Direction of disclosure about soil pollution -Fact-finding of RC participation companies in foreign countries-

关于土壤污染问题，目前全球范围内都在加强对化学物质的法律的管制。由于化学物质管理和污染土壤净化责任的加强，公司产生了大量的净化费用，土壤污染作为公司新的环境风险引起了人们的关注。然而，土壤污染风险很可能给公司的财务状况带来很大的影响，但公司外部利益相关者获取信息的机制并不完善。因此，对于存在土壤污染风险的公司，如果没有合理的财务决策，就会引起外部利益相关方的关注。本研究以文献的方式，检视我国及国外环境管制或会计准则的现况，主要是为改善公司对外财务揭露的相关性，关于土壤污染的风险。三次到国外出差调查，为了了解土壤污染的情况，一家公司和行政环境负责人在国内交换了六次意见。我整理了这些研究结果的一部分，并将其发表在“研究结果”专栏中描述的三篇文章中。第一章：土壤污染;第二章：信息披露框架;第三章：注册资本参与公司的实际情况;第四章：会计处理思路。总之，我希望继续研究这个话题，所以我认为它是非常重要的，它将在未来增加它的重要性，虽然收购的文件，该公司不会自愿披露是不容易的。

RESEARCH RESULTSAbout soil pollution, reinforcement of legal regulation about chemical substance advances globally now. On this account reinforcement of chemical substance management and purification responsibility of the pollution soil, large amount of purification expense occur in a company, and soil pollution attracts its attention as a new environmental risk of a company. However, the mechanism that a party interested of the company outside obtains the information is not completed though it is very likely that a soil pollution risk gives a financial position of a company big influence. On this account there is an outside party interested in the situation that there is not reasonable decision making for financial affairs about a company having a soil pollution risk.At first, this study examined the present conditions such as environmental regulation in our country and many foreign countries or accounting standards by documents mainly to contribute to improvement of financial affairs disclosure to an outside party interested of a company about a soil pollution risk. And investigation of three times went on a business trip overseas, and, for fact-finding about soil pollution, a company and the administrative environment person in charge gave an exchange of opinions six times domestically. I collated a portion of these research results and published them in three articles described in "the results of the study" column. The total results are as described in the 1st chapter: soil pollution, the 2nd chapter: a frame of disclosure, the 3rd chapter: the actual situation of RC participation companies, the 4th chapter: a way of thinking of accounts processing..Summing up, I wish to continue studying this topic so that I assume it is very important and it will increase its importance in the future although acquisition of the documents the company wouldn't disclose voluntarily is not at all easy.