Details about Kimitaka Nishitani

Access statistics for papers by Kimitaka Nishitani.

Last updated 2024-09-08. Update your information in the RePEc Author Service.

Short-id: pni223

Working Papers

2024

1. Can Sustainable Consumption and Production Solve the Dilemma of Corporate Environmental Responsibility and Economic Performance? An Empirical Analysis of Japanese-listed Companies from the Stakeholder Management Perspective
   Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University

2023

2. The Contribution of Environmental Management Control Systems to Sustainable Development Goals Through Sustainable Consumption and Production: An Empirical Analysis of Companies in Thailand, Vietnam, Japan, and Germany
   Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University

2022

3. Does Board Gender Diversity Actually Matter to Shareholder Value? Clarifying What Causes a Spurious Relationship in Japanese Listed Firms
   Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University
4. Mitigating Gender Inequality in the Workplace: Toward Sustainable Development Through Institutional Changes
   Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University

2021

5. Are Corporate Environmental Activities to Meet Sustainable Development Goals (SDGs) Simply Greenwashing? An Empirical Study of Vietnamese Companies from the Stakeholder Management Perspective
   Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University View citations (7)

2020

6. Can Material Flow Cost Accounting as a Mediating Instrument Contribute to the Sustainable Development Goals?
   Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University
7. Material Flow Cost Accounting (MFCA) for the Circular Economy: An Empirical Study of the Triadic Relationship Between MFCA, Environmental Performance, and Economic Performance in Japanese Companies
   Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University

2019

8. Do Sustainability Reports Strategically Employ Rhetorical Tone?: An evidence from Japan
   Discussion Papers, Kobe University, Graduate School of Business Administration View citations (1)
9. Patterns of Influence of Environmental Performance on Economic Performance: An Empirical Study of Japanese Manufacturing Firms
   Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University

2018

10. Do environmental disclosures and their credibility play a role in linking corporate environmental performance and shareholder value?
    Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University View citations (1)

2017

11. Dynamics of Factors to Influence Integrated Reporting Practice: Evidence from Japan and UK
    Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University View citations (1)

2016

12. 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?
    Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University

2014

13. Corporate Environmental Initiatives and Shareholder Value: Focusing on the Role of Environmental Information and Its Credibility
    Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University
    Also in Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University (2014)
14. Product Innovation in Response to Environmental Standards and Competitive Advantage: A Hedonic Analysis of Refrigerators in the Japanese Retail Market
    Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University View citations (2)

2013

15. The Influence of Voluntary and Mandatory Environmental Performance on Financial Performance: An Empirical Study of Indonesian Firms
    Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University View citations (1)

2011

16. Firm's reduction of greenhouse gas emissions and economic performance: analyzing effects through demand and productivity
    IDEC DP2 Series, Hiroshima University, Graduate School for International Development and Cooperation (IDEC) View citations (3)

Journal Articles

2025

1. Bridging the Gap Between Legitimacy and Voluntary Disclosure Theory and Current Corporate Nonfinancial Reporting Practices: Insights From Japanese Companies
   Business Strategy and the Environment, 2025, 34, (2), 2449-2468
2. Does the economic motivation of firms to address the United Nations’ Sustainable Development Goals (SDGs) promote the SDGs or merely SDG-washing? Critical empirical evidence from Japan and Vietnam
   Review of Managerial Science, 2025, 19, (2), 415-465

2023

3. Do Consumers Really Pay for SDGs? Re-Evaluating Consumer Behaviour Using Surveys in the USA, Germany, and Japan
   CESifo Economic Studies, 2023, 69, (3), 158-176

2022

4. Ownership structure, corporate governance, and assurance in sustainability reporting: evidence from Japan
   International Journal of Disclosure and Governance, 2022, 19, (4), 374-388 View citations (2)

2020

5. Corporate social reporting in the banking industry of Bangladesh: a test of legitimacy theory
   Social Responsibility Journal, 2020, 17, (2), 198-225 View citations (2)
6. Views of corporate managers on assurance of sustainability reporting: evidence from Japan
   International Journal of Disclosure and Governance, 2020, 17, (1), 1-19 View citations (6)

2016

7. Does low-carbon supply chain management reduce greenhouse gas emissions more effectively than existing environmental initiatives? An empirical analysis of Japanese manufacturing firms
   Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, 2016, 27, (1), 33-60 View citations (3)
   Also in Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, 2016, 27, (1), 33-60 (2016) View citations (3)

2014

8. How does a firm’s management of greenhouse gas emissions influence its economic performance? Analyzing effects through demand and productivity in Japanese manufacturing firms
   Journal of Productivity Analysis, 2014, 42, (3), 355-366 View citations (17)
   Also in Journal of Productivity Analysis, 2015, 43, (2), 231-231 (2015)

2012

9. Corporate Governance and the Role of Women
   Japanese Economy, 2012, 39, (2), 49-86 View citations (1)
10. Factors Influencing Corporate Environmental Protection Activities for Greenhouse Gas Emission Reductions: The Relationship Between Environmental and Financial Performance
    Environmental & Resource Economics, 2012, 53, (4), 455-481 View citations (39)
11. Why Does the Reduction of Greenhouse Gas Emissions Enhance Firm Value? The Case of Japanese Manufacturing Firms
    Business Strategy and the Environment, 2012, 21, (8), 517-529 View citations (35)

2011

12. An Empirical Analysis of the Effects on Firms’ Economic Performance of Implementing Environmental Management Systems
    Environmental & Resource Economics, 2011, 48, (4), 569-586 View citations (39)

2010

13. Demand for ISO 14001 adoption in the global supply chain: An empirical analysis focusing on environmentally conscious markets
    Resource and Energy Economics, 2010, 32, (3), 395-407 View citations (25)

2009

14. An empirical study of the initial adoption of ISO 14001 in Japanese manufacturing firms
    Ecological Economics, 2009, 68, (3), 669-679 View citations (61)

Chapters

2019

1. Comprehensive Environmental Management Control System and Stakeholder Influences: Evidence from Thailand
   Chapter 9 in SUSTAINABILITY MANAGEMENT AND BUSINESS STRATEGY IN ASIA, 2019, pp 131-148