農業法人における有機JAS認証を通じた価値創造プロセス

抄録

The effects and determinants of organic JAS certification are unclear. This paper aims to clarify the role of corporate governance in obtaining organic JAS certification and to demonstrate the improvement of financial outcomes through improved management capital using a questionnaire survey of 835 fagricultural corporations. The main results are as follows. First, the size of the JAS-certified agricultural corporations was larger than others. Second, corporate governance had a positive impact on obtaining organic JAS certification. Third, the organic JAS-certified agricultural corporations achieved higher financial outcomes through various management capital improvements.