@article{oai:kwansei.repo.nii.ac.jp:00020216,
 author = {阪, 智香 and Saka, Chika},
 issue = {1},
 journal = {商学論究},
 month = {Jun},
 pages = {121--138},
 title = {オーストラリアにおける環境会計・環境報告の現状},
 volume = {52},
 year = {2004}
}