企業評価スキームの複雑性について(21世紀を展望する産業・経営・会計(Part I))

概要

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This paper explores three approaches to business evaluation. The traditional profit-based approach uses profit parameters for evaluation from the perspective of the business entity. As a business grows and the business environment changes, however, evaluation solely in terms of economic performance becomes too simplistic, and we start to look instead at the level of contribution to environmental entities such as the stakeholders of the business and the global environment. The second perspective, 'social performance,' considers the level of contribution to stakeholders, while the third perspective, 'environmental load,' assesses the effort made to reduce the environmental impact of production in the context of corporate globalization. The changing structure of the business entity and the markets in which business operates has made modern corporate activity complex and multidimensional. This paper argues that businesses should be subject to more comprehensive evaluation, encompassing the 'social' contribution to stakeholders and the 'environmental' contribution to environmental conservation in addition to actual economic performance. Furthermore, evaluation parameters will become more complex, incorporating quantitative and qualitative as well as monetary indicators.
日本大学の論文
1999-03-31