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<title>J-STAGE</title>
<link href="http://www.jstage.jst.go.jp/browse/"/>
<subtitle>Japan Science and Technology Aggregator,Electronic</subtitle>
<updated>2026-10-14T03:43:43+09:00</updated>
<rights>Japan Science and Tecnology Agency [JST]</rights>
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<entry>
<title><![CDATA[The new article is now available. Research in Corporate Social Accounting and Reporting]]></title>
<link href="http://www.jstage.jst.go.jp/browse/jcsara/"/>
<summary><![CDATA[
[ Title ] Comprehensive Research of Value Added Accounting
[ Author ] Ichiro Mizuno
[ Publication date ] 2026-10-02
[ DOI ] https://doi.org/10.82721/jcsara.28.0_59
]]></summary>
<id>tag:jstage.jst.go.jp:/WhatsNew/en/NewArticle/jcsara_28_0_28_59</id>
<updated>2026-10-14T03:43:43+09:00</updated>
<author>
<name><![CDATA[Japan Corporate Social Accounting and Reporting Association]]></name>
</author>
<published>2026-10-02T00:00:00+09:00</published>
</entry>
<entry>
<title><![CDATA[The new article is now available. Research in Corporate Social Accounting and Reporting]]></title>
<link href="http://www.jstage.jst.go.jp/browse/jcsara/"/>
<summary><![CDATA[
[ Title ] The Consequence of Organized Uncertainty: Structural Defect of Realigning Accountability and Risk Management
[ Author ] Kazuki Masuko
[ Publication date ] 2026-10-02
[ DOI ] https://doi.org/10.82721/jcsara.28.0_43
]]></summary>
<id>tag:jstage.jst.go.jp:/WhatsNew/en/NewArticle/jcsara_28_0_28_43</id>
<updated>2026-10-14T03:43:43+09:00</updated>
<author>
<name><![CDATA[Japan Corporate Social Accounting and Reporting Association]]></name>
</author>
<published>2026-10-02T00:00:00+09:00</published>
</entry>
<entry>
<title><![CDATA[The new article is now available. Research in Corporate Social Accounting and Reporting]]></title>
<link href="http://www.jstage.jst.go.jp/browse/jcsara/"/>
<summary><![CDATA[
[ Title ] Development and Future Prospects of Researches on the Relationship between Corporate Tax Avoidance and CSR
[ Author ] Go Tamakoshi
[ Publication date ] 2026-10-02
[ DOI ] https://doi.org/10.82721/jcsara.28.0_31
]]></summary>
<id>tag:jstage.jst.go.jp:/WhatsNew/en/NewArticle/jcsara_28_0_28_31</id>
<updated>2026-10-14T03:43:43+09:00</updated>
<author>
<name><![CDATA[Japan Corporate Social Accounting and Reporting Association]]></name>
</author>
<published>2026-10-02T00:00:00+09:00</published>
</entry>
<entry>
<title><![CDATA[The new article is now available. Research in Corporate Social Accounting and Reporting]]></title>
<link href="http://www.jstage.jst.go.jp/browse/jcsara/"/>
<summary><![CDATA[
[ Title ] Management Control System for Managing CSR Practices: Focusing on the Interrelationship among the Control System
[ Author ] Jaehong Kim
[ Publication date ] 2026-10-02
[ DOI ] https://doi.org/10.82721/jcsara.28.0_13
]]></summary>
<id>tag:jstage.jst.go.jp:/WhatsNew/en/NewArticle/jcsara_28_0_28_13</id>
<updated>2026-10-14T03:43:43+09:00</updated>
<author>
<name><![CDATA[Japan Corporate Social Accounting and Reporting Association]]></name>
</author>
<published>2026-10-02T00:00:00+09:00</published>
</entry>
<entry>
<title><![CDATA[The new article is now available. Research in Corporate Social Accounting and Reporting]]></title>
<link href="http://www.jstage.jst.go.jp/browse/jcsara/"/>
<summary><![CDATA[
[ Title ] Social Contribution Value Per Share in China: Based on Analysis of CSR Reports
[ Author ] Masaaki Ohara
[ Publication date ] 2026-10-02
[ DOI ] https://doi.org/10.82721/jcsara.28.0_1
]]></summary>
<id>tag:jstage.jst.go.jp:/WhatsNew/en/NewArticle/jcsara_28_0_28_1</id>
<updated>2026-10-14T03:43:43+09:00</updated>
<author>
<name><![CDATA[Japan Corporate Social Accounting and Reporting Association]]></name>
</author>
<published>2026-10-02T00:00:00+09:00</published>
</entry>
<entry>
<title><![CDATA[The new article is now available. Research in Corporate Social Accounting and Reporting]]></title>
<link href="http://www.jstage.jst.go.jp/browse/jcsara/"/>
<summary><![CDATA[
[ Title ] 
[ Author ] ,,,,,,,,,,,
[ Publication date ] 2026-10-02
[ DOI ] https://doi.org/10.82721/jcsara.27.0_71
]]></summary>
<id>tag:jstage.jst.go.jp:/WhatsNew/en/NewArticle/jcsara_27_0_27_71</id>
<updated>2026-10-14T03:43:43+09:00</updated>
<author>
<name><![CDATA[Japan Corporate Social Accounting and Reporting Association]]></name>
</author>
<published>2026-10-02T00:00:00+09:00</published>
</entry>
<entry>
<title><![CDATA[The new article is now available. Research in Corporate Social Accounting and Reporting]]></title>
<link href="http://www.jstage.jst.go.jp/browse/jcsara/"/>
<summary><![CDATA[
[ Title ] Accounting Philosophy of E. Schmalenbach:Harmony of Private Profit and Public Welfare
[ Author ] Nobuyuki Miyazaki
[ Publication date ] 2026-10-02
[ DOI ] https://doi.org/10.82721/jcsara.27.0_59
]]></summary>
<id>tag:jstage.jst.go.jp:/WhatsNew/en/NewArticle/jcsara_27_0_27_59</id>
<updated>2026-10-14T03:43:43+09:00</updated>
<author>
<name><![CDATA[Japan Corporate Social Accounting and Reporting Association]]></name>
</author>
<published>2026-10-02T00:00:00+09:00</published>
</entry>
<entry>
<title><![CDATA[The new article is now available. Research in Corporate Social Accounting and Reporting]]></title>
<link href="http://www.jstage.jst.go.jp/browse/jcsara/"/>
<summary><![CDATA[
[ Title ] Application of IFRIC Interpretation 5 for the Compensation Fund: In the Case of the Explosion of the Deepwater Horizon in the Gulf of Mexico
[ Author ] Toshie Doi
