企業の環境情報開示に対する投資家行動の変化:2000 年代初頭と現在の比較分析を中心に

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タイトル別名
  • Changes in Investor Behavior with Respect to Corporate Environmental Disclosures : A Comparative Analysis of the Early 2000s and the Present
  • キギョウ ノ カンキョウ ジョウホウ カイジ ニ タイスル トウシカ コウドウ ノ ヘンカ : 2000ネンダイ ショトウ ト ゲンザイ ノ ヒカク ブンセキ オ チュウシン ニ

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There is a growing trend to use ESG information on the companies in which one invests. Gauging how ESG information is linked to a company's performance and management strategy is being used as one of the criteria for investment decisions, along with financial information. ESG information is expected to lead to sustainable growth and increase the value of the company. The information required differs for each investor, and there are many environmental issues arising from corporate real estate, such as soil contamination, asbestos, and CO2 emissions, that may affect a company's medium- to long-term performance. Against that background, the current work focuses on corporate environmental disclosures. It seeks to ascertain the impact that disclosures on CO2 reductions have on decision-making by investors, and then to examine issues with environmental disclosures.

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