日本环境报告质量:探讨规范性、准强制性方法与规范企业家精神

IF 3.5 Q1 BUSINESS, FINANCE
Afdal Madein
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引用次数: 0

摘要

日本对企业环境报告采用一种准强制性的方法,通过正式的法律和指导方针确定所需的规范,并推动大公司成为榜样,而不管它们对环境影响的敏感性如何。本研究旨在分析日本公司报告质量的变化,以证明这种方法能够产生环境报告的规范性。设计/方法/方法本研究探讨了公司环境报告质量的变化以及公司特征对其的影响。该分析聚焦于2008年、2013年和2018年的88家公司,得出264个公司年度观察结果。结果显示出持续上升的趋势,尽管在可比性和无误差特性方面并不令人满意。公司规模对质量有正向影响,而对环境影响的敏感性对质量无正向影响。总体而言,研究结果表明,日本正通过准强制性方法和大公司的规范创业精神走向规范化,而不考虑它们对环境影响的敏感性。研究的局限性/意义本研究可以缓解认为有必要采用强制性方法来提高报告质量的信念,并丰富了主要使用合法性视角的公司特征影响的观点。原创性/价值本研究提出了一个更全面的衡量环境报告质量的方法。该措施基于来自最有影响力的会计准则制定机构的有用信息的质量特征。此外,本文基于规范创业观而非合法性视角解释了公司特征对质量的影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Environmental reporting quality in Japan: discussing normativity, quasi-mandatory approach and norm entrepreneurship
Purpose Japan applies a quasi-mandatory approach to corporate environmental reporting by defining the desired norm through formal law and guidelines and pushing large companies to be role models regardless of their sensitivity to environmental impacts. This study aims to analyze the change in Japanese companies reporting quality to justify this approach’s capability to produce normativity of environmental reporting. Design/methodology/approach This study examines the change in corporate environmental reporting quality and the effect of company characteristics on it. The analysis focuses on 88 companies for 2008, 2013 and 2018, resulting in 264 company-year observations. Findings The result shows a continuous upward trend, although it is unsatisfactory regarding the comparability and free from error characteristics. Then, company size positively affects the quality, and sensitivity to environmental impacts does not. Overall, the findings indicate that Japan is moving toward normativity through the quasi-mandatory approach and the norm entrepreneurship of its large companies, regardless of their sensitivity to environmental impacts. Research limitations/implications This study could relieve the belief that it is necessary to apply a mandatory approach to improve reporting quality and enrich views on the effect of company characteristics which mainly used only the legitimacy perspective. Originality/value This study proposes a more comprehensive measure of environmental reporting quality. The measure is based on the qualitative characteristics of useful information from the most influential accounting standard-setting bodies. In addition, the effect of company characteristics on the quality is explained based on the norm entrepreneurship view instead of the legitimacy perspective.
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来源期刊
Meditari Accountancy Research
Meditari Accountancy Research BUSINESS, FINANCE-
CiteScore
7.80
自引率
14.30%
发文量
66
期刊介绍: Meditari Accountancy Research (MEDAR). MEDAR takes its name from the Latin for constantly pondering, suggesting a journey towards a better understanding of accountancy related matters through research. Innovative and interdisciplinary approaches are encouraged. The journal is a double blind refereed publication that welcomes manuscripts using diverse research methods that address a wide range of accountancy related topics, where the terms accountancy and accounting are interpreted broadly. Manuscripts should be theoretically underpinned. Topics may include, but are not limited to: Auditing, Financial reporting, Impact of accounting on organizations, Impact of accounting on capital markets, Impact of accounting on individuals, Management accounting, Public sector accounting, Regulation of the profession, Risk management, Social and environmental disclosure, Impact of taxation on society, Accounting education, Accounting ethics.
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