[ Publication date ] 2026-10-02
[ DOI ] https://doi.org/10.82721/jcsara.27.0_43
]]></summary>
<id>tag:jstage.jst.go.jp:/WhatsNew/en/NewArticle/jcsara_27_0_27_43</id>
<updated>2026-10-14T03:43:43+09:00</updated>
<author>
<name><![CDATA[Japan Corporate Social Accounting and Reporting Association]]></name>
</author>
<published>2026-10-02T00:00:00+09:00</published>
</entry>
<entry>
<title><![CDATA[The new article is now available. Research in Corporate Social Accounting and Reporting]]></title>
<link href="http://www.jstage.jst.go.jp/browse/jcsara/"/>
<summary><![CDATA[
[ Title ] The Relationship between the Human Expenditures and the Endowments on Social Welfare Corporations
[ Author ] Makoto Kuroki
[ Publication date ] 2026-10-02
[ DOI ] https://doi.org/10.82721/jcsara.27.0_31
]]></summary>
<id>tag:jstage.jst.go.jp:/WhatsNew/en/NewArticle/jcsara_27_0_27_31</id>
<updated>2026-10-14T03:43:43+09:00</updated>
<author>
<name><![CDATA[Japan Corporate Social Accounting and Reporting Association]]></name>
</author>
<published>2026-10-02T00:00:00+09:00</published>
</entry>
<entry>
<title><![CDATA[The new article is now available. Research in Corporate Social Accounting and Reporting]]></title>
<link href="http://www.jstage.jst.go.jp/browse/jcsara/"/>
<summary><![CDATA[
[ Title ] Inter-organizational Management Accounting and Material Flow Cost Accounting
[ Author ] Kana Okada
[ Publication date ] 2026-10-02
[ DOI ] https://doi.org/10.82721/jcsara.27.0_17
]]></summary>
<id>tag:jstage.jst.go.jp:/WhatsNew/en/NewArticle/jcsara_27_0_27_17</id>
<updated>2026-10-14T03:43:43+09:00</updated>
<author>
<name><![CDATA[Japan Corporate Social Accounting and Reporting Association]]></name>
</author>
<published>2026-10-02T00:00:00+09:00</published>
</entry>
<entry>
<title><![CDATA[The new article is now available. Research in Corporate Social Accounting and Reporting]]></title>
<link href="http://www.jstage.jst.go.jp/browse/jcsara/"/>
<summary><![CDATA[
[ Title ] Construction of Carbon SBSC Framework and Verification of its Validity
[ Author ] Shoji Oka,Kimitaka Nishitani
[ Publication date ] 2026-10-02
[ DOI ] https://doi.org/10.82721/jcsara.27.0_1
]]></summary>
<id>tag:jstage.jst.go.jp:/WhatsNew/en/NewArticle/jcsara_27_0_27_1</id>
<updated>2026-10-14T03:43:43+09:00</updated>
<author>
<name><![CDATA[Japan Corporate Social Accounting and Reporting Association]]></name>
</author>
<published>2026-10-02T00:00:00+09:00</published>
</entry>
<entry>
<title><![CDATA[The new article is now available. Research in Corporate Social Accounting and Reporting]]></title>
<link href="http://www.jstage.jst.go.jp/browse/jcsara/"/>
<summary><![CDATA[
[ Title ] 
[ Author ] ,,,,,,,,,,,,,,,,,,,
[ Publication date ] 2026-10-02
[ DOI ] https://doi.org/10.82721/jcsara.26.0_79
]]></summary>
<id>tag:jstage.jst.go.jp:/WhatsNew/en/NewArticle/jcsara_26_0_26_79</id>
<updated>2026-10-14T03:43:43+09:00</updated>
<author>
<name><![CDATA[Japan Corporate Social Accounting and Reporting Association]]></name>
</author>
<published>2026-10-02T00:00:00+09:00</published>
</entry>
<entry>
<title><![CDATA[The new article is now available. Research in Corporate Social Accounting and Reporting]]></title>
<link href="http://www.jstage.jst.go.jp/browse/jcsara/"/>
<summary><![CDATA[
[ Title ] 
[ Author ] ,,,,,,,,,,,,
[ Publication date ] 2026-10-02
[ DOI ] https://doi.org/10.82721/jcsara.26.0_75
]]></summary>
<id>tag:jstage.jst.go.jp:/WhatsNew/en/NewArticle/jcsara_26_0_26_75</id>
<updated>2026-10-14T03:43:43+09:00</updated>
<author>
<name><![CDATA[Japan Corporate Social Accounting and Reporting Association]]></name>
</author>
<published>2026-10-02T00:00:00+09:00</published>
</entry>
<entry>
<title><![CDATA[The new article is now available. Research in Corporate Social Accounting and Reporting]]></title>
<link href="http://www.jstage.jst.go.jp/browse/jcsara/"/>
<summary><![CDATA[
[ Title ] 
[ Author ] Zhihua Xie,Lening Tang
[ Publication date ] 2026-10-02
[ DOI ] https://doi.org/10.82721/jcsara.26.0_69
]]></summary>
<id>tag:jstage.jst.go.jp:/WhatsNew/en/NewArticle/jcsara_26_0_26_69</id>
<updated>2026-10-14T03:43:43+09:00</updated>
<author>
<name><![CDATA[Japan Corporate Social Accounting and Reporting Association]]></name>
</author>
<published>2026-10-02T00:00:00+09:00</published>
</entry>
<entry>
<title><![CDATA[The new article is now available. Research in Corporate Social Accounting and Reporting]]></title>
<link href="http://www.jstage.jst.go.jp/browse/jcsara/"/>
<summary><![CDATA[
[ Title ] The Study on Accounting for Emissions Trading Scheme: The Case of China
[ Author ] Bowei Zhong
[ Publication date ] 2026-10-02
[ DOI ] https://doi.org/10.82721/jcsara.26.0_51
]]></summary>
<id>tag:jstage.jst.go.jp:/WhatsNew/en/NewArticle/jcsara_26_0_26_51</id>
<updated>2026-10-14T03:43:43+09:00</updated>
<author>
<name><![CDATA[Japan Corporate Social Accounting and Reporting Association]]></name>
</author>
<published>2026-10-02T00:00:00+09:00</published>
</entry>
<entry>
<title><![CDATA[The new article is now available. Research in Corporate Social Accounting and Reporting]]></title>
<link href="http://www.jstage.jst.go.jp/browse/jcsara/"/>
<summary><![CDATA[
[ Title ] The Trend of CSR Accounting in Integrated Reporting: The Case Study of IIRC Pilot Programme Participating Companies
[ Author ] Emiko Murei
[ Publication date ] 2026-10-02
[ DOI ] https://doi.org/10.82721/jcsara.26.0_41
]]></summary>
<id>tag:jstage.jst.go.jp:/WhatsNew/en/NewArticle/jcsara_26_0_26_41</id>
<updated>2026-10-14T03:43:43+09:00</updated>
