Environmental Accounting in Japan : Trends and Current Practices of Environmental Accounting Disclosure and Environmental Management Accounting

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概要

• 論文の詳細を見る

• The objective of this paper is to give an overview of the environmental accounting scheme and practices in Japan. The following items are mentioned: trends in environmental reporting; trends in environmental accounting disclosure; the background to environmental accounting and governmental initiatives; a summary of the Environmental Accounting Guidelines of the Ministry of Environment (MOE); a summary of the Environmental Management Accounting Project of the Ministry of Economy, Trade and Industry (METI); a review of existing surveys that have examined the corporate disclosure practices of environmental costs and benefits, the influences of the MOE guidelines and the METI project on corporate practices, and the corporate attitude to introducing environmental accounting.

• 関西学院大学の論文

著者

• Saka Chika

  Associate Professor School Of Business Administration Kwansei Gakuin University.

関連論文

• Environmental Accounting in Japan : Trends and Current Practices of Environmental Accounting Disclosure and Environmental Management Accounting

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