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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.

本研究的目的是建立环境会计模型，为企业的公司治理服务。环境会计通常反映环境保护活动的成本和效果，或与社会和公司可持续性有关的支出，特别是组织的活动、产品和服务方面的支出。但是，随着企业社会责任（CSR）实施压力的增加，环境管理实践被纳入到CSR管理活动中，并构成了这样的CSR管理体系。通过对日本、欧盟等国际组织尤其是ISO的CSR活动的考察，以及对环境管理会计（EMA）的研究，本文认为，环境管理会计是企业社会责任管理和公司治理的重要组成部分。本文的研究表明，基于环境质量管理和成本核算的风险管理方法对企业社会责任管理和治理体系是有用的。此外，对在华日本中型企业的实地调查显示，各国企业社会责任的实施情况存在差异，在生产过程和经营实践中，不仅在劳动管理和质量控制活动中，而且在员工福利和技术工人问题上，都存在各种成本因素。为了公司的发展，需要新的公司政策和商业模式。因此，笔者建议，作为本研究的应用，以“普遍性”和“生态治理”的新概念作为基于企业社会责任管理的管理理念，并通过利益相关者参与的成本因素分析，为企业社会责任会计带来创新。