<author>
<name><![CDATA[Japan Corporate Social Accounting and Reporting Association]]></name>
</author>
<published>2026-10-02T00:00:00+09:00</published>
</entry>
<entry>
<title><![CDATA[The new article is now available. Research in Corporate Social Accounting and Reporting]]></title>
<link href="http://www.jstage.jst.go.jp/browse/jcsara/"/>
<summary><![CDATA[
[ Title ] Empirical Analysis on Stakeholders’ Information Needs for Accounting Standards of Specified Nonprofit Corporations
[ Author ] Hideaki Baba,Hiroaki Iotake,Yu Ishida
[ Publication date ] 2026-10-02
[ DOI ] https://doi.org/10.82721/jcsara.26.0_27
]]></summary>
<id>tag:jstage.jst.go.jp:/WhatsNew/en/NewArticle/jcsara_26_0_26_27</id>
<updated>2026-10-14T03:43:43+09:00</updated>
<author>
<name><![CDATA[Japan Corporate Social Accounting and Reporting Association]]></name>
</author>
<published>2026-10-02T00:00:00+09:00</published>
</entry>
<entry>
<title><![CDATA[The new article is now available. Research in Corporate Social Accounting and Reporting]]></title>
<link href="http://www.jstage.jst.go.jp/browse/jcsara/"/>
<summary><![CDATA[
[ Title ] The Transition of CSR Reports and Research of Important Issues: Attribute Analysis Focusing on the Word
[ Author ] Fumiharu Otsubo,Haixiang Huang
[ Publication date ] 2026-10-02
[ DOI ] https://doi.org/10.82721/jcsara.26.0_13
]]></summary>
<id>tag:jstage.jst.go.jp:/WhatsNew/en/NewArticle/jcsara_26_0_26_13</id>
<updated>2026-10-14T03:43:43+09:00</updated>
<author>
<name><![CDATA[Japan Corporate Social Accounting and Reporting Association]]></name>
</author>
<published>2026-10-02T00:00:00+09:00</published>
</entry>
<entry>
<title><![CDATA[The new article is now available. Research in Corporate Social Accounting and Reporting]]></title>
<link href="http://www.jstage.jst.go.jp/browse/jcsara/"/>
<summary><![CDATA[
[ Title ] Potential of New Eco-control System: A Case Study of Sharp Corporation
[ Author ] Takashi Ando
[ Publication date ] 2026-10-02
[ DOI ] https://doi.org/10.82721/jcsara.26.0_1
]]></summary>
<id>tag:jstage.jst.go.jp:/WhatsNew/en/NewArticle/jcsara_26_0_26_1</id>
<updated>2026-10-14T03:43:43+09:00</updated>
<author>
<name><![CDATA[Japan Corporate Social Accounting and Reporting Association]]></name>
</author>
<published>2026-10-02T00:00:00+09:00</published>
</entry>
<entry>
<title><![CDATA[The new article is now available. Research in Corporate Social Accounting and Reporting]]></title>
<link href="http://www.jstage.jst.go.jp/browse/jcsara/"/>
<summary><![CDATA[
[ Title ] 
[ Author ] ,,,,,,,,,,,,,,,,,
[ Publication date ] 2026-10-02
[ DOI ] https://doi.org/10.82721/jcsara.25.0_99
]]></summary>
<id>tag:jstage.jst.go.jp:/WhatsNew/en/NewArticle/jcsara_25_0_25_99</id>
<updated>2026-10-14T03:43:43+09:00</updated>
<author>
<name><![CDATA[Japan Corporate Social Accounting and Reporting Association]]></name>
</author>
<published>2026-10-02T00:00:00+09:00</published>
</entry>
<entry>
<title><![CDATA[The new article is now available. Research in Corporate Social Accounting and Reporting]]></title>
<link href="http://www.jstage.jst.go.jp/browse/jcsara/"/>
<summary><![CDATA[
[ Title ] Modes of Social Accounting Research: A Japanese Perspective
[ Author ] Kentaro Azuma,Yukitaka Ikeda,Yuji Oshita,Manabu Sakaue,Eiji Hisamochi,Sho Hirohashi,Hideki Murai
[ Publication date ] 2026-10-02
[ DOI ] https://doi.org/10.82721/jcsara.25.0_77
]]></summary>
<id>tag:jstage.jst.go.jp:/WhatsNew/en/NewArticle/jcsara_25_0_25_77</id>
<updated>2026-10-14T03:43:43+09:00</updated>
<author>
<name><![CDATA[Japan Corporate Social Accounting and Reporting Association]]></name>
</author>
<published>2026-10-02T00:00:00+09:00</published>
</entry>
<entry>
<title><![CDATA[The new article is now available. Research in Corporate Social Accounting and Reporting]]></title>
<link href="http://www.jstage.jst.go.jp/browse/jcsara/"/>
<summary><![CDATA[
[ Title ] Disclosure of Environmental Information and Improvement of Its Relevance: Focusing on the Emotional Affection Concept of the Legitimacy and Reputation Theories
[ Author ] Nobuyuki Miyazaki
[ Publication date ] 2026-10-02
[ DOI ] https://doi.org/10.82721/jcsara.25.0_63
]]></summary>
<id>tag:jstage.jst.go.jp:/WhatsNew/en/NewArticle/jcsara_25_0_25_63</id>
<updated>2026-10-14T03:43:43+09:00</updated>
<author>
<name><![CDATA[Japan Corporate Social Accounting and Reporting Association]]></name>
</author>
<published>2026-10-02T00:00:00+09:00</published>
</entry>
<entry>
<title><![CDATA[The new article is now available. Research in Corporate Social Accounting and Reporting]]></title>
<link href="http://www.jstage.jst.go.jp/browse/jcsara/"/>
<summary><![CDATA[
[ Title ] The Role of Commitment in Recognition of Environmental Liabilities: Analysis of Recognition of Constructive Obligations
[ Author ] Akihiro Noda
[ Publication date ] 2026-10-02
[ DOI ] https://doi.org/10.82721/jcsara.25.0_45
]]></summary>
<id>tag:jstage.jst.go.jp:/WhatsNew/en/NewArticle/jcsara_25_0_25_45</id>
<updated>2026-10-14T03:43:43+09:00</updated>
<author>
<name><![CDATA[Japan Corporate Social Accounting and Reporting Association]]></name>
</author>
<published>2026-10-02T00:00:00+09:00</published>
</entry>
<entry>
<title><![CDATA[The new article is now available. Research in Corporate Social Accounting and Reporting]]></title>
<link href="http://www.jstage.jst.go.jp/browse/jcsara/"/>
<summary><![CDATA[
[ Title ] Analysis for the Determinants of Financial Disclosure in Social Welfare Corporation: Evidence from Survey Research
