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わが国の環境会計情報の分析(5) : 医薬品産業
https://saigaku.repo.nii.ac.jp/records/329
https://saigaku.repo.nii.ac.jp/records/329c2be9647-4e15-4d9a-8166-255d85a8ad9d
名前 / ファイル | ライセンス | アクション |
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11_yoshida.pdf (332.6 kB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2016-07-04 | |||||
タイトル | ||||||
タイトル | わが国の環境会計情報の分析(5) : 医薬品産業 | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | Analysis of Environmental Accounting Information in Japan (5) : Pharmaceutical 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 | 環境保全コスト | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 環境投資 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 環境費用 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 医薬品産業 | |||||
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 conservation costs | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | environmental investments | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | environmental costs | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | pharmaceutical 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 |
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抄録(英) | ||||||
内容記述タイプ | Other | |||||
内容記述 | Environmental accounting information of seven pharmaceutical companies in Japan (Takeda Pharmaceutical Company Limited, Otsuka Pharmaceutical Co., Ltd., Daiichi Sankyo Healthcare Co., Ltd, Astellas Pharma Inc., Eisai Co., Ltd., Mitsubishi Tanabe Pharma Corporation, Chugai Pharmaceutical Co., Ltd.) has been examined. Qualitative information is characterized as an “integrated report,” containing financial information and non-financial information (human rights, environment and communities, etc). The method for aggregating environmental costs were based on GRI (Global Reporting Initiative) and concurrently using the “Environmental Accounting Guidelines” of the Ministry of the Environment. On the other hand, as a characteristic of quantitative information over the past five years, environmental conservation costs totaled \3,448 million on average for the seven companies. For a breakdown, \715 million was spent on environmental investments and \2,733 million was spent on environmental costs. Comparing environmental conservation costs by business scale, environmental conservation costs were 0.45% of net sales on average, environmental investments were 1.70% of total capital investments, environmental costs were about 0.44% of operating expenses, and environmental research expenses were 0.017% of total research and development expenses, which proved to be significantly small amounts. (Acknowledgement :This work was supported by JSPS KAKENHI Grant Number 25380611) |
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書誌情報 |
埼玉学園大学紀要. 人間学部篇 en : Bulletin of Saitama Gakuen University. Faculty of Economics and Business 巻 13, p. 121-132, 発行日 2013-12-01 |
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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 |