Edition of Renewable and Sustainable Energy Virtual  2022/06
  • Norio Irie; Naoko Kawahara
    Japan Society for Land and Environment Research Conference  2021/11
  • Accounting fraud and disclosure  [Not invited]
    Naoko Kawahara
    Kansai Certified Fraud Examiners Study Group  2021/07
  • Social impact assessment of sustainable agriculture: Two cases of solar agricultural houses in Japan  [Invited]
    Irie, Noriko; Kawahara, Naoko
    7th Edition of International Conference on Catalysis, Chemical Engineering and Technology (Virtual)  2021/05
  • 最近の日本のサスティナビリティ報告の潮流と課題  [Not invited]
    川原尚子
    会計情報研究会  2017/10  西宮市大学交流センター
  • 愛媛県中島での水素エネルギー導入の社会的受容の検討  [Not invited]
    入江賀子; 川原尚子
    環境アセスメント学会第16回大会  2017/09  山梨県立大学
  • CSR経営と不正会計  [Not invited]
    川原尚子
    関西CFE研究会  2017/07  新日本有限責任監査法人
  • Social Impact Assessment Challenges Faced by Japan Comparing Indonesian Case  [Invited]
    Naoko Kawahara
    Academic Seminer in Binus University  2016/11  Binus University, Indonesia
  • Social Impact Assessment Challenges Faced by Japan  [Not invited]
    Noriko Irie; Naoko Kawahara; Ana Maria Esteves
    The International Association for Impact Assessment  2016/05  Nagoya Congress Center
  • 日本における太陽光発電設備の設置による社会環境変化に対する地域住民の選好  [Not invited]
    入江賀子; 川原尚子
    日本土地環境学会  2014/10  拓殖大学
  • 東京証券取引所「改善報告書」の分析ーJBR社の事例  [Not invited]
    川原尚子
    関西CFE研究会  2014/10  新日本有限責任監査法人
  • Sustainability management and Governance in Japanese Companies  [Invited]
    Naoko Kawahara
    Academic Seminar in Binus University  2014/08  Binus University, Indonesia
  • 社会環境影響評価の企業情報開示の枠組み  [Not invited]
    川原尚子
    会計情報研究会  2014/03  関西学院大学
  • 公認会計士の社会倫理的責任  [Not invited]
    川原尚子
    関西監査研究学会  2013/12  関西学院大学
  • 年次報告における持続可能性報告の保証  [Not invited]
    川原尚子
    関西監査研究学会  2013/10  甲南大学
  • 持続可能性報告の課題ー制度開示と保証ー  [Not invited]
    川原尚子
    関西監査研究学会  2012/10  甲南大学
  • 農業活動の会計における公正価値会計ーIAS第41号「農業」  [Not invited]
    川原尚子
    会計情報研究会  2012/05  近畿大学
  • 農業活動の会計における公正価値会計ーIAS第41号「農業」  [Not invited]
    川原尚子
    東アジアの会計研究会  2012/03  近畿大学
  • 環境問題と財務報告  [Not invited]
    川原尚子
    日本公認会計士協会第43回中日本五会研究大会  2012/01  大阪国際交流センター
  • Challenges of Accunting Education  [Invited]
    Naoko Kawahara
    East Asian Accounting Research Conference  2011/11  Kindai University
  • 有価証券報告書における資産除去債務の開示と公認会計士監査  [Not invited]
    川原尚子
    関西監査研究学会  2011/10  甲南大学
  • 国際財務報告基準(IFRS)適用の財務報告における環境開示-国際的視点  [Not invited]
    川原尚子
    会計情報研究会  2011/05  近畿大学
  • 環境問題と年次財務報告-職業的監査人の業務-  [Not invited]
    川原 尚子
    関西監査研究学会  2010/10  甲南大学 
    環境問題と年次財務報告における職業的監査人の業務に関して,イギリスの職業会計士団体が公表した資料をもとに検討した報告。
  • 企業の気候変動情報の課題 -国内外企業の開示事例の比較と検討-  [Invited]
    川原 尚子
    サスティナビリティ経営研究会  2010/08  環境管理会計研究所(東京,大阪) 
    企業の気候変動情報に関する現状と課題を,国内および海外の企業の制度および非制度開示事例を比較し検討した報告。
  • 財務報告における気候変動情報開示 -SEC気候変動情報に関する解釈指針の検討  [Not invited]
    川原 尚子
    会計情報研究会  2010/03  近畿大学 
    企業の財務報告における気候変動情報開示に関して,アメリカ証券監視委員会(SEC)が発行した「SEC気候変動情報に関する解釈指針」を検討した報告。
  • 気候変動情報開示と温室効果ガス情報の保証の課題  [Not invited]
    川原 尚子
    日本公認会計士協会第41回中日本五会研究大会  2010/01  大阪国際交流センター 
    企業の気候変動情報開示と温室効果ガス情報に関する保証の課題についての報告。
  • 環境情報の保証 -温室効果ガス報告の保証-  [Not invited]
    川原 尚子
    関西監査研究学会  2009/10  甲南大学 
    環境情報の保証に関して,国際会計士連盟の温室効果ガス報告の保証業務基準に焦点を当てた報告。
  • 企業不正の財務報告での表示  [Not invited]
    川原 尚子
    関西CFE研究会  2009/08  大阪弁護士会館 
    企業において不正が発生した場合の財務報告での表示に関する制度と会計報告に焦点をあてた実証的事例を含む報告。
  • 環境報告の情報の信頼性と保証  [Not invited]
    川原 尚子
    日本公認会計士協会第40回中日本五会研究大会  2009/02  名古屋国際会議場 
    企業の環境報告における情報の信頼性を担保する職業会計人の保証業務に焦点をあてた報告。
  • 環境報告の情報の信頼性の保証問題  [Not invited]
    川原 尚子
    関西監査研究学会  2008/12  愛媛県松山市 
    企業の環境報告に関する情報の信頼性について,職業的会計人の行う保証業務に関する問題を実証的に報告。
  • 有価証券報告書における非財務情報開示の現状と課題 -企業を取巻く環境問題とそのリスク情報のあり方-  [Not invited]
    川原 尚子
    会計情報研究会  2008/10  関西学院大学  会計情報研究会
     