[ Author ] Makoto Kuroki
[ Publication date ] 2026-10-02
[ DOI ] https://doi.org/10.82721/jcsara.25.0_29
]]></summary>
<id>tag:jstage.jst.go.jp:/WhatsNew/en/NewArticle/jcsara_25_0_25_29</id>
<updated>2026-10-14T03:43:43+09:00</updated>
<author>
<name><![CDATA[Japan Corporate Social Accounting and Reporting Association]]></name>
</author>
<published>2026-10-02T00:00:00+09:00</published>
</entry>
<entry>
<title><![CDATA[The new article is now available. Research in Corporate Social Accounting and Reporting]]></title>
<link href="http://www.jstage.jst.go.jp/browse/jcsara/"/>
<summary><![CDATA[
[ Title ] Subjects to establish Low-Carbon Supply Chain with MFCA: Findings from Material Efficiency Questionnaire Research in Japan
[ Author ] Asako Kimura,Michiyasu Nakajima
[ Publication date ] 2026-10-02
[ DOI ] https://doi.org/10.82721/jcsara.25.0_13
]]></summary>
<id>tag:jstage.jst.go.jp:/WhatsNew/en/NewArticle/jcsara_25_0_25_13</id>
<updated>2026-10-14T03:43:43+09:00</updated>
<author>
<name><![CDATA[Japan Corporate Social Accounting and Reporting Association]]></name>
</author>
<published>2026-10-02T00:00:00+09:00</published>
</entry>
<entry>
<title><![CDATA[The new article is now available. Research in Corporate Social Accounting and Reporting]]></title>
<link href="http://www.jstage.jst.go.jp/browse/jcsara/"/>
<summary><![CDATA[
[ Title ] 
[ Author ] Aki Shinohara,Tatsumasa Tennojiya
[ Publication date ] 2026-10-02
[ DOI ] https://doi.org/10.82721/jcsara.25.0_102
]]></summary>
<id>tag:jstage.jst.go.jp:/WhatsNew/en/NewArticle/jcsara_25_0_25_102</id>
<updated>2026-10-14T03:43:43+09:00</updated>
<author>
<name><![CDATA[Japan Corporate Social Accounting and Reporting Association]]></name>
</author>
<published>2026-10-02T00:00:00+09:00</published>
</entry>
<entry>
<title><![CDATA[The new article is now available. Research in Corporate Social Accounting and Reporting]]></title>
<link href="http://www.jstage.jst.go.jp/browse/jcsara/"/>
<summary><![CDATA[
[ Title ] Environmental Disclosure and Social Evaluations: A Review of Quantitative Environmental Accounting Research
[ Author ] Yasushi Onishi,Akihiro Noda
[ Publication date ] 2026-10-02
[ DOI ] https://doi.org/10.82721/jcsara.25.0_1
]]></summary>
<id>tag:jstage.jst.go.jp:/WhatsNew/en/NewArticle/jcsara_25_0_25_1</id>
<updated>2026-10-14T03:43:43+09:00</updated>
<author>
<name><![CDATA[Japan Corporate Social Accounting and Reporting Association]]></name>
</author>
<published>2026-10-02T00:00:00+09:00</published>
</entry>
<entry>
<title><![CDATA[The new article is now available. Research in Corporate Social Accounting and Reporting]]></title>
<link href="http://www.jstage.jst.go.jp/browse/jcsara/"/>
<summary><![CDATA[
[ Title ] Voluntary Disclosure of Environmental Liabilities: The Regulatory Influence on Corporate Environmental Disclosure
[ Author ] Akihiro Noda
[ Publication date ] 2026-10-02
[ DOI ] https://doi.org/10.82721/jcsara.24.0_95
]]></summary>
<id>tag:jstage.jst.go.jp:/WhatsNew/en/NewArticle/jcsara_24_0_24_95</id>
<updated>2026-10-14T03:43:43+09:00</updated>
<author>
<name><![CDATA[Japan Corporate Social Accounting and Reporting Association]]></name>
</author>
<published>2026-10-02T00:00:00+09:00</published>
</entry>
<entry>
<title><![CDATA[The new article is now available. Research in Corporate Social Accounting and Reporting]]></title>
<link href="http://www.jstage.jst.go.jp/browse/jcsara/"/>
<summary><![CDATA[
[ Title ] The Reform of Accounting System for State in France
[ Author ] Hisae Niki
[ Publication date ] 2026-10-02
[ DOI ] https://doi.org/10.82721/jcsara.24.0_83
]]></summary>
<id>tag:jstage.jst.go.jp:/WhatsNew/en/NewArticle/jcsara_24_0_24_83</id>
<updated>2026-10-14T03:43:43+09:00</updated>
<author>
<name><![CDATA[Japan Corporate Social Accounting and Reporting Association]]></name>
</author>
<published>2026-10-02T00:00:00+09:00</published>
</entry>
<entry>
<title><![CDATA[The new article is now available. Research in Corporate Social Accounting and Reporting]]></title>
<link href="http://www.jstage.jst.go.jp/browse/jcsara/"/>
<summary><![CDATA[
[ Title ] Accountability as not Being Pursued But Constructed: The Role of Accounting Suggested by Intelligent Accountability
[ Author ] Yusuke Nakazawa
[ Publication date ] 2026-10-02
[ DOI ] https://doi.org/10.82721/jcsara.24.0_69
]]></summary>
<id>tag:jstage.jst.go.jp:/WhatsNew/en/NewArticle/jcsara_24_0_24_69</id>
<updated>2026-10-14T03:43:43+09:00</updated>
<author>
<name><![CDATA[Japan Corporate Social Accounting and Reporting Association]]></name>
</author>
<published>2026-10-02T00:00:00+09:00</published>
</entry>
<entry>
<title><![CDATA[The new article is now available. Research in Corporate Social Accounting and Reporting]]></title>
<link href="http://www.jstage.jst.go.jp/browse/jcsara/"/>
<summary><![CDATA[
[ Title ] Reconsidering the Location of Material Flow Cost Accounting through the View of Diffusion
[ Author ] Tatsumasa Tennojiya
[ Publication date ] 2026-10-02
[ DOI ] https://doi.org/10.82721/jcsara.24.0_53
]]></summary>
<id>tag:jstage.jst.go.jp:/WhatsNew/en/NewArticle/jcsara_24_0_24_53</id>
<updated>2026-10-14T03:43:43+09:00</updated>
<author>
<name><![CDATA[Japan Corporate Social Accounting and Reporting Association]]></name>
</author>
<published>2026-10-02T00:00:00+09:00</published>
</entry>
<entry>
<title><![CDATA[The new article is now available. Research in Corporate Social Accounting and Reporting]]></title>
<link href="http://www.jstage.jst.go.jp/browse/jcsara/"/>
<summary><![CDATA[
