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わが国の環境会計情報の分析 (3)非鉄金属会社
https://saigaku.repo.nii.ac.jp/records/569
https://saigaku.repo.nii.ac.jp/records/569e59c2336-ad2d-4900-b100-84f1749c2def
名前 / ファイル | ライセンス | アクション |
---|---|---|
12_yoshida.pdf (1.5 MB)
|
Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
---|---|---|---|---|---|---|
公開日 | 2017-07-26 | |||||
タイトル | ||||||
タイトル | わが国の環境会計情報の分析 (3)非鉄金属会社 | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | Analysis of Environmental Accounting Information in Japan (3)Non-Ferrous Metal Companies | |||||
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 | 非鉄金属会社 | |||||
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 Cost | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Non-Ferrous Metal Companies | |||||
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 | Environmental accounting information of the five non-ferrous metal companies in Japan (Sumitomo Electric Industries, Mitsubishi Materials, Furukawa Electric, Fujikura and Hitachi Electric) was analyzed from qualitative and quantitative aspects. For qualitative characteristics, the name of the report was the "CSR Report" instead of the environmental report. In the guidelines, it also used "GRI" along with "Environmental Accounting Guidelines." For cost-effectiveness analysis of environmental accounting, the physical quantity effect is disclosed in the item of real flow cost. On the other hand, for quantitative analysis, the average environmental conservation cost expenditure per company was about \7,300 million. The breakdown was about \1,300 million for environmental investments and about \6,000 million for environmental costs. In addition, as for the average of the five companies, environmental conservation cost accounts for 0.66% of net sales, environmental investment accounts for 2.48% of capital investments, environmental cost accounts for 0.56% of operating expenses and environmental R&D cost accounts for 5.22% of total R&D costs. It was revealed that they were smaller than other industries. | |||||
書誌情報 |
埼玉学園大学紀要. 経営学部篇 en : Bulletin of Saitama Gakuen University. Faculty of Management 巻 10, p. 137-148, 発行日 2010-12-01 |
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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 | 13470523 | |||||
書誌レコードID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AA11612886 |