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Discussion Paper
Author:
Lee, Byung-Wook
This paper aims to identify differences and similarities between Japanese and Korean corporate managements in terms of environmental conservation practices and their institutional frameworks. Similar efforts have been made in the countries regarding the introduction of ISO14001 etc. However, there seems to be much difference between their...
Business Report
In his keynote speech K. Kokubu, professor at Kobe University and project leader at IGES Kansai Research Center stated the importance of environmental accounting not only for environmental conscious management itself, but for corporate management in general. Two initiatives of the Japanese government seem to have caused the change of behavior of...
Conference Proceeding
In his keynote speech K. Kokubu, professor at Kobe University and project leader at IGES Kansai Research Center stated the importance of environmental accounting not only for environmental conscious management itself, but for corporate management in general. Two initiatives of the Japanese government seem to have caused the change of behavior of...
Conference Proceeding
IGES関西研究センターのプロジェクトリーダーである神戸大学教授の國部克彦氏による基調講演では、環境会計が環境マネジメントだけではなく企業経営全般にとって重要であることが明示された。 日本政府による2つの取り組みが、日本企業の行動の変化に大きな影響を与えている。まず、環境省(MOE)の環境会計ガイドラインは、企業が環境報告書を通じて、環境会計情報の第三者への開示を増やすことを意図したものである。環境省による取り組みの一方で、経済産業省(METI)も取り組みを開始している。経済産業省による取り組みの結果として、さまざまな環境管理会計手法が開発された。これらの手法の中で、特にマテリアルフローコスト会計(MFCA)が将来的に有望な手法であると考えられている。...
Discussion Paper
The publication by corporations of information relating to the environment is becoming more and more widespread. In particular, there has been a rapid increase in the number of companies which disclose information in the form of environmental reports. An environmental report is a document for public consumption which sets out a company's efforts to...