-
- Higashida Akira
- Business Management, Meijo University
Bibliographic Information
- Other Title
-
- 温室効果ガス削減に関わる業績指標の利用と環境パフォーマンスへの影響要因
- オンシツ コウカ ガス サクゲン ニ カカワル ギョウセキ シヒョウ ノ リヨウ ト カンキョウ パフォーマンス エ ノ エイキョウ ヨウイン
Search this article
Abstract
<p>This study examines what factors affect the use of carbon performance indicators which consists of feedback and feed-forward information flow and carbon performance. Using a mail survey, we collect the sample data of 81 responses from Japanese manufacturing companies. The empirical results provide support for the hypothesis that shows stakeholders-oriented motivation, the involvement by top manager and a proactive environmental strategy enhance the extent of the feed-forward information flow. Furthermore, the evidence reveals that carbon performance is positively associated with the use of carbon performance indicators which includes both feedback and feed-forward information flow.</p>
Journal
-
- Melco Journal of Management Accounting Research
-
Melco Journal of Management Accounting Research 10 (2), 65-80, 2018-09-05
The Melco Foundation
- Tweet
Keywords
Details 詳細情報について
-
- CRID
- 1390282763100290560
-
- NII Article ID
- 130007592346
-
- NII Book ID
- AA12323330
-
- ISSN
- 21892776
- 18827225
-
- NDL BIB ID
- 029265271
-
- Text Lang
- ja
-
- Data Source
-
- JaLC
- NDL
- CiNii Articles
- KAKEN
-
- Abstract License Flag
- Disallowed