@phdthesis{oai:chuo-u.repo.nii.ac.jp:00012826,
 author = {宮石, 知子},
 month = {2021-04-30, 2021-04-30, 2021-04-30},
 note = {This paper aims to construct a theory on the appropriate disclosure of non-financial information. Few Japanese companies question whether non-financial reporting leads to enhanced enterprise value. From our analysis and results of a case study focused on corporate tax disclosure in the European chemical industry, we confirm the actual position of corporate information disclosure in Japan. 
Chronologically, our case study covers the historical roots and the future business environment affected by the COVID-19 pandemic, as well as current strategies, policies, business models, and management issues. Recent quantitative investigations and analysis of international taxation have dominated a certain corporate behavior around taxes. With the growing importance of non-financial disclosure, this study broadens our viewpoint on the relationship between information disclosure and corporate governance. 
Based on the empirical cases, we discuss the practical implications of the validity of non-financial reporting. 
The results show that the focus of the agenda of non-financial reporting should be linked to the existing business model and management policy to gain investor confidence. Through a comparative analysis of European and Japanese cases, we include research suggestions for the corporate disclosure system in Japan, mainly regarding flexible and resilient disclosures., 【学位授与の要件】中央大学学位規則第4条第1項 
【論文審査委員主査】杉浦　宣彦（中央大学大学院戦略経営研究科教授） 
【論文審査委員副査】山本　秀男（中央大学大学院戦略経営研究科教授）、阿部　道明（中央大学大学院法務研究科教授）、酒井　克彦（中央大学大学院法務研究科教授） 、榊原　清則（元・中央大学大学院戦略経営研究科教授）, application/pdf},
 school = {中央大学},
 title = {企業情報開示とコーポレートガバナンスの潮流と展開\n－欧州化学会社の租税関連開示の実証分析－},
 year = {},
 yomi = {ミヤイシ, トモコ}
}