A study of Integration between Social Responsibility Reporting and Financial Reporting for Global Corporations

我们认为，以财务会计制度为基础的公开报告有从多种替代制度中进行选择的趋势。更详细地说，我们可以理解这种规则有三种替代方案，日本公认会计准则、美国公认会计准则和国际财务报告系统（IFRS），现在，我们认为日本当局有一种趋势，即从这三种系统中承认自由选择，而不是强制执行一种规则。但是，从企业的年报实践来看，可以说一份报告包含了社会、环境和经济三个方面的内容。这就是所谓的“综合报告”，我们试图在2012年和2013年听到关于综合报告的商业实践。

We think that public reporting based on Financial Accounting System has a trend for recognizing the choice from multiple alternatives of such systems. More in detail if we would say, we can understand there are three alternatives of such rule, Japanese GAAP,USA-GAAP, and International Financial Reporting Systems(IFRS), and now, we think there are a trend for Japanese Authority to recognize discretionary choice from such three systems rather than the enforcement of one rule. However, looking at companies' practices about annual reports, we can say there is a report with three contents, social, environmental and economic aspects. This is called as "Integrated Report", and we tried to have had hearing the business practices about integrated report in 2012 and 2013.