*A space between the first name and last name, please enter



FacultyDepartment of Accounting / Graduate School of Financials
Commentator Guide
Last Updated :2020/09/01

Education and Career


  • University of London, International Foundation Courses and English Language Studies
  • SOAS, University of London, Department of Finance and Management

Academic & Professional Experience

  •   2009 04 ,  - 現在, Professor, Kindai University
  •   2008 04 ,  - 2009 03 , Associate Professor, Kindai University

Research Activities

Research Areas

  • Humanities & social sciences, Accounting

Published Papers

  • Current Status and Its Incentives of Social Impact Reporting for Social Energy Business - Analysis of Interviews with Case Studies of the Local Power Producers and Suppliers, Naoko Kawahara, Noriko Irie, Journal of Business Studies, Journal of Business Studies, 65(3), 95 - 113, Mar. 2019
  • Social acceptance of hydrogen in islands: Questionnaire survey at Former Nakajima-cho, Ehime, Japan, IRIE Noriko, KAWAHARA Naoko, Japan Society for Impact Assessment, Japan Society for Impact Assessment, 17(1), 68 - 78, Mar. 2019 , Refereed
    Summary:<p>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.</p>
  • Sector-wide social impact scoping of agrivoltaic systems: A case study in Japan, Irie Noriko, Kawahara Naoko, Esteves Ana Maria, RENEWABLE ENERGY, RENEWABLE ENERGY, 139, 1463 - 1476, Feb. 2019 , Refereed
  • 〈Articles〉Public-Sector Sustainability Reporting Guidance and Its Implications in the United Kingdom, 川原 尚子, 商経学叢 = Shokei-gakuso: Journal of Business Studies, 商経学叢 = Shokei-gakuso: Journal of Business Studies, 65(2), 1 - 32, Nov. 30 2018
    Summary:[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.
  • Public-Sector Sustainability Reporting Guidance and Its Implications in the United Kingdom, 川原 尚子, 商経学叢, 商経学叢, 65(2), 161 - 192, Nov. 2018
  • Japan investment and Indonesia sustainability reporting: an isomorphism perspective, Dewi Fitriasari, Naoko Kawahara, Social Responsibility Journal, Social Responsibility Journal, 14(4), 859 - 874, Aug. 2018 , Refereed
  • Current Status and Challenges of Measuring and Reporting Framework of Social Impact, 川原 尚子, 商経学叢, 商経学叢, 65(1), 19 - 58, Jul. 2018
    Summary:[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.
  • 〈Articles〉Preferences of Japanese Potential Investors for Environmental,Social,and Governance Information of Listed Companies in Emerging Preliminary Research, 川原 尚子, 入江 賀子, 商経学叢 = Shokei-gakuso: Journal of Business Studies, 商経学叢 = Shokei-gakuso: Journal of Business Studies, 64(3), 91 - 107, Mar. 26 2018
    Summary:[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.
  • Preferences of Japanese Potential Investors for Environmental, Social, and Governance Information of Listed Companies in Emerging Countries : Preliminary Research, 川原 尚子, 入江 賀子, 商経学叢, 商経学叢, 64(3), 687 - 703, Mar. 2018
  • Possibilities and Challenges of Public Sector Sustainability Reporting, Kawahara Naoko, The LEC Accounting School Bulletin, The LEC Accounting School Bulletin, 16(0), 147 - 160, 2018
    Summary:[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.
  • 〈Articles〉Current Trends and Challenges in Sustainability Reporting Practices in Japan - Literature Review, 川原 尚子, 商経学叢 = Shokei-gakuso: Journal of Business Studies, 商経学叢 = Shokei-gakuso: Journal of Business Studies, 64(2), 113 - 142, Dec. 31 2017
    Summary:[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.
  • 〈Articles〉Social benefits and future challenges regarding information provided by Indonesian companies on their social and environmental impacts, 川原 尚子, 入江 賀子, 商経学叢 = Shokei-gakuso: Journal of Business Studies, 商経学叢 = Shokei-gakuso: Journal of Business Studies, 64(1), 1 - 16, Jul. 31 2017
