企業の非財務情報開示とESG経営に関する研究展望

Translated title of the contribution: Research Perspectives on Non-Financial Information Disclosure and ESG Management

生田 孝史, 藤井 秀道

Research output: Contribution to journalArticlepeer-review

Abstract

<p>The idea that sustainable growth of a company requires not only financial performance, but also ESG-conscious management has become widespread. Initiatives for ESG management and monetary valuation of non-financial information have only just begun, and research institutions and companies are trying to develop and improve indicators and measurement and quantification methods. This paper introduces the latest research and case studies on ESG management, describes future prospects for research, and introduces issues for the development of research. In particular, the relationship between Sustainable Development Goals and ESG management is of particular interest in assessing the impact of corporate activities on society, and it is important to be able to explain the relationship between the two in an easy-to-understand manner to stakeholders.</p>
Translated title of the contributionResearch Perspectives on Non-Financial Information Disclosure and ESG Management
Original languageJapanese
Pages (from-to)44-56
Number of pages13
Journal環境経済・政策研究
Volume13
Issue number2
DOIs
Publication statusPublished - 2020

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