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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 |
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| 言語種別 | 英語 |
| 発行・発表の年月 | 2023/05/26 |
| 形態種別 | 研究論文 |
| 招待論文 | 招待あり |
| 標題 | Towards the use of Balanced Scorecards to Determine Materiarlty |
| 執筆形態 | 単著 |
| 掲載誌名 | International Journal of Innovative Research |
| 掲載区分 | 国外 |
| 出版社・発行元 | Scientific Research Publishing |
| 巻・号・頁 | 3(5),pp.8-10 |
| 著者・共著者 | Kazunori Ito |
| 原著者 | 伊藤和憲 |
| 概要 | it is unclear what distinguishes integrated thinking and information connectivity, how best to visualize the value creation process, etc. Similarly, what the IIRC Framework means by “materiality” is not always crystal clear.
Certainly, the Framework does indicate the processes for determining materiality, but concrete ways of specifying materiality are still unclear. Therefore, I proposed that strategic initiatives should be used in materiality setting using a balanced scorecard. |