The effect of environmental disclosure on the Issuer themselves

环境信息披露对发行人自身的影响

• 批准号: 24830034
• 负责人: TANAKA YUKI
• 金额: $ 1.33万
• 依托单位: Hosei University (2013)Hitotsubashi University (2012)
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for Research Activity Start-up
• 财政年份: 2012
• 资助国家: 日本
• 起止时间: 2012-08-31 至 2014-03-31
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/en/grant/KAKENHI-PROJECT-24830034/
• 关键词: 会計学; 環境会計; 環境財務会計; 環境経営; 環境報告

The results of this study are the following two.First, we verified by focusing on terms of impact on the environmental load reduction activities and environmental management systems of internal corporate, the effect of environmental information disclosure spontaneous activities of the company. As a result, the companies that environmental information disclosure are about progress, has been successful in reducing the environmental load has been shown.Second, we exploited the Great East Japan Earthquake as circumstances which a request for environmental information disclosure to companies has increased, and verified that investors' risk to companies is different depending on the content or precision of environmental information disclosed.

本文的研究结果有以下两点：第一，从环境负荷削减活动和企业内部环境管理制度两个方面验证了企业自发性环境信息披露活动的效果。结果，环境信息公开取得了进步，在减轻环境负担方面取得了成功。第二，我们以东日本大地震为背景，考察了企业环境信息公开要求增加的情况，验证了根据环境信息公开的内容或精度，投资者对企业的风险不同。

项目成果

Environmental disclosure and cost of capital : Evidence from the Fukushima nuclear accident

环境披露与资本成本：福岛核事故的证据

• 发表时间: 2014
• 作者: Pietoro Bonetti;Charles Cho;Giovannna Michelon;Yuki Tanaka
• 通讯作者: Yuki Tanaka

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SSRN 公共工作文件

ENVIRONMENTAL DISCLOSURE AND THE COST OF CAPITAL: EVIDENCE FROM THE FUKUSHIMA NUCLEAR ACCIDENT

环境披露与资本成本：福岛核事故的证据

• 发表时间: 2014
• 作者: Pietoro Bonetti;Charles Cho;Giovannna Michelon;Yuki Tanaka;Giovanna Michelon
• 通讯作者: Giovanna Michelon

Does Environmental Disclosure Influence Cost of Capital? An Empirical Investigation of Japanese Companies

环境披露会影响资本成本吗？

• 发表时间: 2013
• 作者: Charles Cho;Giovannna Michelon;Yuki Tanaka
• 通讯作者: Yuki Tanaka