The Mending Wall Robert Frost Analysis - 889 Words

The Mending Wall, a poem written by Robert Frost, outlines the human instinct of placing boundaries and the necessity of them. He does so using a scenario in which two neighbors go through great lengths to maintain a fence between their homes. They barely associate themselves with one another, and they rarely see each other except for when they are repairing the fence that keeps them separated. I feel that I am able to connect with this piece especially well because throughout my life I have held similar metaphorical walls around myself. Thus, this piece identifies a major part of my nature I have always been relatively conscious of the way I act in public. So much so, that my parents and friends have often told me that I have two†¦show more content†¦Likewise, I maintain boundaries in my daily life and use them to dictate my relationships. Another idea that came up during our discussion is the idea of introversion within the piece. I have always leaned towards being an introvert. I often like to wall myself off from others when I am feeling uncomfortable or not at my best. In the poem, Frost states, â€Å"To each the boulders that have fallen to each† (16). This line means that each person deals with his or her own problems. This idea is representative of my own way of thinking. I prefer to keep to myself. In my opinion, it is better to mind your own business than to nose your way into other people’s business. A similar idea of introversion earlier in the poem: â€Å"And on a day we meet to walk a line / And set this wall between us once again† (13-14). This is one of the few times that the two characters meet. It is ironic that one of their few interactions is to repair the fence that separates them in the first place. This expresses truly how alone people are as a result of hiding behind their bo undaries. It is a representation of the introversion shown in both the poem and myself. I think that Frost’s intention with revealing this is to bring light to the loneliness of living behind a wall. Living behind a wall has its consequences and thus is not always good. To be honest, this is a topic that I have always been somewhat self-conscious about. Reading and understandingShow MoreRelatedAnalysis of Mending Wall by Robert Frost Essay670 Words   |  3 PagesAnalysis of Mending Wall by Robert Frost Robert Frost is describing a process in Mending Wall, which is repairing a wall that separates his territory and his neighbors. The wall was deteriorated during the winter, when the cold frost created cracks and gaps in the wall. He uses a nearly infantile imagination to unravel the mystery of the damage that appeared suddenly in spring. While they are tediously laboring to reconstruct the fence, Frost is imploring his neighbor about the useRead MoreAnalysis Of Robert Frost s The Mending Wall 1311 Words   |  6 PagesIn Robert Frost the Mending Wall it is about the obligation of boundaries and the deceiving influences employed to abolish them. The poem shows how two individuals have different opinions on a wall that divides their properties. As the poem goes on, one would think that there is a connection between the two, through the rebuilding of the wall every spring. Richard Cory and Miniver Cheevy have many similarities as well as differences, on one hand you have a rich and depressed individual that is admiredRead MoreEssay on Analysis of Mending Wall by Robert Frost2085 Words   |  9 PagesAnalysis of Mending Wall by Robert Frost Robert Frost was inspired to write Mending Wall after talking with one of his farming friend Napoleon Guay. He learned from talking with his neighbor that writing in the tones of real life is an important factor in his poetic form (Liu,Tam). Henry David Thoreau once stated that, â€Å"A true account of the actual is the purest poetry.† Another factor that might have played a role in inspiring Frost to write this poem was his experience of living on a farmRead MoreAnalysis Of Robert Frost s Mending Wall Essay1698 Words   |  7 Pagesthe shared theme in the works of Robert Frost, John Darley Bibb Latanà ©, and Barbara Kingsolver, which unite to tell us that this kind of lifestyle is flawed and must come to an end. In Robert Frost’s narrative poem, â€Å"Mending Wall†, the first theme of reclusiveness is revealed through the frustration that the narrator has against the wall that keeps him and his neighbors apart. The poem tells of a story where two characters have a conflicting view of a stone wall that divides them, in which theRead MoreA Critical Analysis Of Mending Wall By Robert Frost840 Words   |  4 Pagessetting of a poem can help propose the message the author means to pass on. Mending Wall by Robert Frost appears to occur in a country side estate. The narrator and his neighbor are fixing a wall together which isolates their properties. All through the poem, the reader implies that the narrator and his neighbor have distinctive thoughts regarding the reason the wall exists. While a few people respect