[ Title ] The Significance of Institutional Aspects for Target Costing Research
[ Author ] Arata Suzuki
[ Publication date ] 2026-10-02
[ DOI ] https://doi.org/10.82721/jcsara.24.0_41
]]></summary>
<id>tag:jstage.jst.go.jp:/WhatsNew/en/NewArticle/jcsara_24_0_24_41</id>
<updated>2026-10-14T03:43:43+09:00</updated>
<author>
<name><![CDATA[Japan Corporate Social Accounting and Reporting Association]]></name>
</author>
<published>2026-10-02T00:00:00+09:00</published>
</entry>
<entry>
<title><![CDATA[The new article is now available. Research in Corporate Social Accounting and Reporting]]></title>
<link href="http://www.jstage.jst.go.jp/browse/jcsara/"/>
<summary><![CDATA[
[ Title ] The Effectiveness of Disclosure in Social Welfare Corporation: From the Interview Analysis of Six Corporations
[ Author ] Makoto Kuroki
[ Publication date ] 2026-10-02
[ DOI ] https://doi.org/10.82721/jcsara.24.0_25
]]></summary>
<id>tag:jstage.jst.go.jp:/WhatsNew/en/NewArticle/jcsara_24_0_24_25</id>
<updated>2026-10-14T03:43:43+09:00</updated>
<author>
<name><![CDATA[Japan Corporate Social Accounting and Reporting Association]]></name>
</author>
<published>2026-10-02T00:00:00+09:00</published>
</entry>
<entry>
<title><![CDATA[The new article is now available. Research in Corporate Social Accounting and Reporting]]></title>
<link href="http://www.jstage.jst.go.jp/browse/jcsara/"/>
<summary><![CDATA[
[ Title ] Information Cascade which Promotes the Creation of Global Disclosure Norm: Utility of the Involvement of Non-Governmental Organizations
[ Author ] Nobuhito Ochi
[ Publication date ] 2026-10-02
[ DOI ] https://doi.org/10.82721/jcsara.24.0_13
]]></summary>
<id>tag:jstage.jst.go.jp:/WhatsNew/en/NewArticle/jcsara_24_0_24_13</id>
<updated>2026-10-14T03:43:43+09:00</updated>
<author>
<name><![CDATA[Japan Corporate Social Accounting and Reporting Association]]></name>
</author>
<published>2026-10-02T00:00:00+09:00</published>
</entry>
<entry>
<title><![CDATA[The new article is now available. Research in Corporate Social Accounting and Reporting]]></title>
<link href="http://www.jstage.jst.go.jp/browse/jcsara/"/>
<summary><![CDATA[
[ Title ] 
[ Author ] ,,,,,,
[ Publication date ] 2026-10-02
[ DOI ] https://doi.org/10.82721/jcsara.24.0_128
]]></summary>
<id>tag:jstage.jst.go.jp:/WhatsNew/en/NewArticle/jcsara_24_0_24_128</id>
<updated>2026-10-14T03:43:43+09:00</updated>
<author>
<name><![CDATA[Japan Corporate Social Accounting and Reporting Association]]></name>
</author>
<published>2026-10-02T00:00:00+09:00</published>
</entry>
<entry>
<title><![CDATA[The new article is now available. Research in Corporate Social Accounting and Reporting]]></title>
<link href="http://www.jstage.jst.go.jp/browse/jcsara/"/>
<summary><![CDATA[
[ Title ] A Comparison between Material Flow Cost Accounting and Operation Management: Searching for How to Connect MFCA with Management Accounting
[ Author ] Akira Higashida
[ Publication date ] 2026-10-02
[ DOI ] https://doi.org/10.82721/jcsara.24.0_113
]]></summary>
<id>tag:jstage.jst.go.jp:/WhatsNew/en/NewArticle/jcsara_24_0_24_113</id>
<updated>2026-10-14T03:43:43+09:00</updated>
<author>
<name><![CDATA[Japan Corporate Social Accounting and Reporting Association]]></name>
</author>
<published>2026-10-02T00:00:00+09:00</published>
</entry>
<entry>
<title><![CDATA[The new article is now available. Research in Corporate Social Accounting and Reporting]]></title>
<link href="http://www.jstage.jst.go.jp/browse/jcsara/"/>
<summary><![CDATA[
[ Title ] Social and Environmental Reporting for Legitimacy Management
[ Author ] Yasushi Onishi,Akihiro Noda
[ Publication date ] 2026-10-02
[ DOI ] https://doi.org/10.82721/jcsara.24.0_1
]]></summary>
<id>tag:jstage.jst.go.jp:/WhatsNew/en/NewArticle/jcsara_24_0_24_1</id>
<updated>2026-10-14T03:43:43+09:00</updated>
<author>
<name><![CDATA[Japan Corporate Social Accounting and Reporting Association]]></name>
</author>
<published>2026-10-02T00:00:00+09:00</published>
</entry>
<entry>
<title><![CDATA[The new article is now available. Research in Corporate Social Accounting and Reporting]]></title>
<link href="http://www.jstage.jst.go.jp/browse/jcsara/"/>
<summary><![CDATA[
[ Title ] The Issues on CSR of Japanese Companies: Consideration through ISO26000
[ Author ] Masahiko Fujichika
[ Publication date ] 2026-10-02
[ DOI ] https://doi.org/10.82721/jcsara.23.0_85
]]></summary>
<id>tag:jstage.jst.go.jp:/WhatsNew/en/NewArticle/jcsara_23_0_23_85</id>
<updated>2026-10-14T03:43:43+09:00</updated>
<author>
<name><![CDATA[Japan Corporate Social Accounting and Reporting Association]]></name>
</author>
<published>2026-10-02T00:00:00+09:00</published>
</entry>
<entry>
<title><![CDATA[The new article is now available. Research in Corporate Social Accounting and Reporting]]></title>
<link href="http://www.jstage.jst.go.jp/browse/jcsara/"/>
<summary><![CDATA[
[ Title ] Material Loss Improvement by Using Material Flow Cost Accounting Analysis: Focusing on Sanden
[ Author ] Akira Higashida
[ Publication date ] 2026-10-02
[ DOI ] https://doi.org/10.82721/jcsara.23.0_71
]]></summary>
<id>tag:jstage.jst.go.jp:/WhatsNew/en/NewArticle/jcsara_23_0_23_71</id>
<updated>2026-10-14T03:43:43+09:00</updated>
<author>
<name><![CDATA[Japan Corporate Social Accounting and Reporting Association]]></name>
</author>
<published>2026-10-02T00:00:00+09:00</published>
</entry>
<entry>
<title><![CDATA[The new article is now available. Research in Corporate Social Accounting and Reporting]]></title>
<link href="http://www.jstage.jst.go.jp/browse/jcsara/"/>
