Research in Corporate Social Accounting and Reporting

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The Role of Accounting in the Moral Pluralism: Focusing on Social and Environmental Management

Akira Higashida

2025Volume 37 Pages 1-17
Published: November 28, 2025
Released on J-STAGE: August 27, 2026

DOIhttps://doi.org/10.82721/jcsara.37.0_1

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Integrated Reporting and Cost of Capital: Evidence from Japan

Tan Peng

2025Volume 37 Pages 19-40
Published: November 28, 2025
Released on J-STAGE: August 27, 2026

DOIhttps://doi.org/10.82721/jcsara.37.0_19

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Fundamental Perspective on Islamic Accounting

Takeshi Yoshida

2025Volume 37 Pages 41-56
Published: November 28, 2025
Released on J-STAGE: August 27, 2026

DOIhttps://doi.org/10.82721/jcsara.37.0_41

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CE Disclosure: A Comparison of CTI, ISO 59020, and ESRS E5

Hirotsugu Kitada

2025Volume 37 Pages 57-71
Published: November 28, 2025
Released on J-STAGE: August 27, 2026

DOIhttps://doi.org/10.82721/jcsara.37.0_57

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Values of Organization in Communication with Stakeholders

Toyotsugu Noguchi

2025Volume 37 Pages 73-88
Published: November 28, 2025
Released on J-STAGE: August 27, 2026

DOIhttps://doi.org/10.82721/jcsara.37.0_73

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An Empirical Study of the Impact of Diversification on Costs and Quality of Care in Hospitals

Ryo Iwasaki

2025Volume 37 Pages 89-107
Published: November 28, 2025
Released on J-STAGE: August 27, 2026

DOIhttps://doi.org/10.82721/jcsara.37.0_89

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Introduction to “Past, Present, and Future on the Research in Corporate Social Accounting and Reporting”

Toshie Ishizu

2025Volume 37 Pages 109-114
Published: November 28, 2025
Released on J-STAGE: August 27, 2026

DOIhttps://doi.org/10.82721/jcsara.37.0_109

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Efficiency/Effectiveness Research and Sustainability

Fumiharu Otsubo

2025Volume 37 Pages 115-126
Published: November 28, 2025
Released on J-STAGE: August 27, 2026

DOIhttps://doi.org/10.82721/jcsara.37.0_115

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Developments Emerging from New Developments in Environmental Accounting: Exploring from the Theoretical Perspective of Tatsundo Yamagami

Shoji Oka

2025Volume 37 Pages 127-137
Published: November 28, 2025
Released on J-STAGE: August 27, 2026

DOIhttps://doi.org/10.82721/jcsara.37.0_127

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Deciphering the Accumulated Research on Corporate Social Accounting: Past, Present, and Future on the Research in Corporate Social Accounting and Reporting

Kazuhiko Tomimasu

2025Volume 37 Pages 139-150
Published: November 28, 2025
Released on J-STAGE: August 27, 2026

DOIhttps://doi.org/10.82721/jcsara.37.0_139

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