Directory of Researchers

NISHITANI Kimitaka
Research Institute for Economics and Business Administration / Corporate Competitiveness Unit
Professor
Business / Economics
Last Updated :2022/05/11

Researcher Profile and Settings

Affiliation

  • <Faculty / Graduate School / Others>

    Research Institute for Economics and Business Administration / Corporate Competitiveness Unit
  • <Related Faculty / Graduate School / Others>

    Graduate School of Business Administration / Division of Business Administration, Center for Computational Social Science (CCSS)

Teaching

Research Activities

Research Interests

  • 実証分析
  • 環境経済
  • 社会環境情報開示
  • CSR経営
  • 環境経営

Research Areas

  • Humanities & social sciences / Business administration

Awards

  • Dec. 2021 Emerald Publishing, Social Responsibility Journal - Literati Award 2021, Outstanding Reviewer

    Kimitaka Nishitani

    Official journal

  • Oct. 2015 日本社会関連会計学会, 日本社会関連会計学会第27年度奨励賞, 「カーボンSBSCフレームワークの構築とその有効性の検証」(岡照二との共著)

    NISHITANI Kimitaka

    Japan society

  • Sep. 2013 環境経済・政策学会, 2013年度環境経済・政策学会奨励賞, An empirical analysis of the effects on firms' economic performance of implementing environmental management systems

    NISHITANI Kimitaka

    Japan society

Published Papers

  • Nishitani, K, Kokubu, K, Wu, Q, Kitada, H, Guenther, E, Guenther, T

    Lead, Elsevier, Feb. 2022, Journal of Environmental Management, 303, 114219, English, International magazine

    [Refereed]

    Scientific journal

  • SDGsに貢献するサステナビリティ経営と企業価値

    西谷公孝

    株式会社野村資本市場研究所, Feb. 2022, 野村サステナビリティクォータリー, 3 (1), 5 - 6, Japanese

    [Invited]

    Scientific journal

  • Kimitaka Nishitani

    Maki Makoto Foundation, Nov. 2021, Melco Journal of Management Accounting Research, 13 (Ⅰ), 3 - 18, Japanese, Domestic magazine

    [Refereed]

    Scientific journal

  • Nishitani, K, Unerman, J, Kokubu, K

    Lead, Elsevier, Nov. 2021, Journal of Cleaner Production, 322, 129027, English, International magazine

    [Refereed]

    Scientific journal

  • Wu, Q, Kokubu,K, Nishitani, K

    Association of International Research Initiatives for Environmental Studies, Nov. 2021, Global Environmental Research, 25 (1&2), 51 - 56, English, International magazine

    [Refereed]

    Scientific journal

  • Nishitani, K, Nguyen, T.B.H, Trinh, T.Q, Wu, Q, Kokubu, K

    Lead, Elsevier, Oct. 2021, Journal of Environmental Management, 296, 113364, English, International magazine

    [Refereed]

    Scientific journal

  • Islam, M.T, Kokubu, K, Nishitani, K

    Springer, 2021, Social Responsibility Journal, 17 (2), 198 - 225, English, International magazine

    [Refereed]

    Scientific journal

  • The introduction of material flow cost accounting in Thien Phuoc Manufacturing & Trading Co., Ltd and Vietnam Food Industries Joint Stock Company

    Nguyen, T.B.H, Kokubu, K, Nishitani, K

    Foreign Trade University, Nov. 2020, Journal of International Economics and Management, 132, 59 - 75, Vietnamese, International magazine

    [Refereed]

    Scientific journal

  • Nishitani K, Haider, M.B, Kokubu, K

    Mar. 2020, Journal of Cleaner Production, 248, 119199, English

    [Refereed]

    Scientific journal

  • Mohammad Badrul Haider, Kimitaka Nishitani

    Springer Science and Business Media LLC, Mar. 2020, International Journal of Disclosure and Governance, 17 (1), 1 - 19, English

    [Refereed]

    Scientific journal

  • Katsuhiko Kokubu, Qi Wu, Kimitaka Nishitani, Jittima Tongurai, Pakpong Pochanart

    Oct. 2019, Sustainability Management and Business Strategy in Asia, 16, 131 - 148, English

    [Refereed]

    Scientific journal

  • ベトナムにおけるMFCAの展開

    グェン ティ ビック フエ, KOKUBU Katsuhiko, NISHITANI Kimitaka

    同文館出版, Feb. 2018, 國部克彦・中嶌道靖編著『マテリアルフローコスト会計の理論と実践』, 286 - 299, Japanese

    Scientific journal

  • Kimitaka Nishitani, Nurul Jannah, Shinji Kaneko, Hardinsyah

    This paper, using data derived from a questionnaire survey of Indonesian firms, analyzes whether a firm's environmental performance enhances its financial performance and why this happens. Due to the fact that the breakeven point of improving environmental performance will decrease in theory by implementing environmental management voluntarily rather than mandatorily, the relationship between environmental performance and financial performance is assumed to depend on the firm's voluntary or mandatory stance on environmental management. The main findings of the regression analysis are as follows. First, firms that implement environmental management more aggressively are more likely to reduce greenhouse gas (GHG) and pollution emissions more. However, this does not mean that firms with a voluntary stance on environmental management are more likely to reduce these emissions by implementing environmental management than those with a mandatory stance. Second, firms that reduce GHG emissions to a greater extent are more likely to enhance profit further, whereas this is not the case for firms that reduce pollution emissions more. Third, firms that reduce GHG emissions more are more likely to improve productivity and are not more likely to increase sales. Accordingly, firms can enhance profit by reducing GHG emissions through reducing production costs and not by increasing sales. These results imply that although Indonesian firms enhance their financial performance through better environmental performance to some extent, the effect on financial performance is not large. This is because they do not successfully achieve environmental innovation and the breakeven point of improving environmental performance does not decrease sufficiently.

