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1 * ** 2001a %(2000 ) 30.9% GRIGlobal Reporting Initiative 2001 (2000 ) 1990 (2001a) 10.4%(1998 )20.9(1999 ) % 34.2% * Kobe University TEL FAX kokubu@rokkodai.kobe-u.ac.jp ** Institute for Global Environmental Strategies, Kansai Research Center, Research Follow / C.P.A

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