    有価証券報告書における非財務情報開示の現状と課題に焦点を当ててた報告。特に企業を取巻く環境問題とそのリスク情報に関して,実際の企業のデータをもとにした報告。
  • 有価証券報告書における非財務情報開示の現状と課題 -企業を取巻く環境問題とそのリスク情報のあり方-  [Not invited]
    川原 尚子
    日本会計研究学会  2008/09  立教大学  日本会計研究学会
     
    有価証券報告書における非財務情報開示の現状と課題に関して,企業を取巻く環境問題とそのリスク情報のあり方に焦点を当てた実証的な報告。

Courses

  • Sustainable FinanceSustainable Finance Faculty of Business Administration, Kindai University
  • Tax AccountingTax Accounting Kindai University
  • Bookkeeping PracticeBookkeeping Practice Kindai University

Affiliated academic society

  • The Japan Society for Impact Assessment   Japan Land and Environment Institute   Centre for Social and Environmental Accounting Research (CSEAR)   International Association for Impact Assessment (IAIA)   Japan Auditing Association   Japan Accounting Association   

Research Themes

  • Japan Society for the Promotion of Science:Grants-in-Aid for Scientific Research Grant-in-Aid for Scientific Research (C)
    Date (from‐to) : 2018/04 -2021/03 
    Author : Naoko Kawahara; Noriko Irie
     
    研究はおおむね順調に進み、おおむね良好な成果を収めることができた。具体的内容として3本の論文を公表できた。まず、論文「社会影響の測定と報告のフレームワークの現状と課題」を7月に公表できた。この研究は、社会影響の概念を巡る議論を整理し、社会影響の測定や報告に関する議論を吟味している。その上で、世界で開発されてきている社会影響の測定や報告のための様々なフレームワークを整理し、その可能性と今後の課題を検討しており、国際的視野に立った文献研究といえる。次に、「パブリックセクターの持続可能性報告の可能性と課題」を8月に公表できた。この研究は、パブリックセクターによる持続可能性報告についての国際的な議論を吟味した文献研究である。パブリックセクターの場合の持続可能性報告では、パブリックセクターの役割の特質を考慮しつつ、管理者の制度的な、政治的な正当性の確保や、内部の業務効率の向上のためではなく、むしろ真に持続可能性への貢献やステークホルダーへの適切な説明責任に焦点を当てて、持続可能性報告を行うことが重要な課題であることを明らかにしている。さらに、「英国のパブリックセクターの持続可能性報告指針とその含意」を11月に公表できた。これは英国の所定のパブリックセクターは年次報告ベースで持続可能性情報を報告することが求められており、そのための特別な指針が毎年公表されていることを紹介しつつ、その指針の内容を吟味し、この指針が影響や将来への役立ちをもたらす可能性があるという含意を検討した研究である。 これらの研究の意義として、社会影響の測定報告の可能性と、パブリックセクターの持続可能性報告の意義や可能性を明らかにしている点である。これらの研究の重要性として、この分野の研究が知る限り国内ではほとんどない中で貴重な示唆を提供している点といえる。
  • Japan Society for the Promotion of Science:Grants-in-Aid for Scientific Research Grant-in-Aid for Scientific Research (C)
    Date (from‐to) : 2015/04 -2019/03 
    Author : KAWAHARA NAOKO; IRIE noriko; ESTEVES ana maria; FITRIASARI dewi
     
