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わが国の環境会計情報の分析(7) : 繊維産業
https://saigaku.repo.nii.ac.jp/records/153
https://saigaku.repo.nii.ac.jp/records/1535682c6c4-9a72-491d-b258-1adbc3eca272
名前 / ファイル | ライセンス | アクション |
---|---|---|
09_yoshida.pdf (385.7 kB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
---|---|---|---|---|---|---|
公開日 | 2016-03-10 | |||||
タイトル | ||||||
タイトル | わが国の環境会計情報の分析(7) : 繊維産業 | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | An Analysis of Environmental Accounting Information in Japan (7) : Textile Industry | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 環境会計 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 環境会計情報 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 環境保全コスト | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 繊維産業 | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | environmental accounting | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | environmental accounting information | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | environmental conservation costs | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | textile industry | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
著者 |
吉田, 雄司
× 吉田, 雄司 |
|||||
抄録(英) | ||||||
内容記述タイプ | Other | |||||
内容記述 | We verified how environmental accounting information of the textile industry has been disclosed over the past 10 years. The following five companies were covered in this study: TORAY INDUSTRIES, INC. TEIJIN Limited, KURARAY CO., LTD. UNITIKA LTD. And GUNZE LIMITED. The characteristics of the qualitative information are, first, that the scope of calculating environmental conservation costs is accounted by the group company, not the parent. Second, guarantee operations by third parties are not sufficiently conducted. On the other hand, quantitative information shows, first, that Toray had maximum investment in environmental conservation costs, with about \2.1 billion a year on average, and Teijin had maximum expenditure for environmental costs at about \9.5 billion. Second, pollution prevention costs and global environmental conservation costs accounted for about 80% of the composition of expenditures for environmental investments, and pollution prevention and resource circulation costs accounted for over about 70% of environmental expenses. Third, it was found that TEIJIN and UNITICA rank higher than the other three companies when observing environmental conservation costs as compared to the scale of operation. That is, we can assume both companies have conducted environmentally conscious management for the past 10 years. | |||||
書誌情報 |
埼玉学園大学紀要. 経済経営学部篇 en : Bulletin of Saitama Gakuen University. Faculty of Economics and Business 巻 15, p. 103-115, 発行日 2015-12-01 |
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出版者 | ||||||
出版者 | 埼玉学園大学 | |||||
ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 21884803 | |||||
書誌レコードID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AA12668864 |