FY2025 Individual Special Research Grant Research Report (Professor Tokuei Sugimoto, Institute of Business and Accounting, Professional Graduate School)

Professor Tokuei Sugimoto of the Institute of Business and Accounting, Professional Graduate School conducted research titled “Analysis of the Policy-Making Process for Accounting Regulations on Sustainability Disclosure (Climate-Related Disclosure) and the Structure of Disclosure Standard Development in the European Union, Japan, and South Korea,” utilizing the Kwansei Gakuin University Individual Special Research Grant for the 2025 academic year.

This research, as part of the ongoing Grant-in-Aid for Scientific Research, KAKENHI Grant-in-Aid for Scientific Research (Basic Research (C) (General): Grant-in-Aid No. 24K05195), aims to more clearly elucidate the policy-making process and causal mechanisms behind the U.S. Securities and Exchange Commission’s (SEC) accounting regulations for sustainability disclosure (climate-related disclosure) by incorporating the results of an international comparative analysis. This fiscal year, I conducted interviews with policy-making actors and representatives of relevant organizations involved in the formulation of sustainability disclosure regulations in the EU and South Korea.

As a result of this research, I presented my findings at training seminars and conferences this fiscal year. Furthermore, as one of the research results from the Grants-in-Aid for Scientific Research and this Individual Special Research Grant, a research book is currently being prepared for publication.