Naoko Kawahara
Kindai University, Faculty of Business Administration, Faculty Member
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This study discusses the methodology for social impact scoping (SIS) by employing a case study of novel policy design for resolving the issue of abandoned farmland in Ehime Prefecture, Japan. When conducted by using state-of-the-art... more
This study discusses the methodology for social impact scoping (SIS) by employing a case study of novel policy design for resolving the issue of abandoned farmland in Ehime Prefecture, Japan. When conducted by using state-of-the-art methods, SIS can contribute meaningful information for policymaking even in conditions of limited resources. In this study, a choice experiment (CE) was conducted to analyse the desirability of alternative policies for abandoned farmland among local people; additionally, the Bayesian efficient design was employed; this design generally reduces sample size to obtain the statistical significance of the survey results. The increase in abandoned farmland worldwide has been linked to regional, national, and global environmental concerns, such as biodiversity loss and the reduction of landscape diversity; it has also been proven to be a serious problem regarding local sustainability. This study showed that the SIS results can be used to determine measures to p...
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publisher[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,... more
publisher[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...
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publisher【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,... more
publisher【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 r...
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publisher【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,... more
publisher【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 ...
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publisher[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。... more
publisher[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
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publisher[Abstract] An assessment of the comprehensive social impacts would make clear the extent to which a particular project contributes to the well-being of a community involved in the project. Concrete examples of social impacts... more
publisher[Abstract] An assessment of the comprehensive social impacts would make clear the extent to which a particular project contributes to the well-being of a community involved in the project. Concrete examples of social impacts investigated in the preceding impact assessment literature could help to extract social impacts of a particular project. The Kyoto biodiesel fuel （BDF） project, as a prominent environmental project, has attracted much attention domestically and abroad, but the preceding literature mainly concentrated on 'quality of the living environment impacts' and 'economic and well-being impacts' caused by the project. The project may have other potential impacts including those pertaining to culture and family and community, the inclusion of which in the assessment would make a more comprehensive and persuasive evaluation of the project. Frameworks for evaluating community well-being of important community projects are worth examining domestically. ...
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研究代表者連携研究者連携研究者研究協力者研究協力者publisher機関番号:34419; 研究種目：基盤研究(C); 研究期間：2010～2012; 課題番号：22530506; 研究分野：社会科学; 科研費の分科・細目：経営学、会計学; 桂, 眞一研究成果の概要（和文）：... more
研究代表者連携研究者連携研究者研究協力者研究協力者publisher機関番号:34419; 研究種目：基盤研究(C); 研究期間：2010～2012; 課題番号：22530506; 研究分野：社会科学; 科研費の分科・細目：経営学、会計学; 桂, 眞一研究成果の概要（和文）： 本研究は、日本、中国、韓国の会計制度を対象に，公正価値会計の意義を再評価し，公正価値会計の将来的な展開の可能性を実証的かつ理論的に検討した結果、日本のみならず、韓国、中国においても会計制度の２分化現状が起きており、上場大企業向けの会計基準と中小企業向けの会計基準を設定することにより、実務のニーズに合った会計制度の設計が行われており、業種別規模別のニーズにあった会計基準を策定することが本来の会計基準の在り方であると結論づけた。 研究成果の概要（英文）：As a result of this research to evaluate the significance of fair value accounting in Japan, China, and Korea, and demonstrate future development of the accounting theoretically and empirically, a dichotomy of accounting systems is observed in not only in Japan but also China, Korea, UK, and the US in terms of appropriateness of BIG-GAAP for SMEs, cost/benefit of adopting the standards, lack of management needs for the standards by attributes of the business. Therefore, it is reasonably insisted that local accounting setters shall reorganize accounting standards by industry and company size
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publisher[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,... more
publisher[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&#...
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publisher【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,... more
publisher【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 eva...
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publisher[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,... more
publisher[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 regi...
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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,... more
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 disclosur...
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publisher[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,... more
publisher[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...
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publisher【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,... more
publisher【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 s...
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publisher[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.... more
publisher[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 sustainabi...
An assessment of the comprehensive social impacts would make clear the extent to which a particular project contributes to the well-being of a community involved in the project. Concrete examples of social impacts investigated in the... more
An assessment of the comprehensive social impacts would make clear the extent to which a particular project contributes to the well-being of a community involved in the project. Concrete examples of social impacts investigated in the preceding impact assessment literature could help to extract social impacts of a particular project. The Kyoto biodiesel fuel(BDF)project, as a prominent environmental project, has attracted much attention domestically and abroad, but the preceding literature mainly concentrated on ' quality of the living environment impacts' and' economic and well-being impacts' caused by the project. The project may have other potential impacts including those pertaining to culture and family and community, the inclusion of which in the assessment would make a more comprehensive and persuasive evaluation of the project. Frameworks for evaluating community well-being of important community projects are worth examining domestically. This will happen thro...
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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 the 1990s in Japan and, currently,... more
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 the 1990s 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 ...