the ways that walls hold things in, others stress over what they keep out. The narrator appearsRead MoreThe Interlopers By Saki And Mending Wall By Robert Frost Compar ison And Analysis747 Words   |  3 PagesInterlopers by Saki and Mending Wall by Robert Frost show how the traditions can change or stay the same through a long period of time. In Saki’s The Interlopers, two families fight over the ownership of a piece of land, and only through them sharing a horrible experience, do they learn the error of their ways. When a tree falls on them both, one offers wine to the other, which was a huge change in the story from wanting to kill each other, to being friends. In Robert Frost’s Mending Wall, two neighbors haveRead MoreAnalysis Of Robert Frost s `` Stopping By Woods On A Snowy Evening `` And `` Mending Wall ``1817 Words   |  8 Pages Robert Frost was an American poet born on March 26, 1874. Living to the age of eighty eight, Frost was able to become an accomplished poet in his lifetime, creating beautiful works of art through his words. In many of his poems one can find similar themes that discuss intense feelings and idea s about isolation and loneliness in one’s life, such as in â€Å"Stopping by Woods on a Snowy Evening† and â€Å"Mending Wall†. Each of the following poems discussed will demonstrate that throughout Robert Frost’sRead MoreRobert Frosts Mending Wall1210 Words   |  5 PagesAnalysis Mending Wall, By Robert Frost In Mending Wall, Robert Frost uses a series of contrasts, to express his own conflict between tradition and creation. By describing the annual ritual of two neighbors repairing the wall between them, he contrasts both neighbors through their ideas and actions, intertwining the use of parallelism and metaphors, in order to display his own innermost conflict as a poet; the balance between what is to be said and what is to be left to the reader, the balanceRead MoreThe Dark Side of Robert Frost’s Nature Essay2339 Words   |  10 PagesRobert Frost is known for his poems about nature, he writes about trees, flowers, and animals. This is a common misconception, Robert Frost is more than someone who writes a happy poem about nature. The elements of nature he uses are symbolic of something more, something darker, and something that needs close attention to be discovered. Flowers might not always represent beauty in Robert Frost’s poetry. Symbolism is present in every line of the nature’s poet’s poems. The everyday objects presentRead MoreEssay about The Dark Side of Humanity Exposed in Robert Frosts Poetry991 Words   |  4 PagesThe Dark Side of Humanity Exposed in Robert Frosts Poetry Robert Frost is often referred to as a poet of nature. Words and phrases such as fire and ice, flowers in bloom, apple orchards and rolling hills, are all important elements of Frosts work. These ‘benign objects provide an alternative way to look at the world and are often used as metaphors to describe a darker view of nature and humans. In Frosts poetry, the depth is as important as the surface. The darker aspects of Frosts poetry

Annotated Bibliography Khan Academy - 962 Words

Annotated Bibliography Khan Academy (2015) You can learn anything a. Growing your mind b. The Growth Mindset c.Success through effort. Available at: https://www.khanacademy.org/youcanlearnanything. (Accessed: 31th October, 2015). a) Growing your mind â€Å"Growing your mind† is an informative (educational) film clip where they talk about how intelligence can be improved. It was displayed on Khan Academy website which has a mission â€Å"to provide a free world-class education for anyone, anywhere.† It would appear they created the film to enlighten people that our brains can be reconstructed by challenging it and making stronger connections between neurons. The producers compared our brains to a muscle: the more stimulation and training they get, the more developed it will be. Having struggles, getting things wrong, and then receiving feedback of the mistake essentially stimulates our brain. He claims that this theory is supported by research and studies on both animals and humans. However, he did not state the name of researchers that conducted the studies he was talking about in the film, which can make his claim less reliable. This can make us question how valid his claim is. b) The growth mind-set This is a video was posted on the khan academy’s website where the founder, Sal Khan interviews Carol Dweck a professor of psychology, Stanford. The main aim of this interview is to inform all people about growth mindset and how you can grow and challenge it. Deweck described growthShow MoreRelatedThe Chicago School Of Professional Psychology Essay1221 Words   |  5 PagesWritten Assignment 4.1: Annotated Bibliography Luis A. Santiago-Gaetan The Chicago School of Professional Psychology Brief Introduction This paper contains a brief annotated bibliography of research articles selected on the specific research topic of the perceived institutional ethical behavior of US-based multinational corporations and