環境会計の情報開示と環境コストに関する研究 : 国内乗用車産業のケース

元データ 埼玉学園大学

概要

In what ways can comparable information on environmental accounting and the contentof environmental cost be disclosed? Environmental accounting information from the environmentalreports of domestic automakers was used to create a format of the commonalitiesin the environmental accounting of domestic automakers. The eight companies whichwere the focus of this research were Toyota, Nissan, Honda, Mazda, Mitsubishi Motors,Suzuki, Daihatsu, and Fuji Heavy Industries. Environmental accounting format items wereorganized into the following three groups: I. Environmental accounting fundamentals: timeframe, range of calculated data, and definition of terms. II. Three elements of the environmentalaccounting format: 1. six classifications of environmental cost, 2. quantitative effect,3. actual economic effect. III. Explanations: 1. of cost total and the basis for its riseand fall, 2. of progress in environmental research development, 3. of the reasons for therise and fall in quantitative effect, 4. of the reasons for the rise and fall in actual economiceffect.

著者

吉田 雄司 埼玉学園大学経営学部

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