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

研究结果在土壤污染问题上，加强对化学物质的法律监管是目前全球范围内的一项进展。由于被污染土壤的化学物质管理和净化责任的加强，企业产生了大量的净化费用，土壤污染作为企业新的环境风险引起了企业的关注。然而，虽然土壤污染风险很可能会对企业的财务状况产生较大影响，但企业外部利益相关方获取信息的机制并不完善。鉴于此，有一个外部方对存在土壤污染风险的公司的财务决策不合理的情况感兴趣。本研究首先通过文献的形式考察了我国和国外许多国家的环境法规或会计准则等现状，主要是为了改善企业对土壤污染风险的外部利益相关者的财务披露。3次出国出差调查，6次国内企业与行政环境负责人就土壤污染问题进行事实调查。我整理了这些研究结果的一部分，并在“研究结果”专栏中发表了三篇文章。总结果如第一章所述:土壤污染,第二章:信息披露的框架,第三章:RC参与公司的实际情况,第四章:会计科目的思维方式处理. .总结,我希望继续学习这个话题,我认为它是非常重要的,它在未来将会增加它的重要性虽然收购公司的文件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.