its relationship with organizational longevity. Following the five peer-reviewed qualitative research articles. APA Annotation Aleksic, A. (2013). How OrganizationsRead MorePerceived Institutional Ethical Behavior Of Us Based Multinational Corporations And Its Relationship With Organizational Longevity Essay1209 Words   |  5 Pagespaper contains a brief annotated bibliography of research articles selected on the specific research topic of the perceived institutional ethical behavior of US-based multinational corporations and its relationship with organizational longevity. Following the five peer-reviewed qualitative research articles. APA Annotation Aleksic, A. (2013). How Organizations Achieve Longevity: The Role of Change Management in Building Their Sustainability. International journal of the academy of Organizational behaviorRead MoreAnnotated Bibliography: Current Trends in Technology Based Learning1210 Words   |  5 PagesLearning by John Keilman concentrates on apps and online education. New trends in technology-based learning are good resources for struggling students and give elementary educators a chance to explore the virtual education in their classroom. Annotated Bibliography Bajaj, G. (2013, Aug 19). Massive open online courses: Should educators worry? Financial Express. Retrieved from: http://search.proquest.com/docview/1425725505?accountid=28844 Author, Gita Bajaj focuses on Massive Open Online CoursesRead MoreA Research on the Internal Control for Information Security3378 Words   |  13 Pagesï » ¿Internal Control for Information Security PLEASE PUT THE TOPIC DEFINITION STATEMENT HERE AT THE FIRST PAGE PLEASE PUT THE ANNOTATED BIBLIOGRAPHY AT THE LAST PAGE BEFORE THE REFERENCE PAGE Introduction Control is a set of mechanism that assists an organization to attain the desired objective. Control is fundamental to achieve organizational goal, and control aligns the aspiration of workforce with their capabilities. On the other hand, internal control for information security is the practice

Technical Description Sample Free Essays

TECHNICAL DESCRIPTION LOT-1 PCS-01-005351 A parcel of land (Lot-1, Pcs-01-005351, being a portion of Lots-165 and 166, PLS-1110, Alilem Public Land Subd. L. R. We will write a custom essay sample on Technical Description Sample or any similar topic only for you Order Now C. Rec. No. ___________) situated at Brgy. Poblacion, Mun. of Alilem, Prov. of Ilocos Sur, Island of Luzon. Bounded on the S. along line 1-2 by Guis-it St. (10. 00 m. wide); on the W. along line 2-3 by Lot-167, PLS-1110; on the N. along line 3-4 by Lot-164, PLS-1110 and on the E. along line 4-1 by Lot- 2 of the consolidation and subd. plan. Beginning at a point marked â€Å"1†of Lot-1 on plan, being S. 65?. 02’ E. , 348. 29 m. from BLLM No. 1, PLS-1110, Alilem Public Land Subd. thence N. 7? 42’ W. , 16. 41 m. to point 2; thence N. 10? 27’ E. , 30. 59 m. to point 3; thence S. 69? 49’ E. , 16. 76 m. to point 4; thence S. 10? 42’ W. , 28. 29 m. to point 1; point of beginning, containing an area of FOUR HUNDRED EIGHTY FIVE (485) SQUARE METERS. All points referred to are indicated on the plan and were marked on the ground with BL cyl. conc. mons. 15Ãâ€"40 cms. except points 1 and 4 which are PS cyl. conc. mon. 15Ãâ€"50 cms. Bearings Grid, date of orig. survey was on April-May, 1983; date of consol. and subd. survey was on October 10, 2010 executed by Engr. Edmund A. Soliven and was approved on August 11, 2011. CERTIFIED CORRECT: How to cite Technical Description Sample, Essays

Accounting Theory and Contemporary Issues IFRS Sustaining Report

Question: Describe about the Accounting Theory and Contemporary Issues for IFRS Sustaining Report. Answer: Introduction In the current business environment, most of the companies' board of directors, management team, and executives are investing more time and resources on the sustainability issue. The main environmental issues include carbon, use of water, biodiversity, use of technologies that are energy efficient, etc (CDSB, 2013). An effective step towards the implementation of sustainability practices throughout the world is the requirement of ensuring the environmental and sustainability accounting and reporting. For many academics, to examine the role of IFRS in supporting sustainability reporting is one of the interested areas. There are also various studies in the academic literature, which have researched the usefulness of IFRS to contribute in making the future of reporting. The main aim of this report is to critically analyzes the available literature that reflects on the utility of IFRS for sustainability reporting from both current and future perspectives. The report contains two parts, t he first part presents the literature on the identified issue, and the second part deals with a specific country of the choice in order to discuss both current and potential use of the accounting standards to support sustainability reporting. The selected country for this report is Japan. Part A: IFRS Usefulness It is assessed that