わが国の環境会計情報の分析(1)鉄鋼会社

概要

We have verified the environmental accounting information of four Japanese steel makers (Nippon Steel Corporation, JFE Holdings, Inc., Sumitomo Metal Industries, Ltd., and Kobe Steel, LTD.) in terms of qualitative and quantitative analysis. Qualitatively, there is a problem of uncertainty as relates to whether the scope of the calculated information represents a single company or a group of companies. The comparability of information is recognized to a certain extent, as all four companies have developed information with reference to the "Environmental Accounting Guidelines" of the Ministry of the Environment. Quantitative and economic effects as relates to environmental costs are not disclosed in the items of the four companies' environmental accounting. The information of quantitative effect can be checked in the items of material balance. As a quantitative analysis, about 70% of environmental conservation costs are appropriated to pollution prevention costs. The environmental conservation costs comprise about 2.55% of the total amount of sales on average over the past five years. The amount of environmental investment accounts for about 9.28% of the total amount of capital investment on average over the past five years, while environmental costs account for about 2.23% of operating costs on the same basis. Both the eco-efficiency indicator and environmental impact intensity indicator have improved, but it was found that no significant results have been produced.

著者

吉田 雄司 埼玉学園大学経営学部

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