    This four-year research project examined Indonesian laws and regulations concerning disclosure of information on the social and environmental impacts of Indonesian companies' activities, as well as clarified the current corporate status and challenges of the area. This research also compared and interpreted the legal contexts of Japan and Indonesia in this field, and analysed the potential mechanism that future Japanese investments in Indonesia will affect the changes in Indonesian laws and regulations by using a framework based on the isomorphism of institutional theory. The results of the entire research project were disclosed in 11 journal articles and three presentations.
  • Japan Society for the Promotion of Science:Grants-in-Aid for Scientific Research Grant-in-Aid for Scientific Research (C)
    Date (from‐to) : 2010 -2012 
    Author : KAWAHARA Naoko
     
    This research examines the issues of disclosure of accounting information related to environmental risks on financial reports in Japan based on mandatory annual reports for investors. The research explores the current development regarding disclosure of sustainability information, which has been increasingly needed to be accounted for by investors and other stakeholders within various institutional frameworks and international agreements around the world. The research analyzes the disclosure practices of accounting for asset retirement obligations, which was first regulated in Japanese mandatory reporting in 2010. The research recommends the need for further improvements for clear risk disclosure.
  • Japan Society for the Promotion of Science:Grants-in-Aid for Scientific Research Grant-in-Aid for Scientific Research (C)
    Date (from‐to) : 2010 -2012 
    Author : URASAKI Naohiro; KATSURA Shinichi; KAWAHARA Naoko; YASUKATA Kenji; YAO Xiaojia
     
    As a result of this research to evaluate the significance of fair value accounting in Japan, China, and Korea, and demonstrate future development of the accounting theoretically and empirically, a dichotomy of accounting systems is observed in not only in Japan but also China, Korea, UK, and the US in terms of appropriateness of BIG-GAAP for SMEs, cost/benefit of adopting the standards, lack of management needs for the standards by attributes of the business. Therefore, it is reasonably insisted that local accounting setters shall reorganize accounting standards by industry and company size.

Academic Contribution Activities

  • Reviewer Report Rating: Outstanding
    Date (from-to) :2024/03
    Role: Peer review
    Type: Peer review etc
    Organizer, responsible person: IOP Publishing
  • Public finance and public policy
    Date (from-to) :2020/07
    Role: Peer review
    Type: Peer review etc
    Organizer, responsible person: Zaiseigaku Kenkyukai (kyoto University)
  • PhD defence: The role of culture in business transcations. Implications for Success in Trans-Geographical Settings
    Date (from-to) :2018/02/22
    Role: Review
    Type: Review
    Organizer, responsible person: Faculty of Spatial Sciences, University of Groningen

Others

  • 2023/04 -2024/03  Disclosure of Climate-Related Information in Small and Medium-Sized Agribusinesses 
    近畿大学学内研究助成金 一般研究助成金 課題番号:IP005 研究内容:日本の中小農業事業者の気候変動に関する情報開示に対する認識と課題を明らかにしている。世界的に多国籍企業を含む大手農業ビジネスでは気候関連あるいは自然資本関連の財務情報が求められている中で、サプライチェーンの中小農業事業者の気候変動への認識や課題は大手企業にとってもリスクマネジメントの鍵となる。本研究の結果から得られる示唆は、この情報開示に関する経営戦略の検討の際の資料となりうる。