for the purpose of financial reporting, 'International Financial Reporting Standards' (IFRS) have become the real global standard. The increasing use of this standard by different countries validates its quality to ensure the compliance with different national and international regulatory frameworks (IFRS 2015). But, at the same time, it is difficult to determine the usefulness of IFRS for sustainability reporting. The below section presents an analysis of the available literature, which suggests the IFRS's effectiveness in concern to the environmental reporting. The study by Hendrik and Wieriks (2013) discusses the potential usefulness of IFRS for the purpose of sustainability reporting. By referencing to the IFRS, the authors argued that there are likely important benefits in the framework of financial reporting for the environmental and sustainability reporting (ESR). It is because it provides the context within which effective practices for the reporting of sustainability issues can be developed and operated. The authors contended that the different requirements of IFRS including the reporting objectives, the users, measurements, and the qualitative features are relevant to the ESR in a similar way as they are to the monetary information. It shows the potential usefulness of IFRS for ESR. At the same time, Apergis, Eleftheriou, and Payne (2013) argued that IFRS is beneficial for the sustainability reporting because it provides incentives for a environmental sustainable firm. For instance, the scholars illustrated that the IFRS authorities partly act an organizational eco-innovation that permits companies to follow new regulatory structures and environmental schemes in order to cut down the industrial pollution and waste as well as getting better the quality of the products/services through the introduction of inputs of the production that are environmentally superior. They also argued that IFRS as a mandatory regulation forces companies to embrace eco-innovating systems. For the reason, firms, which are not environmental sustainable can face many penalty risks as they have not reduced their pollution level. It shows that IFRS can be effective to promote the reporting for sustainability issues by firms worldwide. Concurrently, it is also evaluated from the study by Barbu, Dumontier, Feleag, and Feleag (2011) that mandatory disclosures such as IFRS address both monetary and non-monetary information and mention a firm's operations environmental impact including water, emissions, etc. IFRS is also beneficial to show a company's commitment to the environmental protection as well as the limitation of contrary effects of the economic activities on the natural environment. It suggests that the use of IFRS can be helpful to contribute in improving the effectiveness of sustainability reporting. At the same time, the authors also state that the IFRS compliance in relation to the environmental issues depends on the tradition that a firm follows in relation to the reporting of environmental disclosure. The authors also found that the size of the firms as well as national regulatory requirements matter in relation to the environmental reporting. They also conclude that the application of IFRS in relation to the environmental reporting can vary among different companies as well as in various countries. Thus, on the basis of above authors' views, it can be discussed that although IFRS is effective to support companies on the reporting of environmental issues, however as per the firm's current disclosure requirements and national conditions, a company can decide to use the IFRS for the reporting purpose. Similarly, Falkner (2013) suggests through his study that IFRS currently uses a high threshold for the firms to record risks and liabilities related to environmental issues in the financial statements. The main significance of this is that only in limited cases, the firms that have caused harm to environmental issues are being likely to report these as risks or liabilities. The author also confirms that IFRS does not discourage investors to divest from the firms that are not environmental sustainable or invest more in those firms that create benefits to the environment. It also reflects the high usefulness of IFRS for the sustainability reporting from both current and future positions. Additionally, it is also reviewed from the literature that IFRS provides various complete standards that renders a useful basis for assessing assets, expenditures, and liabilities related to environment. At the same time, as the IFRS as an accounting practice is featured by identification, measurement and disclosure, it has the potential to bring accountability in the context of sustainability reporting. Concurrently, as more than 100 countries provide legal support to IFRS, it has also capability to contribute in environmental reporting and accountability into both regulatory frameworks and financial markets (Beatty and Samuelson, 2012). Overall, it can be discussed that IFRS can be useful