Art

J-GLOBAL ID：201502219817523767   Reference number：15A0796941

「国際統合報告フレームワーク」の論点と経営分析への影響

Author (1)： MUKOYAMA ATSUO (大阪市大)
Material： 経営分析研究  (年報経営分析研究)
Issue： 31  Page： 54-62  Publication year： Mar. 31, 2015 
JST Material Number： L7463A  ISSN： 0911-0747  Document type： Article
Article type： 原著論文  Country of issue： Japan (JPN)  Language： JAPANESE (JA)

Thesaurus term： performance ,  *reporting ,  information ,  financial accounting ,  *integration(unification) ,  stability ,  mechanism ,  investment ,  analysis(separation) ,  *business analysis ,  performance appraisal
Semi thesaurus term： *business model ,  impact analysis ,  *value creation ,  Corporate sustainability ,  financial stability ,  financial performance ,  *financial information ,  *financial reporting ,  *information fusion ,  investment ,  *integrated framework ,  integration ,  *非財務情報

JST classification (1)： Cost management in general  (KA05010E)

Reference (17)：

• Burchell, S., Clubb, C. and Hopwood, A.G. (1985) “Accounting in its Social Context: Towards a History of Value Added in the United Kingdom,“ Accounting, Organizations and Society, Vol.10, No.4
• Commission of the European Communities (2002) Communication from the Commission concerning Corporate Social Responsibility : A business contribution to Sustainable Development.
• European Commission (2011) Communication from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions (A renewed EU strategy 2011-14 for Corporate Social Responsibility).
• Fasan, M. (2013) “Annual Reports, Sustainability Reports and Integrated Reports : Trends in Corporate Disclosure,“ in Busco, C., Frigo, M.L., Riccaboni, A. and Quattrone, P. eds. Integrated Reporting : Concepts and Cases that Redefine Corporate Accountability, Springer.
• Global Reporting Initiative (2013) Sustainability Reporting Guidelines (G4), Amsterdam, GRI.

Terms in the title (4)： 統合 ,  報告 ,  フレームワーク ,  経営分析