{"created":"2023-06-19T09:54:17.044799+00:00","id":905,"links":{},"metadata":{"_buckets":{"deposit":"80d6e0ff-d205-4d2d-baa9-a6dedfd0e522"},"_deposit":{"created_by":3,"id":"905","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"905"},"status":"published"},"_oai":{"id":"oai:saigaku.repo.nii.ac.jp:00000905","sets":["2:10:34"]},"author_link":["1120"],"item_10002_biblio_info_58":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2006-12-01","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"164","bibliographicPageStart":"151","bibliographicVolumeNumber":"6","bibliographic_titles":[{"bibliographic_title":"埼玉学園大学紀要. 経営学部篇"},{"bibliographic_title":"Bulletin of Saitama Gakuen University. Faculty of Management","bibliographic_titleLang":"en"}]}]},"item_10002_description_56":{"attribute_name":"抄録（英）","attribute_value_mlt":[{"subitem_description":"The environmental reports issued by 7 companies(Mitsubishi Chemical,Mitsui Chemicals,Asahi Kasei,Shin-Etsu Chemical,Showa Denko and Tosoh)in the diversified chemicals industry were verified from qualitative and quantitative points of view.Qualitatively,first the disclosure of environmental accounting information draws upon the Environmental Accounting Guidelines provided by the Environment.But the reports do not necessarily disclose the 3 constituent elements of environmental accounting.Second,the physical quantity effect is disclosed in detail in the item of environmental conservation actvities.All companies do not disclose economic effects,and even if these effects were disclosed,such disclosure is not continuous.Quantitatively,first about 80% of the environmental costs are expended in the business area,and roughly more than 60% of such costs are appropriated to pollution controls.Second,environmental costs in total sales have accounted for about 1.3% on average over the past 5 years.The amount of environmental of the total amount of capital investment has accounted for about 4.3% on average over the same period,while the environmental research and development costs of the total research and development costs account for about 3.4% on average over the same period.Lastly,the format of Showa Denko was taken up as an example of a format of environmental accounting.","subitem_description_type":"Other"}]},"item_10002_publisher_59":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"埼玉学園大学"}]},"item_10002_source_id_60":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13470523","subitem_source_identifier_type":"ISSN"}]},"item_10002_source_id_62":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA11612886","subitem_source_identifier_type":"NCID"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"吉田, 雄司"},{"creatorName":"ヨシダ, ユウジ","creatorNameLang":"ja-Kana"},{"creatorName":"YOSHIDA, Yuji","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"1120","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"00406612","nameIdentifierScheme":"KAKEN - 研究者検索","nameIdentifierURI":"https://nrid.nii.ac.jp/ja/nrid/1000000406612/"},{"nameIdentifier":"1120","nameIdentifierScheme":"WEKO著者ID","nameIdentifierURI":" "}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2017-07-28"}],"displaytype":"detail","filename":"13_yoshida.pdf","filesize":[{"value":"4.2 MB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"13_yoshida.pdf","url":"https://saigaku.repo.nii.ac.jp/record/905/files/13_yoshida.pdf"},"version_id":"17402105-8ab1-4e02-a765-bb59f2542676"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"環境会計","subitem_subject_scheme":"Other"},{"subitem_subject":"情報開示","subitem_subject_scheme":"Other"},{"subitem_subject":"環境コスト","subitem_subject_scheme":"Other"},{"subitem_subject":"総合化学工業","subitem_subject_scheme":"Other"},{"subitem_subject":"Environmental Accounting","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Information Disclosure","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Environmental Cost","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Diversified Chemicals Industry","subitem_subject_language":"en","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"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":"環境報告書における環境会計情報の開示 (総合化学工業のケース)","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"環境報告書における環境会計情報の開示 (総合化学工業のケース)"},{"subitem_title":"Disclosure of Environmental Accounting Information in Environmental Reporting : Case of Diversified Chemicals Industry","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"3","path":["34"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-07-28"},"publish_date":"2017-07-28","publish_status":"0","recid":"905","relation_version_is_last":true,"title":["環境報告書における環境会計情報の開示 (総合化学工業のケース)"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-19T10:37:48.385813+00:00"}