    Summary:[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.
  • Social benefits and future challenges regarding information provided by Indonesian companies on their social and environmental impacts, 川原 尚子, 入江 賀子, 商経学叢, 商経学叢, 64(1), 1 - 16, Jul. 2017
  • Current State of the Art and Challenges for Sustainability Reporting Practices of Indonesian Listed Mining Companies, 川原 尚子, 商経学叢, 商経学叢, 63(3), 385 - 408, Mar. 2017
    Summary:[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.
  • Challenges for Practices of Social Impact Assessment in Asia as identified by the IAIA Guidance : Reviewing Indonesia and China, 川原 尚子, 入江 賀子, 商経学叢, 商経学叢, 63(2), 193 - 206, Dec. 2016
    Summary:[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.
  • Theories of motivation for corporate social responsibility disclosure : A literature review, 川原 尚子, 商経学叢, 商経学叢, 63(1), 37 - 56, Jul. 2016
    Summary:[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.
  • 〈Articles〉Literature review of studies into the CSR activities and disclosures of Indonesian companies, 川原 尚子, 入江 賀子, 商経学叢 = Shokei-gakuso: Journal of Business Studies, 商経学叢 = Shokei-gakuso: Journal of Business Studies, 62(3), 1 - 23, Mar. 25 2016
    Summary:[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.
  • Literature review of studies into the CSR activities and disclosures of Indonesian companies, 川原 尚子, 入江 賀子, 商経学叢, 商経学叢, 62(3), 301 - 323, Mar. 2016
  • Review of the concepts, methodologies, and validity of Social Impact Assessments and their implications for Japanese impact assessments, Irie Noriko, Kawahara Naoko, Esteves Ana Maria, Japan Society for Impact Assessment, Japan Society for Impact Assessment, 14(2), 51 - 61, 2016
    Summary:<p>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.</p>
  • 〈Articles〉Contents of Indonesian companies' CSR disclosure and their factors : Literature review and statistical analysis, 川原 尚子, 入江 賀子, 商経学叢 = Shokei-gakuso: Journal of Business Studies, 商経学叢 = Shokei-gakuso: Journal of Business Studies, 62(2), 1 - 23, Dec. 25 2015
    Summary:[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.
  • Contents of Indonesian companies' CSR disclosure and their factors : Literature review and statistical analysis, 川原 尚子, 入江 賀子, 商経学叢, 商経学叢, 62(2), 183 - 205, Dec. 2015
  • Status of and Challenges Facing Sustainability Accounting in the USA, 川原 尚子, 入江 賀子, 商経学叢, 商経学叢, 62(1), 1 - 15, Jul. 2015
    Summary:[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.
  • Development of an Institutional Mechanism for the Disclosure of Corporate Social Responsibility in Indonesia, 川原 尚子, 入江 賀子, 商経学叢, 商経学叢, 61(2), 295 - 304, Dec. 2014
    Summary:[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.
  • Framework of Corporate Disclosure in Related to Social and Environmental Impact Assessment, 川原 尚子, 入江 賀子, 商経学叢, 商経学叢, 61(1), 1 - 23, Jul. 2014
    Summary:[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.
  • Assurance on sustainability reports : A critical literature review and research agenda, 川原 尚子, 商経学叢, 商経学叢, 60(2), 207 - 233, Mar. 2014
    Summary:(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.
  • An Evaluation of a Proposal for a EU Directive on Disclosure of Non-financial Information, 川原 尚子, 商経学叢, 商経学叢, (169), 137 - 157, Dec. 2013
  • Development of Environmental Risk Information Disclosure in Corporate Annual Reports, 川原 尚子, 商経学叢, 商経学叢, 60(1), 1 - 41, Sep. 2013
    Summary:[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.