<summary><![CDATA[
[ Title ] The Effects of Environmental Accounting Information on Environmental Cost Sharing: A Contracting Perspective
[ Author ] Akihiro Noda
[ Publication date ] 2026-10-02
[ DOI ] https://doi.org/10.82721/jcsara.23.0_51
]]></summary>
<id>tag:jstage.jst.go.jp:/WhatsNew/en/NewArticle/jcsara_23_0_23_51</id>
<updated>2026-10-14T03:43:43+09:00</updated>
<author>
<name><![CDATA[Japan Corporate Social Accounting and Reporting Association]]></name>
</author>
<published>2026-10-02T00:00:00+09:00</published>
</entry>
<entry>
<title><![CDATA[The new article is now available. Research in Corporate Social Accounting and Reporting]]></title>
<link href="http://www.jstage.jst.go.jp/browse/jcsara/"/>
<summary><![CDATA[
[ Title ] Binary code in Stakeholder Engagement
[ Author ] Toyotsugu Noguchi
[ Publication date ] 2026-10-02
[ DOI ] https://doi.org/10.82721/jcsara.23.0_39
]]></summary>
<id>tag:jstage.jst.go.jp:/WhatsNew/en/NewArticle/jcsara_23_0_23_39</id>
<updated>2026-10-14T03:43:43+09:00</updated>
<author>
<name><![CDATA[Japan Corporate Social Accounting and Reporting Association]]></name>
</author>
<published>2026-10-02T00:00:00+09:00</published>
</entry>
<entry>
<title><![CDATA[The new article is now available. Research in Corporate Social Accounting and Reporting]]></title>
<link href="http://www.jstage.jst.go.jp/browse/jcsara/"/>
<summary><![CDATA[
[ Title ] The Study of Innovation and Management Accounting: Beyond the Dichotomy between Sociology and Technology
[ Author ] Tatsumasa Tennojiya
[ Publication date ] 2026-10-02
[ DOI ] https://doi.org/10.82721/jcsara.23.0_25
]]></summary>
<id>tag:jstage.jst.go.jp:/WhatsNew/en/NewArticle/jcsara_23_0_23_25</id>
<updated>2026-10-14T03:43:43+09:00</updated>
<author>
<name><![CDATA[Japan Corporate Social Accounting and Reporting Association]]></name>
</author>
<published>2026-10-02T00:00:00+09:00</published>
</entry>
<entry>
<title><![CDATA[The new article is now available. Research in Corporate Social Accounting and Reporting]]></title>
<link href="http://www.jstage.jst.go.jp/browse/jcsara/"/>
<summary><![CDATA[
[ Title ] Changes of Voluntary Disclosure in Annual Report and Corporate Social Report of German Enterprises
[ Author ] Takeshi Gunji
[ Publication date ] 2026-10-02
[ DOI ] https://doi.org/10.82721/jcsara.23.0_13
]]></summary>
<id>tag:jstage.jst.go.jp:/WhatsNew/en/NewArticle/jcsara_23_0_23_13</id>
<updated>2026-10-14T03:43:43+09:00</updated>
<author>
<name><![CDATA[Japan Corporate Social Accounting and Reporting Association]]></name>
</author>
<published>2026-10-02T00:00:00+09:00</published>
</entry>
<entry>
<title><![CDATA[The new article is now available. Research in Corporate Social Accounting and Reporting]]></title>
<link href="http://www.jstage.jst.go.jp/browse/jcsara/"/>
<summary><![CDATA[
[ Title ] 
[ Author ] ,,,,,,
[ Publication date ] 2026-10-02
[ DOI ] https://doi.org/10.82721/jcsara.23.0_103
]]></summary>
<id>tag:jstage.jst.go.jp:/WhatsNew/en/NewArticle/jcsara_23_0_23_103</id>
<updated>2026-10-14T03:43:43+09:00</updated>
<author>
<name><![CDATA[Japan Corporate Social Accounting and Reporting Association]]></name>
</author>
<published>2026-10-02T00:00:00+09:00</published>
</entry>
<entry>
<title><![CDATA[The new article is now available. Research in Corporate Social Accounting and Reporting]]></title>
<link href="http://www.jstage.jst.go.jp/browse/jcsara/"/>
<summary><![CDATA[
[ Title ] 
[ Author ] Susumu Katsuyama,Takeshi Gunji,Osamu Kawaguchi,Masato Kikuya,Yasuyoshi Kurokawa,Yoshinao Kozuma,Hideki Murai,Hitoshi Yanagida,Masao Yuda,Chikako Ozu,Akitomo Kajiura,Katsuhiko Kokubu,Kazuhiko Tomimasu,Ichiro Mizuno,Shoji Oka,Atsuo Mukoyama
[ Publication date ] 2026-10-02
[ DOI ] https://doi.org/10.82721/jcsara.23.0_101
]]></summary>
<id>tag:jstage.jst.go.jp:/WhatsNew/en/NewArticle/jcsara_23_0_23_101</id>
<updated>2026-10-14T03:43:43+09:00</updated>
<author>
<name><![CDATA[Japan Corporate Social Accounting and Reporting Association]]></name>
</author>
<published>2026-10-02T00:00:00+09:00</published>
</entry>
<entry>
<title><![CDATA[The new article is now available. Research in Corporate Social Accounting and Reporting]]></title>
<link href="http://www.jstage.jst.go.jp/browse/jcsara/"/>
<summary><![CDATA[
[ Title ] The Concept of Income for Nonprofit Organization: The Issues of Taxation about Profit-making Business
[ Author ] Takaya Ueno
[ Publication date ] 2026-10-02
[ DOI ] https://doi.org/10.82721/jcsara.23.0_1
]]></summary>
<id>tag:jstage.jst.go.jp:/WhatsNew/en/NewArticle/jcsara_23_0_23_1</id>
<updated>2026-10-14T03:43:43+09:00</updated>
<author>
<name><![CDATA[Japan Corporate Social Accounting and Reporting Association]]></name>
</author>
<published>2026-10-02T00:00:00+09:00</published>
</entry>
<entry>
<title><![CDATA[The new article is now available. Research in Corporate Social Accounting and Reporting]]></title>
<link href="http://www.jstage.jst.go.jp/browse/jcsara/"/>
<summary><![CDATA[
[ Title ] A Research on the Relationship between Enterprise Profitability and Environmental Conservation Cost: Case of Electric Power Companies, Steel Makers, and General Electronic Manufactures
[ Author ] Yuji Yoshida
[ Publication date ] 2026-10-02
[ DOI ] https://doi.org/10.82721/jcsara.22.0_99
]]></summary>
<id>tag:jstage.jst.go.jp:/WhatsNew/en/NewArticle/jcsara_22_0_22_99</id>
<updated>2026-10-14T03:43:43+09:00</updated>
<author>
<name><![CDATA[Japan Corporate Social Accounting and Reporting Association]]></name>
</author>
