This study will develop the way of working out the more useful environmental report based on the result of the survey which was carried out in the companies currently publishing the report(publisher) and stakeholder(report user).
At present, the numb...
This study will develop the way of working out the more useful environmental report based on the result of the survey which was carried out in the companies currently publishing the report(publisher) and stakeholder(report user).
At present, the number of domestic company which publishers the environmental report is quite few, however, its number will be expected to reach high in near future in the light of its importance.
In the survey of usefulness of those environmental reports, 24 out of 25 report publishers and 18 out of 22 report users answered "useful". However, both of publishers and users pointed out the various points at issue of their points of views when they wrote and used the reports.
First of all, the publishers usually make out the environmental reports based on the guideline out of the Ministry of Environment which is official recognized standard to help the publishers the consistency of the report and easiness of making out. However, the publishers also indicate controversial points of impeding the publisher's creativity due to its too much generalization.
The users of those environmental reports present the problems of the impossibility of making comparison between entities due to the difficulties of the substance of the report, credibility of its objectivity and confidence, and lack of unified formation of report.
The result of this survey is expected to be good reference for the development of the environmental report.