    ELSEVIER SCIENCE BV, Sep. 2017, ENVIRONMENTAL DEVELOPMENT, 23, 10 - 21, English

    [Refereed]

    Scientific journal

  • ステイクホルダー理論の視点から見た統合報告書発行の規定要因

    NISHITANI Kimitaka, KOKUBU Katsuhiko

    神戸大学経済経営学会, Nov. 2016, 国民経済雑誌, 214 (5), 1 - 15, Japanese

    Research institution

  • Kimitaka Nishitani, Katsuhiko Kokubu, Takehisa Kajiwara

    The focus of corporate environmental initiatives to reduce greenhouse gas (GHG) emissions has shifted from individual firms to supply chains, and to so-called low-carbon supply chain management (LCSCM). Because LCSCM is a more advanced environmental initiative than existing initiatives, this study empirically analyzes the influence of manufacturing firms’ LCSCM on their carbon productivity through GHG emissions reduction, with consideration given to the influence of environmental management systems (EMSs) as existing environmental initiatives. Our regression results using cross-sectional data on 139 Japanese manufacturing firms listed on the first section of the Tokyo Stock Exchange in 2011 suggest that although improved carbon productivity can only be achieved by firms implementing EMSs, those firms that also implement LCSCM could improve their carbon productivity further. It is also found that implementing LCSCM is not encouraged by EMSs, but rather by environmentally conscious interorganizational management control.

    Physica-Verlag, 01 Feb. 2016, Journal of Management Control, 27 (1), 33 - 60, English

    [Refereed]

    Scientific journal

  • NISHITANI Kimitaka, ITOH Munehiko

    Elsevier, Feb. 2016, Journal of Cleaner Production, 113, 883, English

    [Refereed]

    Scientific journal

  • カーボンSBSCフレームワークの構築とその有効性の検証

    OKA Shoji, NISHITANI Kimitaka

    日本社会関連会計学会, Oct. 2015, 社会関連会計研究, (27), 1 - 15, Japanese

    [Refereed]

    Scientific journal

  • 低炭素型サプライチェーン経営の現状・規定要因・効果

    KOKUBU KATSUHIKO, KAJIWARA TAKEHISA, NISHITANI KIMITAKA

    中央経済社, Sep. 2015, 低炭素型サプライチェーン経営, 15 - 58, Japanese

    Scientific journal

  • 環境経営時代における環境政策と企業行動の関係に関する研究

    KANEKO Shinji, NISHITANI Kimitaka, FUJII Hidemichi, KOMATSU Satoru

    環境経済・政策学会, Mar. 2015, 環境経済・政策研究, 8 (1), 61 - 73, Japanese

    [Refereed]

    Scientific journal

  • オランダのフードバレー:小さな農業大国の食品クラスター

    ITOH Munehiko, NISHITANI Kimitaka, MATSUMOTO Yoichi, WATANABE Salena

    一橋大学, Dec. 2014, 一橋ビジネスレビュー, 62 (3), 64 - 79, Japanese

    Scientific journal

  • Kimitaka Nishitani, Shinji Kaneko, Satoru Komatsu, Hidemichi Fujii

    This paper analyzes how a firm's management of greenhouse gas (GHG) emissions affects its economic performance. The theoretical model we derive from Cobb-Douglas production and inverse demand functions predict that in conducting GHG emissions management, a firm will enhance its economic performance because it promotes an increase in demand for its output and improves its productivity. The estimation results, using panel data on Japanese manufacturing firms during the period 2007-2008, support the view that a firm's GHG emissions management enhances a firm's economic performance through an increase in demand and improvement in productivity. However, the latter effect is conditional. Although a firm's efforts to maintain lower GHG emissions improves productivity, efforts to reduce GHG emissions further does not always improve it, especially for energy-intensive firms. Because firms attempting to maintain lower GHG emissions are more likely to improve their productivity, there is a possibility that firms with high GHG emissions can also enhance economic performance by reducing their emissions in the long term, even if additional costs are incurred. In addition, better GHG emissions management increases the demand of environmentally conscious customers because a product's life cycle GHG emissions in the upper stream of the supply chain influence those in the lower stream, and customers evaluate the suppliers' GHG emissions management in terms of green supply-chain management.

    SPRINGER, Dec. 2014, JOURNAL OF PRODUCTIVITY ANALYSIS, 42 (3), 355 - 366, English

    [Refereed]

    Scientific journal

  • 環境情報開示と信頼性-第三者保証・意見添付と株主価値の関係分析-

    NISHITANI Kimitaka, MOHAMMAD Badrul Haider, KOKUBU Katsuhiuko

    神戸大学経済経営学会, Jul. 2014, 国民経済雑誌, 201 (1), 69 - 85, Japanese

    Scientific journal

  • 社会・環境パフォーマンスと記述的表現の関係性:社会環境報告書の分析を通して

    NAKAO Yuriko, NISHITANI Kimitaka, KOKUBU Katsuhiko

    森山書店, Jun. 2014, 會計, 185 (6), 68 - 81, Japanese

    Scientific journal

  • 社会・環境パフォーマンスと記述的表現の関係性

    中尾 悠利子, NISHITANI KIMITAKA, KOKUBU KATSUHIKO

    森山書店, Jun. 2014, 会計, 185 (6), 68 - 81, Japanese

    Scientific journal

  • コーポレート・ガバナンスと女性の活躍

    KAWAGUCHI Akira, NISHITANI Kimitaka

    経団連出版, May 2014, 経団連出版編『企業力を高める:女性の活躍推進と働き方改革』, 59 - 69, Japanese

    Scientific journal

  • 企業の環境への取り組みやその情報開示が株主価値に与える影響

    NISHITANI Kimitaka

    環境経済・政策学会, Mar. 2014, 環境経済・政策研究, 7 (1), 10 - 22, Japanese

    [Refereed]

    Scientific journal

  • 日本企業の欧州でのサプライチェーン・マネジメント-空調機企業の事例-

    ITOH Munehiko, NISHITANI Kimitaka, WATANABE Salena

    神戸大学経済経営学会, Sep. 2013, 国民経済雑誌, 208 (3), 61 - 75, Japanese

    Scientific journal

  • Determinants of Narrative Content of Sustainability Reporting by Japanese Companies

