Implications of Social Capital Theory on Integrated Reporting : From the Point of View of Intangibles

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  • ソーシャル・キャピタル論の統合報告への含意
  • ソーシャル・キャピタル論の統合報告への含意 : インタンジブルズの視点から
  • ソーシャル ・ キャピタルロン ノ トウゴウ ホウコク エ ノ ガン イ : インタンジブルズ ノ シテン カラ

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Social capital (SC) has been taken up as one of the six categories of capital identifiedby the International Integrated Reporting Framework, and organizations often find adopting that terminology to be an appropriate way to structure or articulate disclosures in their integrated reports. The cooperating consciousness, which is analogous to SC, has been shared longer in Japan, but recently it has come to be seen that trust relationships and connections among employees in some workplace cultures are crumbling because of thediversification of employment types and the overemphasis on the performance-based paysystem, etc., through Japan's "Two Lost Decades." In these circumstances, it is desirable to reconsider the way interrelationships in an organization are in line with the environment of the new era and to lead in maintaining, strengthening, and disclosing such capital,which Japanese companies should be proud of in the world. Meanwhile, it is less likely that the concept of SC be seriously discussed in accounting, since internal and external relationships of companies have progressed as the study of intangibles in accounting. In this article, I intend to obtain comprehensive understanding of the homogeneity of several intangibles due to SC by using the concept of relationships concerning SC, and then proceed to study specific aspects of "negative intangibles," which elicit less earning power at companies. Such considerations can contribute to remind Japanese companies of SC (team force, etc.), which is the source of their own traditional strengths, as well as managing to decrease the dark side of SC, and appeal to investors in terms of their possible superiority in their integrated reports.

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