{"created":"2023-06-19T07:36:40.108613+00:00","id":1671,"links":{},"metadata":{"_buckets":{"deposit":"70ea4335-5459-4dc2-a7fc-019c36367275"},"_deposit":{"created_by":12,"id":"1671","owners":[12],"pid":{"revision_id":0,"type":"depid","value":"1671"},"status":"published"},"_oai":{"id":"oai:geitan.repo.nii.ac.jp:00001671","sets":["4:91:126"]},"author_link":["3460","3457"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2021-03-23","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"107","bibliographicPageStart":"95","bibliographicVolumeNumber":"58","bibliographic_titles":[{"bibliographic_title":"大分県立芸術文化短期大学研究紀要"},{"bibliographic_title":"Bulletin of Oita prefectural College of Arts and Culture","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"　本稿は，持続可能な開発目標（SDGs）の重要業績指標（Key Performance Indicator）を検討すると共に，非財務情報を中心とした報告内容のガイドラインを発行する主要イニシアチブであるGRI，サステナビリティ会計基準審議（SASB），国際統合報告評議会（IIRC）のKPIにおける定義を比較し，報告書類の先行研究をもとに今後の研究の示唆を得る。結果，多様化するガイドラインベースではなく，SDGsへのアプローチを明確にしている企業に対象を絞ったKPIの分析や，イニシアチブそのものの活用実態に焦点を当て，その効果を検証するといった研究の方向性が示唆された。\n　This paper examines the Key Performance Indicators （KPIs） of the Sustainable Development Goals （SDGs） and compares the definitions in the KPIs of the GRI, the Sustainability Accounting Standards Board （SASB）, and the International Integrated Reporting Council （IIRC）, which are the major initiatives issuing guidelines for reporting content focusing on non-financial information. The definitions of KPIs of GRI, SASB, and IIRC, which are major initiatives issuing guidelines for reporting content focusing on non-financial information, are compared, and suggestions for future research are made based on previous studies of reporting documents. The results suggest directions for research, such as analysis of KPIs focusing on companies with a clear approach to the SDGs rather than on a diversified guideline base, and focusing on the actual use of the initiatives themselves and examining their effectiveness.","subitem_description_type":"Abstract"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN10434445","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1346-6437","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"千賀, 喜史"},{"creatorName":"センガ, ヨシフミ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"Senga, Yoshifumi","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2021-03-30"}],"displaytype":"detail","filename":"58(95-107).pdf","filesize":[{"value":"834.3 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"58(95-107)","url":"https://geitan.repo.nii.ac.jp/record/1671/files/58(95-107).pdf"},"version_id":"4d201ddd-d05e-4659-8625-00417034b918"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"SDGsと主要イニシアチブにおけるKPIの定義に関する考察","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"SDGsと主要イニシアチブにおけるKPIの定義に関する考察"},{"subitem_title":"Consideration of the definition of KPI in SDGs and major initiatives","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"12","path":["126"],"pubdate":{"attribute_name":"公開日","attribute_value":"2021-03-30"},"publish_date":"2021-03-30","publish_status":"0","recid":"1671","relation_version_is_last":true,"title":["SDGsと主要イニシアチブにおけるKPIの定義に関する考察"],"weko_creator_id":"12","weko_shared_id":-1},"updated":"2023-06-19T07:42:19.682983+00:00"}