農業経営による情報開示のインセンティブ : 会計コミュニケーション論に基づくアプローチ

Abstract

Recently, corporate social responsibility "CSR" is paid to attention. Many enterprises have disclosed the information related to the corporate social responsibility in various forms "Environmental report" or "Sustainability report", "CSR report". The farm management also has managed business in the society while related with the society though the influence that farm management exerts on the society is smaller than enterprises. However, disclosing social responsibility information by farm management is late compared with that of enterprises. Moreover, the account information has not been disclosed enough by farm management. The main contents of this thesis are as follows. First, we reinterpret the reason for which information disclosure by farm management is late, applying "Accounting communications theory". Second, based on the above-mentioned result, we examine the measure that promotes disclosing social responsibility information to farm management.