Details of the Initiative
At the Graduate School of Business Administration (and also at the Graduate School of Professional Accountancy), I teach Environmental Accounting and engage with environmental aspects of the SDGs through both education and research. In recent years, disclosure and assurance standards for sustainability-related information have been developed and institutionalized globally. Investors now increasingly seek information on how corporate efforts to address environmental issues, such as climate change, biodiversity, and regulations on hazardous chemical substances, may affect business management, particularly financial performance. In short, they want to understand how the external environment impacts organizational activities.
Conversely, within the framework of conventional environmental management, stakeholders require precise information, including quantitative measurement and assessment, on how corporate activities and the products and services provided impact the environment and society. In other words, how organizational activities affect the external environment. The idea of viewing companies as members of society (corporate citizens) and situating their activities within the social system (or eco-system) has seen limited success in the accounting field. However, I consider the demand for sustainability information disclosure to pose significant challenges that environmental accounting, as a social science, should address.
These are some of the key materials I studied at graduate school
