イトウ　カズノリ   ITO Kazunori   伊藤 和憲    所属   専修大学  商学部    専修大学大学院  商学研究科    職種   教授
言語種別	英語
発行・発表の年月	2020/04/22
形態種別	研究論文
査読	査読あり
標題	Case Studies of Value Creation on Integrated Reporting in Japan
執筆形態	単著
掲載誌名	Global Journal of Management and Business Research
掲載区分	国外
巻・号・頁	20(8),pp.25-40
総ページ数	71
著者・共著者	Kazunori Ito
概要	A major issue in integrated reporting is how to visualize information about business strategy and solving social issues as well as value creation and suppression of value loss. The octopus model advocated by the IIRC cannot be considered as a value creation process that can accommodate both value creation and suppression of value loss. There is room to consider whether substantive disclosure extends to fully address the relationship with value creation. I examine whether there is sufficient content disclosure in integrated reports, and what information ought to be added. Specifically, this study undertakes a comparative analysis of the visualization of the value creation process using integrated reports voluntarily disclosed by four Japanese companies