A Study of Environmental Accounting for Corporate Governance

本研究旨在构建有助于企业治理的环境会计模型。环境会计通常显示环境保护活动的成本和效果的结果，或与社会和公司可持续发展有关的支出，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)实施压力的加大，环境管理实践被纳入企业社会责任管理活动，构成了企业社会责任管理体系。因此，必须从企业社会责任管理和公司治理的角度对环境会计实践进行重新审视，并与之相伴而生。通过对日本、欧盟和其他国际组织，特别是国际标准化组织企业社会责任活动的调查，以及通过环境管理会计(EMA)，本研究明确了基于环境质量管理和成本计算的风险管理方法对于企业社会责任管理和治理体系是有用的。此外，对在中国工作的日本中型企业的实地调研表明，企业社会责任的现行做法在不同国家有所不同，在生产过程和商业实践中发现了各种成本因素，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。为了公司的发展，需要新的公司政策和商业模式。因此，笔者建议将普适性和生态治理这两个新概念作为企业社会责任管理的管理理念，并通过利益相关者的参与对成本因素进行分析，将其引入企业社会责任创新会计。

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.