Comparative Study of Environmental Reports

环境报告比较研究

• 批准号: 12630036
• 负责人: YOSHIDA Fumikazu
• 金额: $ 1.73万
• 依托单位: HOKKAIDO UNIVERSITY
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for Scientific Research (C)
• 财政年份: 2000
• 资助国家: 日本
• 起止时间: 2000 至 2001
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-12630036/
• 关键词: Environmental Reports; Environmental Accounting; GRI; EMAS; Environmental Information Disclosure; GRI; EMAS; ISO14001; 環境情報開示

Recently, companies that make environmental reports to the public are increasing in and abroad. This situation is accompanied by the fact that environmental auditing like ISO14001 and EMAS of EU become popular. However, the standard and verification system of environmental report are not yet established.This research, first of all, examines the proposed guideline of environmental report. The GRI (Global Reporting Initiative) is, beyond an environmental report, intended to disclose information and dialogue of company's social responsibility. EMAS of EU is a combination of environmental audit and reporting system. The guideline of Japanese Ministry of Environment on environmental report is good enough for the companies that intended to publish their environmental report.Secondly, this study examines the report of EMAS and Japanese companies. Reports of EMAS have variety of items and contents of reports. Japanese companies reports are qualitatively improved recently. However, society has to evaluate negative information. The third party verification is the next agendaThirdly, the third party's auditing is not yet established. For that purpose, the standard of reporting and environmental accounting is necessary. Also the qualification of auditor is a big issue.

近年来，国内外向公众提供环境报告的公司越来越多。与此相伴随的是以ISO14001和欧盟EMAS为代表的环境审计的兴起。本研究首先探讨环境报告准则之建议，并针对环境报告准则之内容，提出环境报告准则之建议。GRI（全球报告倡议组织）除了环境报告外，还旨在披露公司社会责任的信息和对话。欧盟的EMAS是环境审计和报告制度的结合。日本环境省的环境报告指南对于有意发布环境报告的企业来说是足够好的。其次，本文对EMAS和日本企业的环境报告进行了考察。环境管理评估报告的项目和内容多种多样。日本公司的报告最近在质量上有所改善。但是，社会必须评估负面信息。第三方审核是下一个突破口。第三，第三方审核尚未建立。为此目的，报告和环境会计标准是必要的。审计师的资格也是一个大问题。

项目成果

Christensen, M., H. Yoshimi: ""A Comparison of Japanese and Australian Second Tier Government Performance Reporting""in Chapter 5 of Aad Bac (eds.), International Comparative Issues in Government Accounting, Kluwer Academic publishers. 53-70 (2001)

Christensen, M., H. Yoshimi：“日本和澳大利亚二级政府绩效报告的比较”，载于 Aad Bac（编）《政府会计国际比较问题》第 5 章，Kluwer 学术出版社。

蟹江章: "わが国の監査基準および監査慣行に関する一考察"経済学研究(北海道大学). 50-3. 67-77 (2000)

Akira Kanie：“日本审计标准和实践的研究”经济研究（北海道大学）50-3（2000）。

吉田文和: "循環型社会基本法下の廃棄物問題の背景と解決への展望"廃棄物学会誌. 第12巻第2号. 86-95 (2001)

Fumikazu Yoshida：“循环型社会基本法中废物问题的背景及其解决方案的前景”日本废物管理学会杂志第12卷第2.86-95号（2001年）。

Kanie, A: ""Modern Auditing System, France's Syetem" (in Japanese)"Moriya Shoten. (2001)

Kanie, A：““现代审计系统，法国的系统”（日语）”守谷书店。

蟹江章: "税効果会計の光と影-繰延税金資産の回収可能性判断をめぐって-"税経通信. 56-1. 78-84 (2000)

Akira Kanie：“税收效应会计的光与影 - 关于确定递延税资产的可收回性 -”Tax Kei Tsushin 56-1（2000）。