{"created":"2023-12-19T07:33:16.362516+00:00","id":2000053,"links":{},"metadata":{"_buckets":{"deposit":"7b37d4a7-156b-4059-b21e-eebb431f4b20"},"_deposit":{"created_by":18,"id":"2000053","owner":"18","owners":[18],"pid":{"revision_id":0,"type":"depid","value":"2000053"},"status":"published"},"_oai":{"id":"oai:hokuriku.repo.nii.ac.jp:02000053","sets":["29:1695351854159"]},"author_link":[],"control_number":"2000053","item_10002_alternative_title_1":{"attribute_name":"その他（別言語等）のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Quantitative Indicators for Integrated Reporting in South African Companies - Perspectives on non-financial information disclosure to stakeholders -","subitem_alternative_title_language":"en"}]},"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2023-09-30","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"55","bibliographicPageEnd":"79","bibliographicPageStart":"67","bibliographic_titles":[{"bibliographic_title":"北陸大学紀要","bibliographic_titleLang":"ja"},{"bibliographic_title":"Bulletin of Hokuriku University","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本稿では多様なステークホルダーへの会計情報として、統合報告の主要業績評価指標（KPI）に焦点を当てる。南アフリカ共和国のコーポレートガバナンス・コード（King IV）で制度化された南アフリカの統合報告書がステークホルダー資本主義を反映しているとし、国際統合報告フレームワーク（IIRF）への準拠性が高いと評価された統合報告書を中心に定量的なKPI を測定し内容分析を行った。その結果、いずれのKPI も戦略または資本やステークホルダーとの結合性を可視化できており、KPI と価値創造との関係性が確認できた。特に情報の結合性が比較的高い医療系および金融系2 社の統合報告書の内容分析を行ったところ、企業固有の価値創造に向けた非財務目標が設定され、ステークホルダーの参画を伴う意思決定や、顧客の能動的な活動への評価が含まれていることを確認した。そこで、IIRF の規定する資本の増減に定量的なKPI を用いた統合報告書は、ステークホルダーの意思決定への参画が期待できると考察した。","subitem_description_language":"ja","subitem_description_type":"Abstract"}]},"item_10002_full_name_3":{"attribute_name":"著者（英）","attribute_value_mlt":[{"affiliations":[{"affiliationNames":[{"affiliationName":"Faculty of Economics and Management, Hokuriku University","affiliationNameLang":"en"}]}],"names":[{"name":"Maruyama Yozo","nameLang":"en"}]}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"北陸大学","subitem_publisher_language":"ja"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"2186-3989","subitem_source_identifier_type":"ISSN"}]},"item_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"open access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_abf2"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorAffiliations":[{"affiliationNames":[{"affiliationName":"北陸大学経済経営学部","affiliationNameLang":"ja"}]}],"creatorNames":[{"creatorName":"丸山洋三","creatorNameLang":"ja"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","date":[{"dateType":"Available","dateValue":"2023-12-19"}],"filename":"econ02.pdf","filesize":[{"value":"970 KB"}],"format":"application/pdf","mimetype":"application/pdf","url":{"url":"https://hokuriku.repo.nii.ac.jp/record/2000053/files/econ02.pdf"},"version_id":"a83081e6-9e8d-4f02-98c3-38d544715183"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"統合報告書","subitem_subject_language":"ja"},{"subitem_subject":"ステークホルダー資本主義","subitem_subject_language":"ja"},{"subitem_subject":"主要業績評価指標（KPI）","subitem_subject_language":"ja"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"南アフリカ企業における統合報告書の定量指標 ―ステークホルダーへの非財務情報開示の視点から―","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"南アフリカ企業における統合報告書の定量指標 ―ステークホルダーへの非財務情報開示の視点から―","subitem_title_language":"ja"}]},"item_type_id":"10002","owner":"18","path":["1695351854159"],"pubdate":{"attribute_name":"公開日","attribute_value":"2023-09-30"},"publish_date":"2023-09-30","publish_status":"0","recid":"2000053","relation_version_is_last":true,"title":["南アフリカ企業における統合報告書の定量指標 ―ステークホルダーへの非財務情報開示の視点から―"],"weko_creator_id":"18","weko_shared_id":-1},"updated":"2023-12-25T06:24:29.013980+00:00"}