{"created":"2023-05-15T15:33:34.407136+00:00","id":14132,"links":{},"metadata":{"_buckets":{"deposit":"0cfb9b1e-48fc-4bbb-bc27-e1bbb096855f"},"_deposit":{"created_by":1,"id":"14132","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"14132"},"status":"published"},"_oai":{"id":"oai:shiga-u.repo.nii.ac.jp:00014132","sets":["491:492:1900"]},"author_link":["50229","50230","50228"],"item_2_alternative_title_20":{"attribute_name":"タイトル(ヨミ)","attribute_value_mlt":[{"subitem_alternative_title":"ケンキュウ ノート ブンケン カイダイ Accounting for Climate Integrating Climate related Matters into Financial Reporting CDSB Guidance ソノ 1"}]},"item_2_alternative_title_22":{"attribute_name":"その他の言語のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Notes : Annotated Bibliography of CDSB Guidance “Accounting for Climate : Integrating Climate-related Matters into Financial Reporting” (1)"}]},"item_2_biblio_info_8":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2022-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"第430号","bibliographicPageEnd":"105","bibliographicPageStart":"88","bibliographic_titles":[{"bibliographic_title":"彦根論叢"},{"bibliographic_title":"The Hikone Ronso","bibliographic_titleLang":"en"}]}]},"item_2_description_43":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"subitem_description":"Departmental Bulletin Paper","subitem_description_type":"Other"}]},"item_2_description_7":{"attribute_name":"引用","attribute_value_mlt":[{"subitem_description":"彦根論叢, 第430号, pp. 88-105","subitem_description_type":"Other"}]},"item_2_full_name_2":{"attribute_name":"著者(ヨミ)","attribute_value_mlt":[{"nameIdentifiers":[{}],"names":[{"name":"アカツカ, ナオユキ"}]}]},"item_2_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{}],"names":[{"name":"Akatsuka, Naoyuki"}]}]},"item_2_publisher_35":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"滋賀大学 経済学会"}]},"item_2_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA1208814X","subitem_source_identifier_type":"NCID"}]},"item_2_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0387-5989","subitem_source_identifier_type":"ISSN"}]},"item_2_text_4":{"attribute_name":"著者所属","attribute_value_mlt":[{"subitem_text_value":"滋賀大学経済学部"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"赤塚, 尚之"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2022-01-24"}],"displaytype":"detail","filename":"hikoron430_ pp.88-105 akatsuka.pdf","filesize":[{"value":"636.8 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"hikoron430_ pp.88-105 akatsuka.pdf","url":"https://shiga-u.repo.nii.ac.jp/record/14132/files/hikoron430_ pp.88-105 akatsuka.pdf"},"version_id":"d0c4d1ea-4747-49cb-af2e-15a028b9c597"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"CDSB","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"climate-related matters","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"climate-related risks","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"IFRSs","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"IFRS Practice Statement","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"materiality","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"preparers of financial statements","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"primary users of financial statements ","subitem_subject_language":"en","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"〈研究ノート〉 文献解題 Accounting for Climate : Integrating Climate-related Matters into Financial Reporting (CDSB Guidance)(その1)","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"〈研究ノート〉 文献解題 Accounting for Climate : Integrating Climate-related Matters into Financial Reporting (CDSB Guidance)(その1)"}]},"item_type_id":"2","owner":"1","path":["1900"],"pubdate":{"attribute_name":"公開日","attribute_value":"2022-01-24"},"publish_date":"2022-01-24","publish_status":"0","recid":"14132","relation_version_is_last":true,"title":["〈研究ノート〉 文献解題 Accounting for Climate : Integrating Climate-related Matters into Financial Reporting (CDSB Guidance)(その1)"],"weko_creator_id":"1","weko_shared_id":1},"updated":"2023-05-15T16:13:32.340659+00:00"}