Okayama Economic Review
Published by the Economic Association of Okayama University

Online ISSN 2433-4146
Print ISSN 0386-3069

ガイア企業評価のフレームワーク

佐藤 倫正
抄録
The characteristics of the ethical investment is to take consideration not only the traditional profit factor but also the ethical factor in corporate evaluations. The purpose of this paper is to accommodate such a investment policy in the user - oriented accounting framework. In order to do this, the concept of "GAIA corporation" is introduced. GAIA means "this planet". So "GAIA corporation" is an ideal corporation which is perfectly symbiotic with ecological environment. Two approaches can be identified in the ethical investment. First is a selective approach, which uses some filter to eliminate "non GAIA corporation" from the portfolio. Second is the synthetic approach, in which so called "risitsu bunseki (quality of earnings analysis)" can be integrated.
備考
研究ノート (Note)
ISSN
0386-3069
NCID
AN00032897