THE INSTITUTION OF ENVIRONMENTAL REPORTING IN JAPAN

AN EXPLORATORY STUDY

  • Afdal Madein Hasanuddin University

Abstract

Although Japan has a great environmental reporting rate for a long time, the contextual factors promoting it are limitedly explored. Investigating them could enrich references to understand the improvement of this practice. Therefore, this study aims to explore the contextual factors promoting this practice in Japan based on the institutional theory by applying thematic analysis to several official documents from the Japanese government. The analysis discovered regulative, normative, and cognitive elements emanating from regulations and initiatives from the Government, Japanese society and companies, and overseas practices, which promote environmental reporting as a tatemae. The findings provide a basic understanding of institutional elements endorsing environmental reporting in Japan to feed future research and other countries in improving this practice.
Published
Dec 31, 2020
How to Cite
MADEIN, Afdal. THE INSTITUTION OF ENVIRONMENTAL REPORTING IN JAPAN. Asia-Pacific Management Accounting Journal, [S.l.], v. 15, n. 3, p. 189-218, dec. 2020. ISSN 2550-1631. Available at: <http://arionline.uitm.edu.my/ojs/index.php/APMAJ/article/view/1316>. Date accessed: 24 june 2021. doi: http://dx.doi.org/10.24191/apmaj.v15i3.1316.