A Study of Environmental Accounting for Corporate Governance

公司治理环境会计研究

基本信息

批准号：
16530302
负责人：
CHBA Takanori
金额：
$ 0.96万
依托单位：
Meiji University
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (C)
财政年份：
2004
资助国家：
日本
起止时间：
2004 至 2006
项目状态：
已结题

项目摘要

This study aims to build up the Environmental Accounting models, which contribute to Corporate Governances of enterprises. Usually, the environmental accountings show the results of the costs and the effects of environmental protection activities, or the expenditures related to the social and company sustainability, especially on the aspects of activities, products and services of organizations. But, as the pressures on Corporate Social Responsibility (CSR) implementation grow up, the environmental management practices are took into CSR management activities and consist of such CSR management system. Therefore the environmental accounting practices have to be reviewed upward by the point of CSR management and Corporate Governance, and re-built up accompanied with them.Through the surveys of CSR activities in Japan, EU, and other international organizations, especially ISO, and through the environmental management accounting (EMA), this study makes it clear that the risk-management approaches based upon the environmental quality management and costing are useful for CSR management and governance systems. Moreover, the field researches into the Japanese medium-sized company working in China reveal that the CSR current practices are different between countries and various cost factors are found out in the production processes and the business practices, not only at labor management and quality control activities but also at employee welfare and skilled worker's problems. For the sake of the company development, new corporate policy and business models are required. So I suggest, as the application of this research, the new concepts, "Universality" and "eco-governance", as the management philosophy based on CSR management, and the analysis of the cost factors by the stakeholders engagement, bringing to CSR innovation accounting.

这项研究旨在建立环境会计模式，这有助于企业的公司治理。通常，环境会计显示了环境保护活动的成本和影响的结果，或与社会和公司可持续性有关的支出，尤其是在组织，产品和服务的方面。但是，随着企业社会责任的压力（CSR）的实施的压力，环境管理实践将进入CSR管理活动，并包括此类CSR管理系统。因此，必须通过企业社会责任管理和公司治理的目的对环境会计实践进行审查，并与他们重新建立。通过日本，欧盟和其他国际组织（尤其是ISO）的企业社会责任活动进行调查，尤其是ISO，以及通过环境管理会计（EMA）（EMA），这项研究清楚地表明，该系统的管理层是对环境管理和成本的质量和成本的，并且成本高质量。此外，对在中国工作的日本中型公司的现场研究表明，在生产过程和业务实践中发现了企业社会责任的当前做法不同，不仅在劳动管理和质量控制活动中，而且在员工福利和熟练的工人问题中都发现了各种成本因素。为了公司开发，需要新的公司政策和业务模式。因此，我建议，随着这项研究的应用，新概念，“普遍性”和“生态政府”，作为基于CSR管理的管理理念，以及利益相关者参与对成本因素的分析，从而带给CSR创新会计。