  • Development of International Standard for Sustainability Reporting, 川原 尚子, 商経学叢, 商経学叢, 59(3), 1127 - 1144, Mar. 2013
    Summary:[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.
  • Development of Provisions of Sustainability Information Disclosure on National and Regional Stock Exchanges, 川原 尚子, 商経学叢, 商経学叢, 59(2), 713 - 759, Dec. 2012
    Summary:[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.
  • The Implications of Fair Value Measurement in the Agricultural Activities : International Accounting Standard IAS 41, Agriculture, 川原 尚子, 商経学叢, 商経学叢, 59(1), 195 - 207, Jul. 2012
    Summary:[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.
  • Environmental Disclosure of Assets Retirement Obligations in Annual Securities Reports ("Yukashoken-Hokokusho") and the Audit Implications, 川原 尚子, 商経学叢, 商経学叢, 58(3), 763 - 784, Mar. 2012
    Summary:[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.
  • Environmental Disclosure under Securities Legislation : CSA Environmental Reporting Guidance, 川原 尚子, 商経学叢, 商経学叢, 58(2), 237 - 264, Dec. 2011
    Summary:[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.
  • Environmental Disclosures in European Companies' Securities Reports ("Yukashoken-Hokokusho") Adopting IFRS, 川原 尚子, 商経学叢, 商経学叢, 58(1), 1 - 46, Jul. 2011
    Summary:[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.
  • Environmental Disclosure in Annual Financial Reporting and Its Audit Implications, 川原 尚子, 商経学叢, 商経学叢, 57(3), 797 - 823, Mar. 2011
    Summary:[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.
  • Disclosure of risks and key performance indicators related to climate change: an analysis of disclosure in annual securities reports in Japan, 川原 尚子, Journal of business studies, Journal of business studies, 57(2), 319 - 358, Dec. 2010
    Summary:[要旨] 本稿は, 企業の年次財務報告書で開示される, 気候変動情報の開示について, 代表的な多国籍企業およびわが国の最近の有価証券報告書の開示事例を分析し, 気候変動に関連したリスクと重要業績指標(KPI)開示の改善に向けた検討を行っている。気候変動問題が企業の発展, 業績および財政状態に影響するならば, その情報開示は極めて重大であり, 投資家の意思決定に影響する。よって, 最近, アメリカではリスクとして, イギリスではKPIとして制度財務報告で情報開示を求める法制度や枠組みが発展してきた。わが国でも既存の制度のもとで開示が可能であるが, 実際には開示企業数も内容も未だ限定的であり, 開示改善のための法制度や具体的指針の発展が必要である。 [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.
  • Climate Change Disclosure in Corporate Annual Reports - A Critical Evaluation of the SEC Interpritive Release Entitled "Commission Guidance Regarding Disclosure Related to Climate Change"-, 川原 尚子, Journal of Business Studies, Journal of Business Studies, 57(1), 31 - 61, Jul. 2010
    Summary:本稿はアメリカ証券取引委員会(SEC)によって2010年2月8日に解釈通達された「気候変動関連開示に関する委員会指針」を評価している。本稿では, まず, この解釈通達の背景, 目的, 気候変動問題の開示規則, および解釈通達で示された気候変動開示の項目を検討し, 次に, 10-K様式に代表される公開会社のSEC開示書類での適切な気候変動関連開示を議論し, 最後に, 4つのアメリカ大企業の10-K様式での気候変動関連開示を検討している。解釈通達は公開会社の気候変動関連開示を既存の規則の要請を満たすよう支援することが期待されている。しかし, 公開企業の気候変動関連情報開示の程度は経営判断にゆだねられている。 (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.
  • The Issues of Climate Change Related Disclosure on Corporate Financial Reports, 川原 尚子, Journal of Business Studies, Journal of Business Studies, 56(3), 415 - 444, Mar. 2010
    Summary:【概要】近年, 地球の気候変動を要因とする企業経営リスクに関する投資家等利害関係者の情報開示要求が高まりつつあり, リスクを含む気候変動に関連した情報が企業財務報告で適切に開示されるよう求められており, そのための新たなフレームワークも投資家等から提案されている。本稿では, まず, 気候変動に関する最近の国内外の規制状況を, 次に気候変動関連情報開示の意義を, そして提案された主な報告フレームワークを吟味している。投資家等の意思決定に有用な情報開示には, 温室効果ガス排出量に関する測定, 報告および検証(MRV)システムに関する情報を含む報告フレームワークの基準化が必要である。 【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.
  • Assurance Engagements on Environmental Information: Assurance on GHG Statement, 川原 尚子, Journal of Business Studies, Journal of Business Studies, 56(2), 185 - 207, Dec. 2009