The research proposed a Time-Driven Activity-Based Costing (TDABC) model for cost and human capital analysis in a small startup in Indonesia. TDABC discussed and illustrated the integration of capabilities into cost and performance in... more
The research proposed a Time-Driven Activity-Based Costing (TDABC) model for cost and human capital analysis in a small startup in Indonesia. TDABC discussed and illustrated the integration of capabilities into cost and performance in startups. The researchers applied a qualitative simulation method. The data were taken from actual regulatory data of wage and salary from the local government of Jakarta. The other data were simulated data based on a software development process for a small startup. The result indicates that the TDABC can assist the company to trace its performance and costs. Additional factors in implementing the costing system are provided for further research and practical considerations in adopting the costing system.
Japanese companies do not comply with the Global Reporting Initiatives (GRI)’s Sustainability Guidelines as much as other developed countries, and their compliance levels are lower among developed countries. This study overviewed the... more
Japanese companies do not comply with the Global Reporting Initiatives (GRI)’s Sustainability Guidelines as much as other developed countries, and their compliance levels are lower among developed countries. This study overviewed the characteristics of Japanese GRI compliance and analysed 15 Japanese listed companies on the information of their corporate sustainability reports in which they comply with the GRI version 3.1 Guidelines. The possible correlation between GRI compliance levels and the disclosure rates of the GRI core indicators was suggested. In addition, it was suggested that the issues including human rights, gender, and labor category discrimination, corruption in companies, and fines paid by companies, were not much disclosed. The lower disclosure of these issues suggests the weakness of Japanese corporate social disclosure.
An assessment of the comprehensive social impacts would make clear the extent to which a particular project contributes to the well-being of a community involved in the project. Concrete examples of social impacts investigated in the... more
An assessment of the comprehensive social impacts would make clear the extent to which a particular project contributes to the well-being of a community involved in the project. Concrete examples of social impacts investigated in the preceding impact assessment literature could help to extract social impacts of a particular project. The Kyoto biodiesel fuel(BDF)project, as a prominent environmental project, has attracted much attention domestically and abroad, but the preceding literature mainly concentrated on ‘quality of the living environment impacts’ and‘economic and well-being impacts’ caused by the project. The project may have other potential impacts including those pertaining to culture and family and community, the inclusion of which in the assessment would make a more comprehensive and persuasive evaluation of the project. Frameworks for evaluating community well-being of important community projects are worth examining domestically. This will happen through examining comp...
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Photovoltaic power (PV) facilities installed above cultivated farmland (hereafter, farming PV) have the potential to revitalise farming and rural areas. This study analysed local people’s preferences and evaluations regarding potential... more
Photovoltaic power (PV) facilities installed above cultivated farmland (hereafter, farming PV) have the potential to revitalise farming and rural areas. This study analysed local people’s preferences and evaluations regarding potential positive as well as negative social and environmental effects caused by farming PV installation by utilising statistical methods, and implications were obtained regarding the technological development of and policies pertaining to farming PVs. Such implications were obtained not from the viewpoint of technological appropriateness but from that of social acceptability. Installation of farming PVs could be better accepted not in rural areas but on farming plots in residential and commercial areas. The needs for developing PV panels, which prevent glares caused by the reflection of sunlight, are not substantial compared to those pertaining to general PV development. The social demand for scenery-compatible farming PVs is not that large. However, it could...
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Biomass utilisation has been one of the most pertinent topics in the field of sustainability. An example of biomass resource usage is renewable electricity (REL) using bioresources (Bio-REL). Although Bio-REL is widely disseminated... more
Biomass utilisation has been one of the most pertinent topics in the field of sustainability. An example of biomass resource usage is renewable electricity (REL) using bioresources (Bio-REL). Although Bio-REL is widely disseminated globally, existing research suggests that it may be less economically efficient than other REL sources. The cost of Bio-REL has not changed in recent years, but the cost of solar or photovoltaic (PV) REL has been significantly reduced. Some studies also assert that retail Bio-REL is preferred less than PV-REL. As this is not well established in the literature, this study analysed the average levelised costs of energy (LCOE) and preferences for retail Bio-REL and PV-REL while focusing on the case of Japan. The results indicate that the average LCOE of retail Bio-REL was 1.4 times greater than that of PV-REL, while the willingness to pay (WTP) for Bio-REL was about half. The analysis has considerable relevance for countries other than Japan with comparative...
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Purpose The purpose of this study is to detect focal issues in sustainability reports in two different Asian countries based on the operating sustainability reporting law and regulations and to explore possible changes in laws and... more
Purpose The purpose of this study is to detect focal issues in sustainability reports in two different Asian countries based on the operating sustainability reporting law and regulations and to explore possible changes in laws and regulations because of investment interactions between the two countries. Design/methodology/approach This paper provides a descriptive literature review on laws and regulations related to sustainability reporting in Japan and Indonesia followed by an interpretive approach in the analysis. Findings Laws and regulations in Japan can lead to focus on the environmental aspect of sustainability. Laws and regulations in Indonesia can lead to variations in all aspects of sustainability reporting. All types of institutional isomorphism are possible investment system pressures. Practical implications This paper redefines issues in sustainability reporting based on the reporting environment created by laws and regulations in Japan and Indonesia. Originality/value This study assists researchers and investment analysts in understanding inherent reporting issues because of laws and regulations in both countries, and it expands existing theory for voluntary and mandatory reporting interaction studies.