{"created":"2023-06-20T16:01:32.324711+00:00","id":1118,"links":{},"metadata":{"_buckets":{"deposit":"16b4903e-4296-4caa-9468-eabf02700a92"},"_deposit":{"created_by":14,"id":"1118","owners":[14],"pid":{"revision_id":0,"type":"depid","value":"1118"},"status":"published"},"_oai":{"id":"oai:kuins.repo.nii.ac.jp:00001118","sets":["7:192"]},"author_link":["491"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2023-03-10","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"24","bibliographicPageEnd":"198","bibliographicPageStart":"189","bibliographic_titles":[{"bibliographic_title":"研究紀要"},{"bibliographic_title":"The bulletin of Kansai University of International Studies","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"International Sustainability Standards Board (ISSB) have published Sustainability Disclosure Standard Exposure Draft. General purpose financial reporting users want more consistent, complete, comparable, and verifiable sustainability-related financial information. The objective of exposure draft is to require an entity to disclose information about its significant sustainability-related risks and opportunities that is useful to the primary users of general purpose financial reporting when they assess enterprise value and decide whether to provide resources to the entity. Sustainability Standards Board of Japan (SSBJ) has submitted comments on the exposure draft. SSBJ basically supports this draft, but proposes some amendments. This paper summarizes the exposure draft of ISSB Sustainability Disclosure Standards (covering \"General Requirements for Disclosure of Sustainability-Related Financial Information\") and SSBJ comments on it.","subitem_description_type":"Abstract"},{"subitem_description":"近年，投資家の意思決定に必要な情報を適時にわかりやすく提供するため，財務情報だけでなく非財務情報を重視する動きがみられる。一方で，様々な機関が非財務情報に関する開示基準を公表し，混乱を生じることになっている。\n2021年に国際サステナビリティ基準審議会（ISSB）が設置され，非財務情報の基準の統一化に向けた動きが始まっている。わが国においてもサステナビリティ基準委員会（SSBJ）が設置された。\n2022年3月に公表されたISSBのサステナビリティ開示基準の公開草案のうち，「サステナビリティ関連財務情報の開示に関する全般的要求事項（S1基準）」に関する概要と，それに対するSSBJのコメントの概要を整理している。\n","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"関西国際大学"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA11544811","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13455311","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"浮田, 泉"}],"nameIdentifiers":[{"nameIdentifier":"491","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"9000018319672 ","nameIdentifierScheme":"CiNii ID","nameIdentifierURI":"http://ci.nii.ac.jp/nrid/9000018319672 "},{"nameIdentifier":"1000070203502","nameIdentifierScheme":"NRID","nameIdentifierURI":" "},{"nameIdentifier":"70203502","nameIdentifierScheme":"e-Rad","nameIdentifierURI":"https://kaken.nii.ac.jp/ja/search/?qm=70203502"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2023-05-31"}],"displaytype":"detail","filename":"24-14.pdf","filesize":[{"value":"921.6 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"24-14","url":"https://kuins.repo.nii.ac.jp/record/1118/files/24-14.pdf"},"version_id":"c1c13c5e-4932-4307-a276-1bd6e5397dbb"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"サステナビリティ関連財務情報｜サステナビリティ開示基準｜significant｜material","subitem_subject_scheme":"Other"},{"subitem_subject":"Sustainability-related Financial Information｜Sustainability Disclosure Standard｜significant｜material","subitem_subject_language":"en","subitem_subject_scheme":"Other"}]},"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":"サステナビリティ会計基準の一考察 : IFRS S1号を中心として","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"サステナビリティ会計基準の一考察 : IFRS S1号を中心として"},{"subitem_title":"A Study of Sustainability Accounting Standards : Focus on IFRS S1","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"14","path":["192"],"pubdate":{"attribute_name":"公開日","attribute_value":"2023-05-31"},"publish_date":"2023-05-31","publish_status":"0","recid":"1118","relation_version_is_last":true,"title":["サステナビリティ会計基準の一考察 : IFRS S1号を中心として"],"weko_creator_id":"14","weko_shared_id":-1},"updated":"2023-06-20T16:11:14.877852+00:00"}