{"created":"2023-05-15T09:29:24.084643+00:00","id":59,"links":{},"metadata":{"_buckets":{"deposit":"88cc5e72-5525-4ce4-b7a0-51ddd81055ce"},"_deposit":{"created_by":14,"id":"59","owners":[14],"pid":{"revision_id":0,"type":"depid","value":"59"},"status":"published"},"_oai":{"id":"oai:icu.repo.nii.ac.jp:00000059","sets":["12:26:19:20"]},"author_link":["63"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2013-09-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"76","bibliographicPageEnd":"66","bibliographicPageStart":"55","bibliographic_titles":[{"bibliographic_title":"社会科学ジャーナル","bibliographic_titleLang":"ja"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"Increasing demand for environmental disclosure by capital markets has\namplified discussions calling for mandatory environmental disclosure. Toward\nmandating, capabilities and shortcomings of current voluntary environmental\nreporting must be clarified from an investor’s perspective. The authors carried\nout extensive empirical research in Japan, one of the most advanced countries\nin the world in terms of environmental reporting. Global information vendors\nare currently practicing a promising approach that enables investors to utilise\nenvironmental data disclosed voluntarily. Relying on their approach, the authors\ndeveloped an environmental database that covers 185 companies in the Nikkei\nIndex. This paper uses the information in this database to discuss the capabilities\nand shortcomings of voluntary environmental disclosure. The database\nenables investors to undertake simple analysis, but blanks and discrepancies\nin boundaries damage the comparability and reliability of the data. These\nfundamental shortcomings stem largely from the adverse incentive: the more\na company is engaged in environmental reporting, the worse it could appear\nin the database we developed. In contrast to the fact that an “invisible hand”\ncould increase the number of sustainability reports published voluntarily, the\nadverse incentive faced by companies indicates that policy-making in the area of\nenvironmental disclosure may become more vital in the future.","subitem_description_language":"en","subitem_description_type":"Abstract"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.34577/00000054","subitem_identifier_reg_type":"JaLC"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"国際基督教大学","subitem_publisher_language":"ja"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"04542134","subitem_source_identifier_type":"ISSN"}]},"item_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"open access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_abf2"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"Azuma, Kentaro","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"63","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Miyazaki, Nobuyuki","creatorNameLang":"en"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2013-11-01"}],"displaytype":"detail","filename":"No76Azuma_Miyazaki.pdf","filesize":[{"value":"746.0 kB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"Toward Mandatory Environmental Disclosure for Capital Markets","url":"https://icu.repo.nii.ac.jp/record/59/files/No76Azuma_Miyazaki.pdf"},"version_id":"64dbda6a-0bee-41c5-ab50-e65582cde76d"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"eng"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"Toward Mandatory Environmental Disclosure for Capital Markets: Discussion and Empirical Evidence from Japan","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"Toward Mandatory Environmental Disclosure for Capital Markets: Discussion and Empirical Evidence from Japan","subitem_title_language":"en"},{"subitem_title":"Toward Mandatory Environmental Disclosure for Capital Markets: Discussion and Empirical Evidence from Japan","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"14","path":["20"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2013-11-01"},"publish_date":"2013-11-01","publish_status":"0","recid":"59","relation_version_is_last":true,"title":["Toward Mandatory Environmental Disclosure for Capital Markets: Discussion and Empirical Evidence from Japan"],"weko_creator_id":"14","weko_shared_id":-1},"updated":"2023-10-04T04:29:00.393422+00:00"}