    Summary:【要旨】温室効果ガスの排出量取引の拡大を背景に, 国際会計士連盟(IFAC)の国際監査・保証基準審議会(IAASB)では, 二酸化炭素排出量情報の保証業務に関するプロジェクトの提案が2007年12月に承認され, 「国際保証業務基準3410-温室効果ガス報告の保証(ISAE3410-Assurance on a Greenhouse Gas Statement)」の開発が進められている。今後, 公開草案の意見募集を経て2011年7月1日に基準発効の予定である。本稿では, まずこのプロジェクトの背景を踏まえ,この基準開発の意義を評価し, 次に, 職業的会計士の責務に焦点を当てたこの基準の主な議論を吟味し,最後に,基準最終化に向けた今後の課題を検討している。 【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
  • The Issues of Corporate Responsibility Indicators in Annual Reports, 川原 尚子, Journal of Business Studies, Journal of Business Studies, 56(1), 235 - 257, Jul. 2009
    Summary:【要旨】国連貿易開発会議(UNCTAD)は「年次報告における企業責任指標に関する指針(UNCTAD/ITE/TEB/2007/6)」を2008年に公表した。 この指針は2004年から2007年までのUNCTADと国際会計・報告基準専門家政府間作業部会(ISAR)における企業責任報告に関する活動の成果に基づくもので, 将来, 年次報告における非財務情報の開示の国際的議論を支えるであろう。 本稿では, まず,企業責任報告の発展に関する主な論点を概括し, 次に, 環境業績指標とともに, 企業責任指標の分野に関連したISARの活動成果を吟味し, 最後に,企業責任指標の開示の状況における課題を検討する。 ISARがそれまで取り組んできた環境業績指標の開示に比べ(ISARは環境業績に関するマニュアルを公表している), 企業責任指標に関する関係者のよりよい理解をもって, この指標の開示が促進される必要がある。 【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.
  • International Research on Corporate Finance and Environmental Information Issues: A Review of the Literature, The LEC Accounting School Bulletin, The LEC Accounting School Bulletin, 5(5), 137 - 146, Mar. 19 2009
  • The Issues of Assurance of Information in Corporate Sustainability Reports, 川原 尚子, The Journal of Business Administration and Marketing Strategy, The Journal of Business Administration and Marketing Strategy, 55(3), 39 - 64, Mar. 2009
    Summary:【概要】企業の持続可能性報告の開示は世界的にかなり発展してきた。本稿では開示情報の保証に関する問題を検討している。まず, 持続可能性報告の情報の信頼性を向上させる保証の枠組を評価している。次に, 世界の持続可能性報告に関する実証文献をもとに, 保証の適用に関する議論を検討している。最後に, 我が国の持続可能性報告の事例をもとに,その中の保証の適用事例を実証分析している。報告の信頼性を向上させるためにその適用は強く議論されるにもかかわらず, 持続可能性報告の情報の保証は我が国では限定的である。 【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.
  • Disclosure of Environmental Informaiton in Financial Reports: A Review of Relevant Global Literature, 川原 尚子, The Journal of Business Administration and Marketing Strategy, The Journal of Business Administration and Marketing Strategy, 55(2), 37 - 49, Dec. 2008
    Summary:【概要】本稿では財務報告における環境情報開示のあり方の政策的議論の基礎を提供するため, 世界の重要な文献を傭畷し評価している。まず, 環境業績, 環境情報開示と財務業績の関係に関する実証研究を吟味し, 次に財務報告での環境情報開示に関する実証研究を検討し, 最後に情報の信頼性に関する研究を評価している。環境業績, 環境情報開示及び財務業績の相互関係の有無に関しては議論が分かれており, 財務報告で環境情報があまり適切に開示されていないことが指摘され, 情報の信頼性の課題も残されている。有用な情報提供が財務報告の主たる目的であることに鑑み, 環境情報の適切な開示は必須であろう。 【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.
  • Disclosure of the Risk Information regarding Environmental Law and Regulation in the "Business and Other Risks" Section of Yuka-Shoken-Hokokusyo, Kawahara Naoko, The LEC Accounting School Bulletin, The LEC Accounting School Bulletin, 4(4), 99 - 121, May 20 2008
  • What do we mean by "Business Simulation" as a curriculum in LEC Graduate School of Accountancy? - In pursuit of a more effective education method promoting improvement of accounting minds, The LEC Accounting School Bulletin, The LEC Accounting School Bulletin, (4), 137 - 155, May 2008
  • Disclosure of Environmental Information in the "Business and Other Risks" Section of Japanese Annual Securities Report (Yuka-Shoken-hokokusyo), Kawahara Naoko, The LEC Accounting School bulletin, The LEC Accounting School bulletin, 3, 73 - 90, Oct. 15 2007
  • Disclosure of Environmental Information in the "Business and Other Risks" Section of Japanese Annual Securities Report, The LEC Accounting School Bulletin, The LEC Accounting School Bulletin, (3), 73 - 90, Sep. 2007
  • Disclosure of Environmental Risk in the Non-Financial Information Section of Yuka-Shoken-Hokokusyo, Kawahara Naoko, The LEC Accounting School Bulletin, The LEC Accounting School Bulletin, 1(1), 107 - 121, Jun. 15 2006

