年次報告における企業責任指標の課題

Abstract

publisher

【要旨】国連貿易開発会議(UNCTAD)は「年次報告における企業責任指標に関する指針(UNCTAD/ITE/TEB/2007/6)」を2008年に公表した。 この指針は2004年から2007年までのUNCTADと国際会計・報告基準専門家政府間作業部会(ISAR)における企業責任報告に関する活動の成果に基づくもので, 将来, 年次報告における非財務情報の開示の国際的議論を支えるであろう。 本稿では, まず,企業責任報告の発展に関する主な論点を概括し, 次に, 環境業績指標とともに, 企業責任指標の分野に関連したISARの活動成果を吟味し, 最後に,企業責任指標の開示の状況における課題を検討する。 ISARがそれまで取り組んできた環境業績指標の開示に比べ(ISARは環境業績に関するマニュアルを公表している), 企業責任指標に関する関係者のよりよい理解をもって, この指標の開示が促進される必要がある。 【Abstract】 Guidance on Corporate Responsibility Indicators in Annual Reports, UNCTAD/ITE/TEB/2007/6 ("the Guidance") was published in 2008 by United Nations Conference on Trade and Development (UNCTAD). The Guidance was prepared by UNCTAD and its Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) and draws on their consultative process and ISAR's deliberations on corporate responsibility reporting during the period 2004-2007, and will without doubt underpin international discussion of nonfinancial information disclosure in annual reports in the future. This paper firstly overviews current main issues related to development of corporate responsibility reporting; secondly the outcomes by ISAR regarding the related areas of corporate responsibility indicators together with environmental performance indicators are reviewed; and finally discusses the issues arising from the current disclosure status of corporate responsibility indicators. Compared with the disclosure of environmental performance indicators which ISAR addressed previously (ISAR also published a manual on environmental performance), disclosure of corporate responsibility indicators needs to be encouraged, along with better understanding of the indicators.