    Nakao Yuriko, NISHITANI KIMITAKA, KOKUBU Katsuhiko

    Jul. 2013, Proceedings of the Seventh Asia Pacific Interdis cipinary Research in Accounting, English

    [Refereed]

    International conference proceedings

  • Kimitaka Nishitani, Katsuhiko Kokubu

    This paper examines the influence of firms reductions of greenhouse gas (GHG) emissions on firm value, measured by Tobin's q. If the stockholders/investors regard the reduction of GHG emissions as a form of intangible value, the reduction of GHG emissions will enhance firm value. To prove this relation more precisely, this paper analyzes not only the effect of the reduction of GHG emissions on firm value but also that of the market discipline imposed by the stockholders/investors in terms of the reduction of GHG emissions. Using data on 641 Japanese manufacturing firms in the period 20062008, the random effect instrumental variable estimate supports the view that firms with strong market discipline imposed by stockholders/investors are more likely to reduce GHG emissions and, consequently, firms that reduce more GHG emissions are more likely to enhance firm value. Copyright (c) 2011 John Wiley & Sons, Ltd and ERP Environment.

    WILEY PERIODICALS, INC, Dec. 2012, BUSINESS STRATEGY AND THE ENVIRONMENT, 21 (8), 517 - 529, English

    [Refereed]

    Scientific journal

  • Kimitaka Nishitani, Katsuhiko Kokubu

    This paper examines the influence of firms reductions of greenhouse gas (GHG) emissions on firm value, measured by Tobin's q. If the stockholders/investors regard the reduction of GHG emissions as a form of intangible value, the reduction of GHG emissions will enhance firm value. To prove this relation more precisely, this paper analyzes not only the effect of the reduction of GHG emissions on firm value but also that of the market discipline imposed by the stockholders/investors in terms of the reduction of GHG emissions. Using data on 641 Japanese manufacturing firms in the period 20062008, the random effect instrumental variable estimate supports the view that firms with strong market discipline imposed by stockholders/investors are more likely to reduce GHG emissions and, consequently, firms that reduce more GHG emissions are more likely to enhance firm value. Copyright (c) 2011 John Wiley & Sons, Ltd and ERP Environment.

    WILEY PERIODICALS, INC, Dec. 2012, BUSINESS STRATEGY AND THE ENVIRONMENT, 21 (8), 517 - 529, English

    [Refereed]

    Scientific journal

  • Takashi Hatakeda, Katsuhiko Kokubu, Takehisa Kajiwara, Kimitaka Nishitani

    This paper analyzes the relationship between a firm's greenhouse gas (GHG) emissions and its profitability in Japanese manufacturing. Defining the difference between the marginal revenue and cost of reducing GHG emissions as the "net benefit," which is endogenously characterized by various factors, we estimate a switching regression model where the sign of the net benefit determines the relationship between GHG emissions and profitability. Our empirical analysis focuses on ISO 14001 adoption, market competition, uncertainty, financial flexibility, and share ownership structure as the factors, and indicates that firms with low firm-specific uncertainty, high financial flexibility, and a high proportion of large shareholders tend to have a nonnegative net benefit, so that the positive relationship between their GHG emissions and profitability is mitigated. On the other hand, although ISO 14001 adoption is generally considered to be an indicator of a firm's stance on environmental proactiveness, it does not provide a sufficient incentive to reduce emissions. Factors such as uncertainty, financial flexibility, and share ownership structure are more important to GHG emission reductions.

    SPRINGER, Dec. 2012, ENVIRONMENTAL & RESOURCE ECONOMICS, 53 (4), 455 - 481, English

    [Refereed]

    Scientific journal

  • Kimitaka Nishitani, Shinji Kaneko, Hidemichi Fujii, Satoru Komatsu

    In this paper, to clarify whether a firm's voluntary approach to environmental protection is beneficial for both the environment and business, we analyze whether a firm's voluntary implementation of an environmental management system (EMS) simultaneously reduces its environmental impacts and improves its productivity. Using data on Japanese manufacturing firms for 2002-2008, we find empirical support for the view that the implementation of an EMS simultaneously reduces environmental impacts and improves productivity, and that a reduction in environmental impacts also improves productivity. However, in the context of this relationship, the direct effect of implementing an EMS on productivity is conditional. If various other activities designed to improve productivity implemented in response to market discipline are also taken into account, the effect of implementing an EMS is hidden by the effects of these activities. This implies that voluntary environmental management activities are merely a minor component of these activities. Therefore, the relationship between the implementation of an EMS and productivity improvement is not strong, although implementing an EMS indirectly improves productivity by reducing environmental impacts. (C) 2012 Elsevier Ltd. All rights reserved.

    ACADEMIC PRESS LTD- ELSEVIER SCIENCE LTD, Aug. 2012, JOURNAL OF ENVIRONMENTAL MANAGEMENT, 105, 121 - 130, English

    [Refereed]

    Scientific journal

  • 日本企業の環境情報開示 -ステイクホルダーの影響と情報ニーズ-

    KOKUBU KATSUHIKO, NISHITANI KIMITAKA, 篠原 阿紀, 北田 皓嗣

    Jan. 2012, 産業経理, 71 (4), 51 - 61, Japanese

    Scientific journal

  • 日本企業の環境情報開示 ーステイクホルダーの影響と情報ニーズー

    KOKUBU Katsuhiko, NISHITANI KIMITAKA, 篠原阿紀, 北田皓嗣

    Jan. 2012, 産業経理, 第71巻 (4号), 51 - 61, Japanese

    Scientific journal

  • 日本企業の環境情報開示:ステイクホルダーの影響と情報ニーズ

    KOKUBU Katsuhiko, NISHITANI Kimitaka, SHINOHARA Aki, KITADA Hirotsugu

    Jan. 2012, 産業経理, 第71巻第4号51-61頁, Japanese

    Scientific journal

  • Corporate Governance and the Role of Women

    KAWAGUCHI Akira, NISHITANI Kimitaka

    2012, The Japanese Economy, Vol.39 No.2, pp.49-86, English

    [Refereed]

    Scientific journal

  • Kimitaka Nishitani, Shinji Kaneko, Hidemichi Fujii, Satoru Komatsu

    This paper analyzes whether the reduction of pollution emissions improves a firm's economic performance through the increase in sales to environmentally conscious customers and the cost reductions associated with the improvement in productivity. Because the selection of the control (end-of-pipe) or prevention (cleaner production) approach differently influences the effect through the improvement in productivity, this is also considered. Using panel data for Japanese manufacturing firms over the period 2002-2008, the findings indicate that firms that have reduced their pollution emissions can increase their economic performance through the increase in demand for their products and an improvement in productivity. However, the latter is conditional, and so the prevention approach is preferred. © 2011 Elsevier Ltd. All rights reserved.

