The purpose of this research is to indicate what is needed to make corporate environmental disclosure more meaningful by revealing the reality of ER published in Japan. We believe that our research has a unique meaning in the following points: It carefully examines the relevance of information disclosed in Japanese ER with the MOE Environmental...
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Along with the growing influence of the environmental factor on business management, there has been an increase in the number of companies which compile environmental reports. According to the Survey on Environmentally-friendly Corporate Behavior carried out annually by the Ministry of the Environment, there has been a rapid rise in the number of...
The number of Japanese corporations which publish environmental reports has been increasing very rapidly. According to the ''A Survey of Environmentally Corporate Behavior'' [Ministry of the Environment (2001a)], the proportion of listed corporations surveyed which disclosed environmental information showed a rising trend from 35.7 per cent (1998)...