for improving the effectiveness of sustainability reporting. It is because it suggests ways to adopt effective environmental strategies, provide a solid background for the accounting and reporting purpose, and ensure the increased accountability in this area. Part 2: Accounting Standards in Japan Overview It is assessed that in Japan, since 1998, the number of companies issuing environmental reports are rapidly increasing. At the same time, it is also found that the companies are also providing monetary environmental accounting information in the sustainability reporting. There are several reasons behind the increasing trend towards environmental reporting. It is evaluated that government initiatives are the main reason behind increasing sustainability reporting and disclosure of environmental accounting information. To support corporate ESR, the Ministry of Environment in Japan has issued 'Environmental Reporting Guidelines: Guidance for Publishing Environmental Reporting: Fiscal year 2000 version' (Saka, 2003). These guidelines draft the reporting principle, content and the structure of the sustainability report. Additionally, there are also other reasons such as award system for environmental reporting, rating agencies, growth of eco-fund, certifications SO14001', and credibility o f environmental information that result in increasing ESR in Japan. In the world, Japan is the third largest economy and remains to be a major capital market worldwide. A range of measures have introduced by Government agencies, business organizations and groups of investor in Japan that encourage companies to report on the risks related to their climate change as well as performance, strategies, and opportunities (CDSB, 2013). Japan moves one step ahead to support sustainability reporting with the introduction of Climate Disclosure Standards Board (CDSB) in the year 2012. CDSB depends on and adopts applicable principles from reporting practices that are exist already and also from established financial and governance reporting practices in order to support sustainability reporting (CDSB, 2013). Accounting Standards In a general way, Japan has also contributed in the area of sustainability reporting and in a specific manner, in the field of environmental accounting and auditing. 'The Japanese Institute of Certified Public Accountants' (JICPA) developed an 'environmental auditing subcommittee' that was followed by other different committees including greenhouse gas emissions, CSR information technical and CSR assurance, etc (Visser, 2012). The data also demonstrates that Japan continues to be among the leading environment and sustainability reporter in the world (Visser, 2012). It shows that the government in Japan is a major factor to promote environmental accounting, auditing, and reporting. The below section defines the accounting standards that are currently used and have the potential to support ES reporting. Japan Environmental Policy Priorities Index (JEPIX): In Japan, other than publically authorized and government recommended environmental accounting methods, some privately adopted standards such as JEPIX are used increasingly for sustainability reporting (Schaltegger, Bennett, and Burritt, 2006). It is evaluated that many leading companies in Japan have introduced JEPIX as an eco-efficient and ecological accounting system for preparing sustainability reporting. The benefit of following this standard is that it allows to reveal environmental and sustainability data with greater reliability, relevancy, and comparability. Mandatory GHG accounting system The 2005 Mandatory GHG accounting system is the main standard that assists sustainability reporting in Japan. It was introduced under 'the 2005 Act on Promotion of Global Warming Countermeasures' (Kauffmann, Less, and Teichmann, 2012). The main aim of this accounting standard of Japan is to declare and visualize greenhouse gas emissions information in public in order to encourage business people to take voluntary actions. There are four kinds of GHG reporting schemes in Japan that can be followed by companies for reporting purpose. These include 'Japanese Voluntary Emission Trading Scheme (JVETS) (2005), Mandatory GHG Accounting and Reporting System (2006), Experimental Emissions Trading Scheme (2008), and Tokyo ETS (2010)' (Kauffmann, Less, and Teichmann, 2012). Among all these standards JVETS and EETS are voluntary schemes while GHG accounting system and Tokyo ETS are compulsory systems. It is evaluated that after the implementation of GHG accounting standard, the disclosure of car bon emissions and other information about sustainability and environment have increased in Japan. It shows that this accounting standard plays an important role to support reporting on environment since 2005. GRI Standard GRI sustainability reporting framework is the most widely followed model. The GRI model is an accumulation of different documents on the reporting guidance. All these documents were developed through a process, which involve