The Institution of Environmental Reporting in Japan: An Exploratory Study

Madein, Afdal

doi:10.24191/apmaj.v15i3-08

Cited by 3 publications

(2 citation statements)

References 45 publications

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“…From the norm entrepreneurship perspective, the law has successfully pushed large companies to be norm entrepreneurs, which is the driver for improving environmental reporting quality. Madein's (2020) work justifies the role of leading companies in the environmental reporting regime in Japan. He/she shows that several companies, such as Fujitsu, IBM Japan, Kirin Brewery, Matsushita Electric (currently known as Panasonic Corporation) and Sony Corporation, consistently led this practice in the early advancement of this reporting practice.…”

Section: Discussionmentioning

confidence: 67%

“…Madein’s (2020) work justifies the role of leading companies in the environmental reporting regime in Japan. He/she shows that several companies, such as Fujitsu, IBM Japan, Kirin Brewery, Matsushita Electric (currently known as Panasonic Corporation) and Sony Corporation, consistently led this practice in the early advancement of this reporting practice.…”

Section: Discussionmentioning

confidence: 67%

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Environmental reporting quality in Japan: discussing normativity, quasi-mandatory approach and norm entrepreneurship

Madein

2023

MEDAR

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Purpose Japan applies a quasi-mandatory approach to corporate environmental reporting by defining the desired norm through formal law and guidelines and pushing large companies to be role models regardless of their sensitivity to environmental impacts. This study aims to analyze the change in Japanese companies reporting quality to justify this approach’s capability to produce normativity of environmental reporting. Design/methodology/approach This study examines the change in corporate environmental reporting quality and the effect of company characteristics on it. The analysis focuses on 88 companies for 2008, 2013 and 2018, resulting in 264 company-year observations. Findings The result shows a continuous upward trend, although it is unsatisfactory regarding the comparability and free from error characteristics. Then, company size positively affects the quality, and sensitivity to environmental impacts does not. Overall, the findings indicate that Japan is moving toward normativity through the quasi-mandatory approach and the norm entrepreneurship of its large companies, regardless of their sensitivity to environmental impacts. Research limitations/implications This study could relieve the belief that it is necessary to apply a mandatory approach to improve reporting quality and enrich views on the effect of company characteristics which mainly used only the legitimacy perspective. Originality/value This study proposes a more comprehensive measure of environmental reporting quality. The measure is based on the qualitative characteristics of useful information from the most influential accounting standard-setting bodies. In addition, the effect of company characteristics on the quality is explained based on the norm entrepreneurship view instead of the legitimacy perspective.

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Section: Discussionmentioning

confidence: 67%

Section: Discussionmentioning

confidence: 67%

Environmental reporting quality in Japan: discussing normativity, quasi-mandatory approach and norm entrepreneurship

Madein

2023

MEDAR

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Establishing ecosystems for disruptive innovation by cross-fertilizing entrepreneurship and the arts

Purg

Cacciatore

Gerbec

2021

Creative Industries Journal

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The article explores cross-innovation between CCIs and SMEs. To enable such innovation, the DIVA project developed a set of tools and methods, based on an analysis of field-specific stakeholder requirements. By looking at specific cases of interaction between designers and artists on one side and business firms on the other, also leaning on the Cross Innovation project and considering a wide range of secondary research, the article captures both the existing mechanisms, as well as detects tacit potentials and new possibilities for deep cross-fertilization. Based on a theoretical reference framework presented in the first part of the article, the findings of a multi-stakeholder SWOT analysis carried out by the DIVA project indicate new innovative paradigms brought about by introducing art thinking next to the predominant paradigm of design thinking within traditional industry realms. Upon the empirical evidence of analyzed cooperation potentials, a Europe-wide selection of good practice cases and through focused interviews, the article digests a set of business-needs transformations that call for a profound cross-fertilization between art and entrepreneurship. These evidence-based guidelines present the potential of a new 'innovation catalyst' profile who facilitates the shift from unintentional spillovers to art-thinking based crossovers. Framework An introduction to the emerging crossfieldCreativity is an inherently human characteristic that has been reproducing through the history of human artistic expression and craft, starting from early ornamental pieces (e.g. Venus of Willendorf ) to adorned utilitarian objects (e.g. ancient greek pottery), frequently merging craft with art, the utilitarian with the merely beautiful, and/or metaphoric, conceptually meaningful etc. This has over and over resulted in craftsmen practicing their craft as art (e.g. master katana sword makers). It is exactly in design where the merger between art and business has most flourished, which is not a surprise. We need daily objects, glasses, scissors, doorknobs, chairs, etc., but we also like to surround ourselves with meaningful things of aesthetic appeal. Thus

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Análisis de información y factores de desempeño ambiental y de economía circular en empresas peruanas

Pajares

Nishii

2021

Comuni@cción

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Peruvian companies with significant sustainability impact have a significant development in their environmental information. Based on this, this research aims to analyze the level of disclosure of environmental performance information according to the Global Reporting Initiative (GRI) and circular economy (CE) practices. Similarly, determine its relationship with the size and business sector for those companies that published their sustainability report, and analyze the results within the framework of legitimacy and institutional theories. A quantitative investigation was carried out by means of a content analysis of the sustainability reports to determine the indices of the level of disclosure of said information, description and relationship of the variables indicated. This level of environmental disclosure is not met in all aspects of GRI. In fact, the results indicated greater compliance in the dissemination of environmental waste management, water, transport and regulatory compliance indicators, an institutional influence by type of business activity was observed. On the other hand, CE practices also did not show a high degree of disclosure, while input consumption reduction and waste management practices showed greater disclosure. The business sector presented a relationship with the level of environmental information, however, neither the size nor the sector of the companies were related to the CE information.

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The Institution of Environmental Reporting in Japan: An Exploratory Study

Cited by 3 publications

References 45 publications

Environmental reporting quality in Japan: discussing normativity, quasi-mandatory approach and norm entrepreneurship

Environmental reporting quality in Japan: discussing normativity, quasi-mandatory approach and norm entrepreneurship

Establishing ecosystems for disruptive innovation by cross-fertilizing entrepreneurship and the arts

Análisis de información y factores de desempeño ambiental y de economía circular en empresas peruanas

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