    Nov. 2011, Journal of Cleaner Production, 19 (17-18), 1956 - 1964, English

    [Refereed]

    Scientific journal

  • Nishitani Kimitaka, Kaneko Shinji, Komatsu Satoru, Fujii Hidemichi

    This paper analyzes how a firm's reduction of its greenhouse gas (GHG) emissions affects its economic performance. The theoretical model used is derived from the Cobb–Douglas production function and the inverse demand function, and predicts that in reducing its GHG emissions, a firm will increase its value added because it promotes an increase in demand for its output and improves its productivity. The estimation results, using data on Japanese manufacturing firms, suggest that the reduction of GHG emissions increases a firm's economic performance only through an increase in demand. Thus, firms can improve their overall economic performance because increased demand accompanies their reduction of GHG emissions, even if they cannot achieve this through an improvement in productivity, as estimates here support the traditional view that reducing GHG emissions imposes additional costs on firms.

    広島大学大学院国際協力研究科, Aug. 2011, IDEC DP2 Series, 1 (1), 1 - 21, English

  • コーポレート・ガバナンスと女性の活躍

    KAWAGUCHI Akira, NISHITANI Kimitaka

    Jul. 2011, 日本経済研究, 第65号, 65-93頁, Japanese

    [Refereed]

    Scientific journal

  • Kimitaka Nishitani

    This paper investigates whether environmental management system (EMS) implementation influences a firm's value added, one of the indices of economic performance. Because it is expected that EMS implementation increases a firm's value added through an increase in demand and an improvement in productivity, a simple model to identify how these effects influence a firm's value added is developed and is empirically investigated using panel data for Japanese manufacturing firms in the period 1996-2007. The main findings are as follows. For the full sample, EMS implementation increases a firm's value added through an increase in demand and improvement in productivity. Among these firms, however, the positive effect of the implementation through an increase in demand mainly exists for export-oriented firms. At the industry level, the effects of EMS implementation vary among different industries. These results empirically prove that there are plural paths for EMS implementation to improve a firm's economic performance.

    SPRINGER, Apr. 2011, ENVIRONMENTAL & RESOURCE ECONOMICS, 48 (4), 569 - 586, English

    [Refereed]

    Scientific journal

  • NISHITANI Kimitaka

    Oct. 2010, Environmental and Resource Economics, 48 (4), 569 - 586, English

    [Refereed]

    Scientific journal

  • Kimitaka Nishitani

    This paper analyzes the environmental preferences and pressures of customers in environmentally conscious markets influencing the number of adoptions of ISO 14001-the international standard certified by the International Organization for Standardization (ISO) concerning an Environmental Management System (EMS) in a country. Customers in different countries have different priorities and ideas with regard to the environment and its management, and therefore it is possible that environmental preferences and pressures of customers in environmentally conscious markets are greater, although many earlier studies suggest that foreign customers generally form a significant stakeholder group encouraging the adoption of ISO 14001. A random-effects Tobit estimation using a sample of 155 countries over eight years supports the view that the environmental preferences and pressures of customers in environmentally conscious markets (including Finland, Japan, Germany and Denmark) are more likely to encourage domestic along with foreign suppliers to adopt ISO 14001. As it is easier for firms in environmentally conscious markets to adopt ISO 14001 because of their better economic performance, they have already adopted certification and consequently require their domestic and foreign suppliers to do likewise in the global supply chain. For this reason, suppliers wishing to access environmentally conscious markets can obtain an advantage with ISO 14001 certification. (C) 2009 Elsevier B.V. All rights reserved.

    ELSEVIER SCIENCE BV, Aug. 2010, RESOURCE AND ENERGY ECONOMICS, 32 (3), 395 - 407, English

    [Refereed]

    Scientific journal

  • Kimitaka Nishitani

    This paper analyzes the environmental preferences and pressures of customers in environmentally conscious markets influencing the number of adoptions of ISO 14001-the international standard certified by the International Organization for Standardization (ISO) concerning an Environmental Management System (EMS)-in a country. Customers in different countries have different priorities and ideas with regard to the environment and its management, and therefore it is possible that environmental preferences and pressures of customers in environmentally conscious markets are greater, although many earlier studies suggest that foreign customers generally form a significant stakeholder group encouraging the adoption of ISO 14001. A random-effects Tobit estimation using a sample of 155 countries over eight years supports the view that the environmental preferences and pressures of customers in environmentally conscious markets (including Finland, Japan, Germany and Denmark) are more likely to encourage domestic along with foreign suppliers to adopt ISO 14001. As it is easier for firms in environmentally conscious markets to adopt ISO 14001 because of their better economic performance, they have already adopted certification and consequently require their domestic and foreign suppliers to do likewise in the global supply chain. For this reason, suppliers wishing to access environmentally conscious markets can obtain an advantage with ISO 14001 certification. © 2009 Elsevier B.V.

