環境情報開示と市民参加(環境共生時代における産業・経営・会計の諸問題パートI)

概要

論文の詳細を見る
Such concepts as sustainable development and environmentally symbiotic societies are gaining support, but we are still unable to visualize these concepts. What we can do now is to develop mechanism which would enable such a society to be realized. These mechanisms include, at first, a mechanism for the circulation of sufficient information regarding how individual corporation and administrative authorities are addressing environmental issues and, a mechanism which would enable daily activities of informed citizens to help to realize a more desirable society. More specifically, conceivable approaches to such mechanisms include the philosophy of socially responsible investment which would be commanded not only by expected returns but also by social values, and "green consumerism" which would require consumers not to buy the products of environmentally unfriendly manufacturers. This paper describes the activities of CERES, which is putting these ideas into practice in the U. S., and compares the mechanism of the environmental information disclosure which supports such activities with its Japanese counterpart. The paper further identifies problems in the existing administrative mechanisms which take no heed of opportunities for citizens' participation.
日本大学の論文
1993-04-15