Books etc

  • 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 author, Chuokeizai-sya, Inc.,   2011 03
  • MBA International management encyclopedia, Ito, F, Contributor, Chuokeizai-sya. Inc.,   2007 10
  • Assurance for Environmental Reporting, Kozuma, Y, Contributor, Disclosure and Assurance for Enviromental KPI, Dobunkan,   2006 05

Conference Activities & Talks

  • International Perspectives on Environmental Disclosures in Financial Reports Adopted the International Financial Reporting Standards, Naoko Kawahara, Accounting Information Study Group,   2011 05 14
  • Assurance of Environmental Information-Assurance of Greenhouse Gas Reporting-, Naoko Kawahara, Kansai Auditing Research Association,   2009 10 18
  • The Issue of Assurance of the Reliability of the Information of the Environmental Reports, Naoko Kawahara, Kansai Auditing Research Association,   2008 12 26
  • Current Status and Issues of Non-Financial Information Disclosure in Securities Report: Environmental Issues Surrounding Companies and Their Risk Information, Naoko Kawahara, Accounting Information Study Group,   2008 10 19 , Accounting Information Study Group
  • Current Status and Issues of Non-Financial Information Disclosure in Securities Report: Environmental Issues Surrounding Companies and Their Risk Information, Naoko Kawahara, Japan Accounting Association,   2008 09 09 , Japan Accounting Association

Awards & Honors

  •   2019 07 , Japan Society for the Promotion of Science, Awarded to special committee members of the Special Committee of the Research Fellows, etc.


Social Contribution

  • CSR Committee, Other, Kinki Branch, Japanese Institute of Certified Public Accountants,   2008  - 現在