    Aug. 2010, Resource and Energy Economics, 32 (3), 395 - 407, English

    [Refereed]

    Scientific journal

  • ワーク・ライフ・バランスと男女均等化は企業業績を高めるか:大阪府における中小企業の分析

    KAWAGUCHI Akira, NISHITANI Kimitaka

    Mar. 2009, 同志社政策研究, 第 3巻, 31-47頁, Japanese

    Scientific journal

  • Kimitaka Nishitani

    This paper analyzes stakeholders' environmental preferences/pressures and the financial flexibility that together influence firms to adopt ISO 14001, which is the international standard primarily concerned with an Environmental Management System (EMS). Since firms retain ISO 14001 once they have adopted it, a firm's decision to adopt ISO 14001 is considered from the period that they initially acquire the certification. Therefore, we assert that we have to focus on the determinants of initial ISO 14001 adoption. We analyzed: 1) the determinants of initial ISO 14001 adoptions respective to 1996, 1999, and 2004; and 2) the determinants of initial ISO 14001 adoptions during the period 1996-2004. The estimation results support the view that stakeholders' environmental preferences/pressures and firms' financial flexibility influenced their decision to adopt ISO 14001 in both analyses. Particularly, it is remarkable that we found that: 1) the determinants of the initial ISO 14001 adoption differed among the years of adoption; and 2) there is a positive relationship between economic performance and initial ISO 14001 adoption. (C) 2008 Elsevier B.V. All rights reserved.

    ELSEVIER SCIENCE BV, Jan. 2009, ECOLOGICAL ECONOMICS, 68 (3), 669 - 679, English

    [Refereed]

    Scientific journal

  • サステナビリティ経営に求められる今後の形を考える

    Kimitaka Nishitani

    ひょうご経済研究所, Apr. 2022, 季刊ひょうご経済, 第154号, 2 - 5, Japanese, Domestic magazine

MISC

  • Patterns of influence of environmental performance on economic performance: An empirical study of Japanese manufacturing firms

    NISHITANI Kimitaka, KOKUBU Katsuhiko

    Mar. 2019, RIEB Discussion Paper Series, DP2019-07, 1 - 35, English

    Technical report

  • Dynamics of Factors to Influence Integrated Reporting Practice : Evidence from Japan and UK

    NISHITANI Kimitaka, J.Unerman, KOKUBU Katsuhiko

    Dec. 2017, Research Institute for Economics & Business Administration, Kobe University Discussion Papers 2017-12, 2017 - 12, English

    Technical report

  • 株主が関心高める社会・環境問題

    NISHITANI Kimitaka

    毎日新聞社, Oct. 2017, 週刊エコノミスト, 56 - 57, Japanese

    Others

  • 環境対策は供給連鎖管理で

    NISHITANI Kimitaka

    毎日新聞社, Sep. 2017, 週刊エコノミスト, 52 - 53, Japanese

    Others

  • 製造業のサービス化で競争力確保

    NISHITANI Kimitaka

    毎日新聞社, Aug. 2017, 週刊エコノミスト, 2017年8月8日号 (48-49), Japanese

    Others

  • 廃棄物費用把握で環境負荷削減

    NISHITANI Kimitaka

    毎日新聞社, Jul. 2017, 週刊エコノミスト, 52 - 53, Japanese

    Others

  • 非財務情報重要度が増す企業経営

    NISHITANI Kimitaka

    毎日新聞社, May 2017, 週刊エコノミスト, 50 - 51, Japanese

    Others

  • 環境経営にビジネスチャンス

    NISHITANI Kimitaka

    毎日新聞社, Apr. 2017, 週刊エコノミスト, 54 - 55, Japanese

    Others

  • 独立社外取締役やその属性別選任と株主価値

    TAKEDA Katsumi, NISHITANI Kimitaka

    公益財団法人日本証券アナリスト協会, May 2014, 証券アナリストジャーナル, 52 (5), 84 - 94, Japanese

    [Refereed]

    Report scientific journal

  • Corporate Environmental Initiatives and Shareholder Value: Focusing on the Role of Environmental Information and Its Credibility

    NISHITANI Kimitaka, HAIDER MOHAMMAD BADRUL, KOKUBU Katsuhiko

    Mar. 2014, Research Institute for Economics and Business Administration Discussion Paper Series, Kobe University, 2014-13, 20, English

    Technical report

  • FREITAS, Luciano Charlita de, LEON-ROTAQUIO JR, Eutiquio de, RAHADIAN, Yusuf, TUSWADI, DHARMAWAN, I Wayan Susi, NISHITANI Kimitaka

    Dec. 2011, Journal of International Development and Cooperation, 18 (2), 53 - 62, English

    [Refereed]

    Report scientific journal

Books etc

  • 西谷公孝

    Contributor, 第11章, 神戸大学出版会, Aug. 2021, 189-208, Japanese

    General book

  • 國部克彦・西谷公孝・北田皓嗣・安藤光展『創発型責任経営ー新しいつながりの経営モデルー』

    NISHITANI Kimitaka

    Others, 日本経済新聞出版社, Jun. 2019, Japanese

    General book

  • 環境経済・政策学会編『環境経済・政策学事典』「環境マネジメントシステム(EMS)」

    NISHITANI Kimitaka

    Others, 丸善出版, May 2018, Japanese

    Dictionary or encycropedia

  • 國部克彦・中嶌道靖編著『マテリアルフローコスト会計の理論と実践』「第17章 ベトナムにおけるMFCAの展開」

    グェン ティ ビック フエ, KOKUBU Katsuhiko, NISHITANI Kimitaka

    Others, 同文館出版, Feb. 2018, Japanese

    Scholarly book

  • 経団連出版編『企業力を高める:女性の活躍推進と働き方改革』「コーポレート・ガバナンスと女性の活躍」

    NISHITANI Kimitaka, KAWAGUCHI Akira

    Others, 経団連出版, May 2014, Japanese

    Scholarly book

Presentations

  • パネリスト

    西谷 公孝

    日本学術会議近畿地区会議学術講演会「カーボンニュートラル:2050年までに何をすべきか」, 20 Sep. 2021, Japanese, 日本学術会議近畿地区会議、京都大学, オンライン開催, Japan

    Others

  • 三菱重工業グループの「き・ず・な活動」

    NISHITANI Kimitaka

    経済経営研究所創立100周年記念事業・社会システムイノベーションセンター共催 出版記念シンポジウム 創発型責任経営—新しいつながりの経営モデル—, Aug. 2019, Japanese, 神戸大学 法政大学, 神戸大学梅田インテリジェントラボラトリ, Domestic conference

