Comparative Study of Environmental Reports

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。

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.