<published>2026-10-02T00:00:00+09:00</published>
</entry>
<entry>
<title><![CDATA[The new article is now available. Research in Corporate Social Accounting and Reporting]]></title>
<link href="http://www.jstage.jst.go.jp/browse/jcsara/"/>
<summary><![CDATA[
[ Title ] Corporate Governance of NPO and Its Organizational Soundness
[ Author ] Kunio Yamada
[ Publication date ] 2026-10-02
[ DOI ] https://doi.org/10.82721/jcsara.22.0_85
]]></summary>
<id>tag:jstage.jst.go.jp:/WhatsNew/en/NewArticle/jcsara_22_0_22_85</id>
<updated>2026-10-14T03:43:43+09:00</updated>
<author>
<name><![CDATA[Japan Corporate Social Accounting and Reporting Association]]></name>
</author>
<published>2026-10-02T00:00:00+09:00</published>
</entry>
<entry>
<title><![CDATA[The new article is now available. Research in Corporate Social Accounting and Reporting]]></title>
<link href="http://www.jstage.jst.go.jp/browse/jcsara/"/>
<summary><![CDATA[
[ Title ] Environmental Investment as Corporate Strategy: An Analysis of Environmental Accounting Information
[ Author ] Eunjee Park
[ Publication date ] 2026-10-02
[ DOI ] https://doi.org/10.82721/jcsara.22.0_73
]]></summary>
<id>tag:jstage.jst.go.jp:/WhatsNew/en/NewArticle/jcsara_22_0_22_73</id>
<updated>2026-10-14T03:43:43+09:00</updated>
<author>
<name><![CDATA[Japan Corporate Social Accounting and Reporting Association]]></name>
</author>
<published>2026-10-02T00:00:00+09:00</published>
</entry>
<entry>
<title><![CDATA[The new article is now available. Research in Corporate Social Accounting and Reporting]]></title>
<link href="http://www.jstage.jst.go.jp/browse/jcsara/"/>
<summary><![CDATA[
[ Title ] The Effects of Accounting for Asset Retirement Obligations on Environmental Regulation
[ Author ] Akihiro Noda
[ Publication date ] 2026-10-02
[ DOI ] https://doi.org/10.82721/jcsara.22.0_57
]]></summary>
<id>tag:jstage.jst.go.jp:/WhatsNew/en/NewArticle/jcsara_22_0_22_57</id>
<updated>2026-10-14T03:43:43+09:00</updated>
<author>
<name><![CDATA[Japan Corporate Social Accounting and Reporting Association]]></name>
</author>
<published>2026-10-02T00:00:00+09:00</published>
</entry>
<entry>
<title><![CDATA[The new article is now available. Research in Corporate Social Accounting and Reporting]]></title>
<link href="http://www.jstage.jst.go.jp/browse/jcsara/"/>
<summary><![CDATA[
[ Title ] Potential of Partnership as Stakeholder Engagement
[ Author ] Toyotsugu Noguchi
[ Publication date ] 2026-10-02
[ DOI ] https://doi.org/10.82721/jcsara.22.0_47
]]></summary>
<id>tag:jstage.jst.go.jp:/WhatsNew/en/NewArticle/jcsara_22_0_22_47</id>
<updated>2026-10-14T03:43:43+09:00</updated>
<author>
<name><![CDATA[Japan Corporate Social Accounting and Reporting Association]]></name>
</author>
<published>2026-10-02T00:00:00+09:00</published>
</entry>
<entry>
<title><![CDATA[The new article is now available. Research in Corporate Social Accounting and Reporting]]></title>
<link href="http://www.jstage.jst.go.jp/browse/jcsara/"/>
<summary><![CDATA[
[ Title ] Logistics in Environmental Accounting Guidelines
[ Author ] Tadashi Nagaoka
[ Publication date ] 2026-10-02
[ DOI ] https://doi.org/10.82721/jcsara.22.0_37
]]></summary>
<id>tag:jstage.jst.go.jp:/WhatsNew/en/NewArticle/jcsara_22_0_22_37</id>
<updated>2026-10-14T03:43:43+09:00</updated>
<author>
<name><![CDATA[Japan Corporate Social Accounting and Reporting Association]]></name>
</author>
<published>2026-10-02T00:00:00+09:00</published>
</entry>
<entry>
<title><![CDATA[The new article is now available. Research in Corporate Social Accounting and Reporting]]></title>
<link href="http://www.jstage.jst.go.jp/browse/jcsara/"/>
<summary><![CDATA[
[ Title ] What is Accounting Change? Viewing from the Relationship
[ Author ] Aki Shinohara
[ Publication date ] 2026-10-02
[ DOI ] https://doi.org/10.82721/jcsara.22.0_25
]]></summary>
<id>tag:jstage.jst.go.jp:/WhatsNew/en/NewArticle/jcsara_22_0_22_25</id>
<updated>2026-10-14T03:43:43+09:00</updated>
<author>
<name><![CDATA[Japan Corporate Social Accounting and Reporting Association]]></name>
</author>
<published>2026-10-02T00:00:00+09:00</published>
</entry>
<entry>
<title><![CDATA[The new article is now available. Research in Corporate Social Accounting and Reporting]]></title>
<link href="http://www.jstage.jst.go.jp/browse/jcsara/"/>
<summary><![CDATA[
[ Title ] Material Flow Cost Accounting and Controllability
[ Author ] Hirotsugu Kitada
[ Publication date ] 2026-10-02
[ DOI ] https://doi.org/10.82721/jcsara.22.0_13
]]></summary>
<id>tag:jstage.jst.go.jp:/WhatsNew/en/NewArticle/jcsara_22_0_22_13</id>
<updated>2026-10-14T03:43:43+09:00</updated>
<author>
<name><![CDATA[Japan Corporate Social Accounting and Reporting Association]]></name>
</author>
<published>2026-10-02T00:00:00+09:00</published>
</entry>
<entry>
<title><![CDATA[The new article is now available. Research in Corporate Social Accounting and Reporting]]></title>
<link href="http://www.jstage.jst.go.jp/browse/jcsara/"/>
<summary><![CDATA[
[ Title ] 
[ Author ] ,,,,,
[ Publication date ] 2026-10-02
[ DOI ] https://doi.org/10.82721/jcsara.22.0_113
]]></summary>
<id>tag:jstage.jst.go.jp:/WhatsNew/en/NewArticle/jcsara_22_0_22_113</id>
<updated>2026-10-14T03:43:43+09:00</updated>
<author>
<name><![CDATA[Japan Corporate Social Accounting and Reporting Association]]></name>
</author>
<published>2026-10-02T00:00:00+09:00</published>
</entry>
<entry>
<title><![CDATA[The new article is now available. Research in Corporate Social Accounting and Reporting]]></title>