    Oral presentation

  • Is there a real effect of corporate governance on environmental performance? Evidence from Japan

    KOKUBU KATSUHIKO, 梶原 武久, NISHITANI KIMITAKA

    9th Asia-Pacific Interdisciplinary Research in Accounting Conference, Jul. 2019, English, Auckland University of Technology, International conference

    Oral presentation

  • 企業、市場、コーポレートガバナンス

    NISHITANI Kimitaka

    100周年記念特別セミナー サービスイノベーション人材育成ビデオ制作記念「コーポレートガバナンスと企業経営:ファミリービジネスから見えてくるものは」, May 2019, Japanese, 神戸大学経済経営研究所, 出光佐三記念六甲台講堂, Domestic conference

    Oral presentation

  • ワーク・ライフ・バランスをどう活用するか

    NISHITANI Kimitaka

    第23回 神戸経済経営フォーラム, Feb. 2019, Japanese, 神戸大学経済経営研究所, 神戸商工会議所, 神戸商工会議所, Domestic conference

    Public discourse

  • (ディスカッサント)「企業の社会的責任に対する消費者の評価 −有機栽培原材料の使⽤と従業員の⻑時間労働に関する考察−(中野牧子)」

    NISHITANI Kimitaka

    環境経済・政策学会2018年大会, Sep. 2018, Japanese, 環境経済・政策学会, 上智大学, Domestic conference

    Others

  • これからの環境経営をどう考える?

    NISHITANI Kimitaka

    関西電カグループ環境管理委員会 第17回会合, Jun. 2018, Japanese, 関西電カグループ環境管理委員会, 大阪, Domestic conference

    Others

  • Integrated Reporting Practices in Japanese Companies

    NISHITANI Kimitaka

    2nd Seminar on Material Flow Cost Accounting, Oct. 2017, English, Material Flow Cost Accounting, Malaya University, International conference

    Oral presentation

  • A construct Valication Study on Environmental Management Control System : an International Perspective

    KOKUBU Katsuhiko, T.Guenther, 呉綺, NISHITANI KIMITAKA, E.Guenther, J.エンドリーカート

    日本会計研究学会第76回全国大会, Oct. 2017, English, 日本会計研究学会, 広島大学, Domestic conference

    Oral presentation

  • What is Environmental Management Control Systems? A Construct Validation Study on Dimensions and Measures

    KOKUBU Katsuhiko, GUENTHER Thomas, NISHITANI Kimitaka, GUENTHER Edeltraud, WU Qi, ENDRIKAT Jan

    日本会計研究学会第76回全国大会, Sep. 2017, English, 日本会計研究学会, 広島大学, International conference

    Oral presentation

  • 統合報告書のディスコース分析

    NISHITANI Kimitaka

    RIEBセミナー「経営学研究のフロンティア:環境経営、管理会計、組織・人事領域の研究動向レビューと経験的研究の方向性」, Jul. 2017, Japanese, 神戸大学経済経営研究所, 神戸大学経済経営研究所, Domestic conference

    Oral presentation

  • (座長)企業と環境

    NISHITANI Kimitaka

    環境経済・政策学会2016年大会, Sep. 2016, Japanese, 環境経済・政策学会, 青山学院大学, Domestic conference

    Others

  • Environmental Practices in Japan

    NISHITANI Kimitaka

    Enhance Production Efficiency and Mitigate Environmental Impacts by Management System, Quality and Productivity Improvement Tools: Japanese Experience, Aug. 2016, English, Enhance Production Efficiency and Mitigate Environmental Impacts by Management System, Quality and Productivity Improvement Tools: Japanese Experience, Ho Chi Minh City, International conference

    Oral presentation

  • Environmental Practices in Japan

    NISHITANI Kimitaka

    Japanese Experience in Material Flow Cost Accounting, Jul. 2016, English, Japanese Experience in Material Flow Cost Accounting, Hanoi, International conference

    Oral presentation

  • Determinants of initiating integrated reporting in Japanese and UK listed companies: the view of voluntary disclosure theory or legitimacy theory?

    NISHITANI Kimitaka

    8th Asia-Pacific Interdisciplinary Research in Accounting Conference, Jul. 2016, English, APIRA, RMIT University, International conference

    Oral presentation

  • (Discussant)"Understanding the accountability information needs of charities’ key stakeholders,"Cherrie Yang

    NISHITANI Kimitaka

    8th Asia-Pacific Interdisciplinary Research in Accounting Conference, Jul. 2016, English, Asia-Pacific Researchers in Accounting Conference, RMIT University, International conference

    Oral presentation

  • A Comparative Empirical Analysis of the Determinants of Initiation of Integrated Reporting Practices in Japanese and UK Listed Companies: the View of Voluntary Disclosure Theory or Legitimacy Theory?

    NISHITANI Kimitaka

    The 4th Joint Symposium between Hanyang University, Kobe University and Nanyang Technological University, Jun. 2016, English, Hanyang University, Hanyang University, International conference

    Oral presentation

  • 日本企業のサステナビリティ報告書発行および記述情報の規定要因

    NISHITANI Kimitaka

    日本会計研究学会第72回大会, Sep. 2015, Japanese, 中部大学, Domestic conference

    Oral presentation

  • Corporate Social Reporting and Legitimacy in the Banking Industry: Evidence from Bangladesh

    NISHITANI Kimitaka, ISLAM Mohammad T, KOKUBU Katsuhiko, YAGI Michiyuki

    27th International Congress on Social and Environmental Accounting Research, Aug. 2015, English, University of London, Royal Holloway, University of London, Royal Holloway, International conference

    Oral presentation

  • A Comparative Empirical Analysis of the Determinants of Early Integrated Reporting Practices in Japan and the UK

    NISHITANI Kimitaka, KOKUBU Katsuhiko, UNERMAN Jeffrey

    27th International Congress on Social and Environmental Accounting Research, Aug. 2015, English, University of London, Royal Holloway, University of London, Royal Holloway, International conference

    Oral presentation

  • (Chair) Session 5, Stream D

    NISHITANI Kimitaka

    27th International Congress on Social and Environmental Accounting Research, Aug. 2015, English, University of London, Royal Holloway, University of London, Royal Holloway, International conference

