企業年金のコーポレート・ガバナンス・ディスクロージャー問題(コーポレート・ガバナンス・ディスクロージャーをめぐる諸問題-コーポレート・ガバナンスへの新たな接近,総合研究)

概要

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This analysis addresses two issues concerning corporate governance disclosure related to corporate pension plans in Japan. First, it deals with the four aspects by which corporate governance is connected with pension plans in Japan: company as the target for the investment of pension fund, fiduciary investors, pension plan, and company that has the pension plan. Second, it examines disclosure related to corporate governance. In particular, new fiduciary responsibility borne by fiduciary investors to which pension funds are entrusted has greatly changed the role of these investors. Rather than simply functioning as trustees of funds, such investors now have to invest and manage funds on behalf of pensioners or policyholders. This shift has caused quantitative and qualitative differences in disclosure of the corporation that pension plans invested through fiduciary investor. In turn, disclosure exerts a major impact on the nature of corporate governance. This paper describes the interaction between disclosure and corporate governance.
日本大学の論文
1999-09-30