<link href="http://www.jstage.jst.go.jp/browse/jcsara/"/>
<summary><![CDATA[
[ Title ] 
[ Author ] Susumu Katsuyama,Takeshi Gunji,Osamu Kawaguchi,Masato Kikuya,Yasuyoshi Kurokawa,Yoshinao Kozuma,Hideki Murai,Hitoshi Yanagida,Masao Yuda,Chikako Ozu,Akitomo Kajiura,Katsuhiko Kokubu,Kazuhiko Tomimasu,Ichiro Mizuno,Atsuo Mukoyama
[ Publication date ] 2026-10-02
[ DOI ] https://doi.org/10.82721/jcsara.22.0_110
]]></summary>
<id>tag:jstage.jst.go.jp:/WhatsNew/en/NewArticle/jcsara_22_0_22_110</id>
<updated>2026-10-14T03:43:43+09:00</updated>
<author>
<name><![CDATA[Japan Corporate Social Accounting and Reporting Association]]></name>
</author>
<published>2026-10-02T00:00:00+09:00</published>
</entry>
<entry>
<title><![CDATA[The new article is now available. Research in Corporate Social Accounting and Reporting]]></title>
<link href="http://www.jstage.jst.go.jp/browse/jcsara/"/>
<summary><![CDATA[
[ Title ] The Evolution of Environment-Conscious Performance Evaluation Tools in Japan
[ Author ] Takashi Ando
[ Publication date ] 2026-10-02
[ DOI ] https://doi.org/10.82721/jcsara.22.0_1
]]></summary>
<id>tag:jstage.jst.go.jp:/WhatsNew/en/NewArticle/jcsara_22_0_22_1</id>
<updated>2026-10-14T03:43:43+09:00</updated>
<author>
<name><![CDATA[Japan Corporate Social Accounting and Reporting Association]]></name>
</author>
<published>2026-10-02T00:00:00+09:00</published>
</entry>
<entry>
<title><![CDATA[The new article is now available. Research in Corporate Social Accounting and Reporting]]></title>
<link href="http://www.jstage.jst.go.jp/browse/jcsara/"/>
<summary><![CDATA[
[ Title ] 
[ Author ] ,,,,,,,,,,,
[ Publication date ] 2026-09-21
[ DOI ] https://doi.org/10.82721/jcsara.29.0_73
]]></summary>
<id>tag:jstage.jst.go.jp:/WhatsNew/en/NewArticle/jcsara_29_0_29_73</id>
<updated>2026-10-14T03:43:43+09:00</updated>
<author>
<name><![CDATA[Japan Corporate Social Accounting and Reporting Association]]></name>
</author>
<published>2026-09-21T00:00:00+09:00</published>
</entry>
<entry>
<title><![CDATA[The new article is now available. Research in Corporate Social Accounting and Reporting]]></title>
<link href="http://www.jstage.jst.go.jp/browse/jcsara/"/>
<summary><![CDATA[
[ Title ] A Study of Negative Information Disclosure in CSR Report: CSR Report as a Legitimation Tool ?
[ Author ] Xue Chu,Akira Higashida
[ Publication date ] 2026-09-21
[ DOI ] https://doi.org/10.82721/jcsara.29.0_53
]]></summary>
<id>tag:jstage.jst.go.jp:/WhatsNew/en/NewArticle/jcsara_29_0_29_53</id>
<updated>2026-10-14T03:43:43+09:00</updated>
<author>
<name><![CDATA[Japan Corporate Social Accounting and Reporting Association]]></name>
</author>
<published>2026-09-21T00:00:00+09:00</published>
</entry>
<entry>
<title><![CDATA[The new article is now available. Research in Corporate Social Accounting and Reporting]]></title>
<link href="http://www.jstage.jst.go.jp/browse/jcsara/"/>
<summary><![CDATA[
[ Title ] The Introduction of an American ESOP and the Results of its Implementation
[ Author ] Hideki Kureishi
[ Publication date ] 2026-09-21
[ DOI ] https://doi.org/10.82721/jcsara.29.0_37
]]></summary>
<id>tag:jstage.jst.go.jp:/WhatsNew/en/NewArticle/jcsara_29_0_29_37</id>
<updated>2026-10-14T03:43:43+09:00</updated>
<author>
<name><![CDATA[Japan Corporate Social Accounting and Reporting Association]]></name>
</author>
<published>2026-09-21T00:00:00+09:00</published>
</entry>
<entry>
<title><![CDATA[The new article is now available. Research in Corporate Social Accounting and Reporting]]></title>
<link href="http://www.jstage.jst.go.jp/browse/jcsara/"/>
<summary><![CDATA[
[ Title ] Sustainability Reporting and Institutional Theory: A Review
[ Author ] Yasushi Onishi
[ Publication date ] 2026-09-21
[ DOI ] https://doi.org/10.82721/jcsara.29.0_27
]]></summary>
<id>tag:jstage.jst.go.jp:/WhatsNew/en/NewArticle/jcsara_29_0_29_27</id>
<updated>2026-10-14T03:43:43+09:00</updated>
<author>
<name><![CDATA[Japan Corporate Social Accounting and Reporting Association]]></name>
</author>
<published>2026-09-21T00:00:00+09:00</published>
</entry>
<entry>
<title><![CDATA[The new article is now available. Research in Corporate Social Accounting and Reporting]]></title>
<link href="http://www.jstage.jst.go.jp/browse/jcsara/"/>
<summary><![CDATA[
[ Title ] The Influence of Religious Outlook on the Formation of Normative Principles in Environmental Accounting
[ Author ] Yuji Yoshida
[ Publication date ] 2026-09-21
[ DOI ] https://doi.org/10.82721/jcsara.29.0_15
]]></summary>
<id>tag:jstage.jst.go.jp:/WhatsNew/en/NewArticle/jcsara_29_0_29_15</id>
<updated>2026-10-14T03:43:43+09:00</updated>
<author>
<name><![CDATA[Japan Corporate Social Accounting and Reporting Association]]></name>
</author>
<published>2026-09-21T00:00:00+09:00</published>
</entry>
<entry>
<title><![CDATA[The new article is now available. Research in Corporate Social Accounting and Reporting]]></title>
<link href="http://www.jstage.jst.go.jp/browse/jcsara/"/>
<summary><![CDATA[
[ Title ] Socially Related Income Concepts of E. Schmalenbach: Creating an Accounting for a Sustainable Fiduciary Society
[ Author ] Nobuyuki Miyazaki
[ Publication date ] 2026-09-21
[ DOI ] https://doi.org/10.82721/jcsara.29.0_1
]]></summary>
<id>tag:jstage.jst.go.jp:/WhatsNew/en/NewArticle/jcsara_29_0_29_1</id>
<updated>2026-10-14T03:43:43+09:00</updated>
<author>
<name><![CDATA[Japan Corporate Social Accounting and Reporting Association]]></name>
</author>
<published>2026-09-21T00:00:00+09:00</published>
</entry>
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