    Others

  • (司会)グリーンサプライチェーンと低炭素化(2)

    NISHITANI Kimitaka

    第10回日本LCA学会研究発表会, Mar. 2015, Japanese, 日本LCA学会, 神戸大学, Domestic conference

    Others

  • 日本企業の低炭素化サプライチェーン経営

    KOKUBU Katsuhiko, KAJIWARA Takehisa, NISHITANI Kimitaka

    第10回日本LCA学会研究発表会, Mar. 2015, Japanese, 日本LCA学会, 神戸大学, Domestic conference

    Oral presentation

  • (司会)地域と環境(3)

    NISHITANI Kimitaka

    環境経済・政策学会2014年大会, Sep. 2014, Japanese, 環境経済・政策学会, 法政大学, Domestic conference

    Others

  • (ディスカッサント)"An Analysis of Relationship between Economic Development and Multiple Air Pollutant Emissions from Industrial Sector(藤井秀道・馬奈木俊介)"

    NISHITANI Kimitaka

    環境経済・政策学会2014年大会, Sep. 2014, Japanese, 環境経済・政策学会, 法政大学, Domestic conference

    Others

  • Low-Carbon Supply Chain Management and Its Performance in Japanese Manufacturing Firms

    KOKUBU Katsuhiko, Kimitaka Nishitani, Takehisa Kajiwara

    Asian Conference of Management Science and Applications, Kunming, Dec. 2013, English, Kunming University of Science and Technology, International conference

    Oral presentation

  • Low-Carbon Supply Chain Management and Its Performance in Japanese Manufacturing Firms

    NISHITANI Kimitaka, KOKUBU Katsuhiko, KAJIWARA Takehisa

    Asian Conference of Management Science and Applications (ACMSA) 2013, Dec. 2013, English, Kunming University of Science and Technology (China), Kunming University of Science and Technology, Yunnan, CH, International conference

    Oral presentation

  • Low-Carbon Supply Chain Management and Its Performance in Japanese Manufacturing Firms

    KOKUBU Katsuhiko, Kimitaka Nishitani, Takehisa Kajiwara

    RIEB Conference on Economic Analysis and the Chinese Economy: In Celebration of the Agreement on Academic Exchange between the School of Economics, Peking University and the Research Institute for Economics and Business Administration, Oct. 2013, English, Kobe, Domestic conference

    Oral presentation

  • Low-Carbon Supply Chain Management and Its Performance in Japanese Manufacturing Firms

    NISHITANI Kimitaka

    RIEB Conference on Economic Analysis and the Chinese Economy: In Celebration of the Agreement on Academic Exchange between the School of Economics, Peking University and the Research Institute for Economics and Business Administration, Kobe University, Oct. 2013, English, Kobe University, Kobe University, International conference

    Oral presentation

  • (司会)

    NISHITANI Kimitaka

    SEEPS 2013 公開シンポジウム「グリーンサプライチェーンの展開と政策的課題」, Sep. 2013, Japanese, 環境経済・政策学会, 神戸大学, Domestic conference

    Others

  • 日本企業のサステナビリティ報告書発行および記述情報の規定要因

    KOKUBU Katsuhiko, 中尾悠利子, NISHITANI KIMITAKA

    日本会計研究学会第72回大会, Sep. 2013, Japanese, 中部大学, Domestic conference

    Oral presentation

  • (ディスカッサント)"MFCA Management as Sustainable Management (Michiyasu Nakajima, Asako Kimura and Shoji Oka)"

    NISHITANI Kimitaka

    The Seventh Asia Pacific Interdisciplinary Research in Accounting (APIRA) Conference, Jul. 2013, English, 神戸大学, 神戸コンベンションセンター, International conference

    Others

  • Stakeholder Influence on the Adoption of Assurance in Sustainability Reporting: Evidence from Japan

    KOKUBU Katsuhiko, HAIDER MOHAMMAD BADRUL, Kimitaka Nishitani

    The Seventh Asia Pacific Interdisciplinary Research in Accounting Conference, Jul. 2013, English, Kobe University, Kobe International Conference Center, International conference

    Oral presentation

  • Stakeholder Influence on the Adoption of Assurance in Sustainability Reporting: Evidence from Japan

    HAIDER Mohammad Badrul, KOKUBU Katsuhiko, NISHITANI Kimitaka

    The Seventh Asia Pacific Interdisciplinary Research in Accounting (APIRA) Conference, Jul. 2013, English, 神戸大学, 神戸コンベンションセンター, International conference

    Oral presentation

  • Green Supply Chain Management and CO2 Emissions Performance in Japanese Manufacturing Firms

    KAJIWARA Takehisa, Katsuhiko Kokubu, Kimitaka Nishitani

    APIRA 2013, Jul. 2013, English, APIRA, 神戸国際会議場, International conference

    Oral presentation

  • Green Supply Chain Management and CO2 Emissions Performance in Japanese Manufacturing Firms

    NISHITANI Kimitaka, KOKUBU Katsuhiko, KAJIWARA Takehisa

    The Seventh Asia Pacific Interdisciplinary Research in Accounting (APIRA) Conference, Jul. 2013, English, 神戸大学, 神戸コンベンションセンター, International conference

    Oral presentation

  • Green supply chain management and CO2 emissions performance in Japanese manufacturing firms

    KOKUBU Katsuhiko, Kimitaka Nishitani, Takehisa Kajiwara

    The Seventh Asia Pacific Interdisciplinary Research in Accounting Conference, Jul. 2013, English, Kobe, Domestic conference

    Oral presentation

  • Determinants of Narrative Content of Sustainability Reporting by Japanese Companies

    NAKAO Yuriko, NISHITANI Kimitaka, KOKUBU Katsuhiko

    The Seventh Asia Pacific Interdisciplinary Research in Accounting (APIRA) Conference, Jul. 2013, English, 神戸大学, 神戸コンベンションセンター, International conference

    Oral presentation

  • (Chair)