multi-stakeholders as well as global review perspectives. Additionally, it is beneficial because its design supports firms in developing sustainability reports and environment, social, and governance (ESG) disclosures (EY and Boston College Center for Corporate Citizenship, 2013). The main usefulness of GRI for preparing sustainability reports is that on one hand, it provides a standard format of reporting, and on the other hand, it renders effective guidance related to material issues (Deloitte, 2014). The main emphasize of GRI is that the firms consider those social and environmental aspects that are most important to the stakeholders as well as can have the significant impacts on the business. Concurrently, as many investors globally want assurance about susta inability information, the use of GRI framework can be beneficial for enhancing assurance about sustainability reporting in Japan. Moreover, around the world, the guideline by GRI are specified as a practical manual that outlines reporting principles, standards for disclosure, as well as approaches to strengthen the sustainability reporting. It is assessed that GRI guidelines emphasize on human rights, labor patterns, and fair working terms, But, these are not common issues in Japan, which is the reason that only a few firms make references of these in their sustainability reporting. It is also evaluated that in the context of ESG, Japanese companies incline to be strong in the environment (E), but weaker in the areas like social (S) and governance (G) (Naomichi, 2016). It indicates that the focus on socially responsible management will be a challenge for companies in Japan in relation to sustainability reporting. The report by Naomichi (2016) also suggests that as nowadays, Japanese companies are the part of global economy, it will create the need for most of the companies to follow standards and the disclosure requirements that are accepted internationally for the purpose of sustainability reporting. It also demonstrates that GRI guidelines are not thoroughly followed in Japan for sustainability reporting, but there is need to ensure compliance with these guidelines in order to ensure the success at global marketplace. Benefits of Implementing Accounting Standards for preparing Reports in Japan The use of accounting standards to prepare sustainability reports provide several benefits to companies. These benefits are effective to indicate the potential use of these standards to support sustainability reporting in Japan. The below section summarizes these benefits. Efficiency, Innovation, and Management of Waste: The use of accounting standards like GRI and IFRS in preparing environmental reports can be beneficial for a firm to develop new ways to gather data as well as to think differently to adopt long-held practices. Furthermore, the collected data from the reports may support firms to adopt innovative process, know about growth areas, and reduce waste. For instance, IFRS is an effective standard that encourages companies to adopt innovative environmental processes to reduce the adverse impact and make sure about the long-term business survival (Hull and Rothenberg, 2008). It shows that the adoption of this standard can be beneficial to support sustainability reporting in Japan. Employee Loyalty and Financial Performance: It is also assessed that when companies use international accounting standards for sustainability reporting, it also provides them several tangible and intangible benefits. The main intangible benefits include reputation, increased customer satisfaction, and employee loyalty (EY and Boston College Center for Corporate Citizenship, 2013). In this, it is assessed that environmental reporting positively influences employees' to perform better and contribute in increasing overall business productivity. It also provides a tool to the company to improve current recruitment practices as it develops firm's reputation in disclosure and responsibilities areas. At the same time, the development of such reports is also supportive to attain customers' trust and develop loyalty as nowadays, many consumers believe in a sustainable organization. In addition to these benefits, preparation of sustainability reports is also beneficial to improve overall financial performance. It is helpful to improve f irm's liquidity position as well as share price resulting in increasing the financial performance (Lang, Lins, and Maffett, 2012). Management of the Risk: Accounting standards also reflect that the firms that report on organizational environment and sustainability can be better able to forecast and manage different business risks. It is because the development of sustainability reporting may permits firms to predict and organize for issues related to communities of operations, enhance alertness in process improvement, and forecast for future materials scarcity (EY and Boston College Center for Corporate Citizenship, 2013). For example, many global firms follow GRI standard in order to consider issues related