環境報告書における環境会計情報の開示(総合化学工業のケース)

概要

The environmental reports issued by 7 companies(Mitsubishi Chemical,Mitsui Chemi-cals,Asahi Kasei,Shin-Etsu Chemical,Showa Denko and Tosoh)in the diversified chemi-cals industry were verified from qualitative and quantitative points of view.Qualitatively,first the disclosure of environmental accounting information draws upon the Environ-mental Accounting Guidelines provided by the Environment.But the re-ports do not necessarily disclose the 3 constituent elements of environmental accounting.Second,the physical quantity effect is disclosed in detail in the item of environmental con-servation actvities.All companies do not disclose economic effects,and even if these ef-fects were disclosed,such disclosure is not continuous.Quantitatively,first about 80% of the environmental costs are expended in the business area,and roughly more than 60% of such costs are appropriated to pollution controls.Second,environmental costs in total sales have accounted for about 1.3% on average over the past 5 years.The amount of envi-ronmental of the total amount of capital investment has accounted for about 4.3% on average over the same period,while the environmental research and development costs of the total research and development costs account for about 3.4% on average over the same period.Lastly,the format of Showa Denko was taken up as an example of a for-mat of environmental accounting.

著者

吉田 雄司 埼玉学園大学経営学部

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