    NISHITANI Kimitaka

    The Seventh Asia Pacific Interdisciplinary Research in Accounting (APIRA) Conference, Jul. 2013, English, 神戸大学, 神戸コンベンションセンター, International conference

    Others

  • 低炭素型サプライチェーンと環境パフォーマンスの実証研究

    KOKUBU Katsuhiko, NISHITANI KIMITAKA, KAJIWARA TAKEHISA

    日本社会関連会計学会西日本部会, Jun. 2013, Japanese, 香川大学, Domestic conference

    Oral presentation

  • 低炭素型サプライチェーンと環境パフォーマンスの実証研究

    NISHITANI Kimitaka, KOKUBU Katsuhiko, KAJIWARA Takehisa

    2013年度日本社会関連会計学会西日本部会, Jun. 2013, Japanese, 香川大学, 香川大学, Domestic conference

    Oral presentation

  • Stakeholer Influence on the Adoption of Assurance and Third Party Comment on Sustainability Reporting: Evidence from Japan

    KOKUBU Katsuhiko, HAIDER MOHAMMAD BADRUL, Kimitaka Nishitani

    The 3rd International Symposium on Operations Management and Strategy, Jun. 2013, English, Osaka City University, International conference

    Oral presentation

  • Stakeholder Influence on the Adoption of Assurance and Third Party Comment on Sustainability Reporting: Evidence from Japan

    HAIDER Mohammad Badrul, KOKUBU Katsuhiko, NISHITANI Kimitaka

    The Third International Symposium on Operations Management and Strategy (ISOMS) 2013, Jun. 2013, English, Japanese Operations Management and Strategy Association (JOMSA), 大阪市立大学, International conference

    Oral presentation

  • Green Supply Chain Management and CO2 Emissions Performance in Japanese Manufacturing Forims

    NISHITANI Kimitaka, KOKUBU Katsuhiko, KAJIWARA Takehisa

    The Third International Symposium on Operations Management and Strategy (ISOMS) 2013, Jun. 2013, English, Japanese Operations Management and Strategy Association (JOMSA), 大阪市立大学, International conference

    Oral presentation

  • Green Supply Chain Management and CO2 Emission Performance in Japanese Manufacturing Firms

    KOKUBU Katsuhiko, Kimitaka Nishitani, Takehisa Kajiwara

    The 3rd International Symposium on Operations Management and Strategy, Jun. 2013, English, Osaka City University, International conference

    Oral presentation

  • (ディスカッサント)「産業クラスターサプライチェーンに基づくクリーナープロダクションの管理情報システムの分析と設計」(薜恒新・呉士亮)

    NISHITANI Kimitaka

    日中グリーンサプライチェーンと環境経営ワークショップ(環境省環境研究総合推進費(E-1106) /神戸大学経済経営研究所サービス・イノベーション研究部会/神戸大学大学院経営学研究科SESAMIプログラム共催), Feb. 2013, Japanese, 神戸大学経済経営研究所, 神戸大学, International conference

    Others

  • Stakeholder Influence on the Adoption of Assurance and Third Party Comment on Sustainability Reporting: Evidence from Japan

    KOKUBU Katsuhiko, HAIDER MOHAMMAD BADRUL, Kimitaka Nishitani

    The Third International Symposium on Operations, Jan. 2013, English, 大阪, Domestic conference

    Oral presentation

  • Green Supply Chain Management and CO2 Emissions Performance in Japanese Manufacturing Firms

    KOKUBU Katsuhiko, Kimitaka Nishitani, Takehisa Kajiwara

    The Third International Symposium on Operations Management and Strategy (ISOMS), Jan. 2013, English, Osaka, Domestic conference

    Oral presentation

  • (ディスカッサント)"Corporate Governance and the Quality of Greenhouse Gas Emission Disclosures (James ROUTLEDGE)"

    NISHITANI Kimitaka

    The 3rd International Conference of THE JAPANESE ACCOUNTING REVIEW in Kyoto (RIEBセミナー共催), Nov. 2012, English, 神戸大学経済経営研究所, 同志社大学, International conference

    Others

  • アジアを含む低炭素型サプライチェーン構築のためのLCAとMFCAの意義と課題

    NISHITANI Kimitaka

    環境経済・政策学会2012年大会, Sep. 2012, Japanese, 環境経済・政策学会, 東北大学, Domestic conference

    Others

  • (討論者)「家計は省エネ金額を正しく認識しているか(岩田和之)」

    NISHITANI Kimitaka

    環境経済・政策学会2012年大会, Sep. 2012, Japanese, 環境経済・政策学会, 東北大学, Domestic conference

    Others

  • Effects of the reduction of greenhouse gas emissions on the economic performance of firms: an empirical study focusing on demand and productivity

    NISHITANI Kimitaka, KANEKO Shinji, KOMATSU Satoru, FUJII Hidemichi

    環境経済・政策学会2011年大会, Sep. 2011, Japanese, 環境経済・政策学会, 長崎大学, Domestic conference

    Oral presentation

  • An empirical study of the firm’s environmental management implementation on environmental performances

    NISHITANI Kimitaka, KANEKO Shinji, FUJII Hidemichi, KOMATSU Satoru

    環境経済・政策学会2010年大会, Sep. 2010, Japanese, 環境経済・政策学会, 名古屋大学, Domestic conference

    Oral presentation

  • Corporate environmental and social disclosure in Japan: a descriptive and quantitative analysis

    KOKUBU Katsuhiko, SHINOHARA Aki, NISHITANI Kimitaka, KITADA Hirotsugu

    2008 North American Congress on Social and Environmental Accounting Research, Jul. 2008, English, Concordia University, Montreal, Canada, Concordia University, Montreal, Canada, International conference

    Oral presentation

  • Corporate environmental and social disclosure in Japan: a descriptive and quantitative analysis

    KOKUBU Katsuhiko, SHINOHARA Aki, NISHITANI Kimitaka, KITADA Hirotsugu

    日本社会関連会計学会西日本部会, Jun. 2008, Japanese, 日本社会関連会計学会, 関西学院大学, Domestic conference

    Oral presentation

Research Projects