to supply chain sustainability. Thus, it shows that the use of international standards in preparing sustainability reports can be beneficial for effective risk management. Thus, it is clear from the above discussion that the adoption of GRI frameworks and other standards for reporting provide transparency that further offers many social and financial benefits. In contrast, it is also assessed that the development of sustainability reports as par international standards like GRI and others require lot of work that can increase the total business cost. But, at the same time, as the benefits of these standards outweigh their cost, these can be supportive to promote the use of sustainability reporting in Japan. Conclusion From the above discussion, it can be summarized that IFRS is useful for sustainability reporting. It can be summarized that IFRS provides an effective framework for developing reports. It can also be stated that IFRS's requirements related to the objectives, measures, and qualitative comparison characteristics can be effective to prepare both financial and non-financial reports. It is the reason that IFRS has the potential to prepare effective sustainability reporting. At the same time, it can also be concluded that as the international standards such as IFRS assists companies to adopt effective strategies and techniques to ensure environmental sustainability, these can be useful in future for making effective reports in the area of environment and sustainability. In addition to this, it can also be stated that the use of accounting standards can be beneficial to support sustainability reporting in Japan. It is found that currently, GHG accounting standard supports environmental and sustainability reporting in Japan. It can also be concluded that GHG is an effective standard for assisting in reporting about sustainability in Japan. In last, it can also be concluded that in regard to the future, the use of international standards such as IFRS, GRI, etc. can be beneficial. It is because as currently, most of the Japanese companies operate their business globally, the application of these standards will be beneficial to enhance the credibility towards the reports. References Apergis, N., Eleftheriou, S. and Payne, J. E. (2013) The relationship between international financial reporting standards, carbon emissions, and RD expenditures: Evidence from European manufacturing firms. Ecological Economics 88, pp. 5766. Barbu, E., Dumontier, P., Feleag, N. and Feleag, L. (2011) Mandatory environmental disclosures by companies complying with IAS/IFRS: The case of France, Germany and the UK. Available at: https://halshs.archives-ouvertes.fr/halshs-00658734/document [Accessed: 22nd September, 2016]. Beatty, J. F. and Samuelson, S. S. (2012) Business Law and the Legal Environment, Standard Edition. USA: Cengage Learning. CDSB (2013) Corporate climate change reporting: Japan Focus. Available at: https://www.cdsb.net/sites/cdsbnet/files/cdsb_japan_report.pdf [Accessed: 24th September, 2016]. Deloitte (2014) Navigating the Evolving Sustainability Disclosure Landscape. Available at: https://www2.deloitte.com/content/dam/Deloitte/us/Documents/risk/us-aers-sustainability-reporting-landscape.pdf [Accessed: 24th September, 2016]. EY and Boston College Center for Corporate Citizenship (2013) Value of sustainability reporting. Available at: https://www.ey.com/Publication/vwLUAssets/EY_-_Value_of_sustainability_reporting/%24FILE/EY-Value-of-Sustainability-Reporting.pdf [Accessed: 24th September, 2016]. Falkner, R. (2013) The Handbook of Global Climate and Environment Policy. USA: John Wiley Sons. Hendrik R. and Wieriks, Y. (2013) The Landscape of Sustainability Assurance. Eburon Uitgeverij B.V. Hull, C. E. and Rothenberg, S. (2008) Firm Performance: The Interactions of Corporate Social Performance with Innovation and Industry Differentiation. Strategic Management Journal, 29(7), pp. 781789. IFRS (2015) Available at: https://www.ifrs.org/use-around-the-world/documents/financial-reporting-standards-world-economy-june-2015.pdf [Accessed: 24th September, 2016]. Kauffmann, C., Less, C. T., and Teichmann, D. (2012) Corporate Greenhouse Gas Emission Reporting: A Stocktaking of Government Schemes. OECD Publishing. Available at: https://www.oecd.org/daf/inv/investment-policy/WP-2012_1.pdf [Accessed: 24th September, 2016]. Lang, M., Lins, K. V. and Maffett, M. (2012) Transparency, Liquidity, and Valuation: International Evidence on When Transparency Matters Most. Journal of Accounting Research, 50(3), pp. 729774. Saka, C. (2003) ENVIRONMENTAL ACCOUNTING IN JAPAN RECENT EVIDENCE. Available at: https://www.unisa.edu.au/Global/business/centres/cags/docs/apcea/APCEA_2003_9(4)_Saka_Burritt.pdf [Accessed: 24th September, 2016]. Schaltegger, S., Bennett, M., and Burritt, R. (2006) Sustainability Accounting and Reporting. Germany: Springer Science Business Media. Visser, W. (2012) The Quest for Sustainable Business: An Epic Journey in Search of Corporate Responsibility. Greenleaf Publishing.