わが国の環境会計情報の分析(4)総合建設会社

概要

The environmental accounting information of the five general contractors of Japan(Kajima, Shimizu, Obayashi, Taisei and Takenaka) was reviewed qualitatively andquantitatively. For the qualitative characteristics, it was found that for environmentalconservation costs, only expenses were calculated and that the investment amount wasrelatively small. This is because in the construction industry there are no plants as assetsand expenses for environmental measures are calculated at each construction site. It wasalso found that specific contents of research and development expenses for theenvironment could be referred to "Research and Development Activities" in `FinancialReports' rather than `CSR Reports.' For quantitative characteristics, a company spendsabout \22 billion on average for environmental conservation costs (expenses).Environmental conservation costs (expenses) accounted for 1.56% of the net sales of theaverage of five companies and environmental conservation costs accounted for 1.59% ofoperating expenses. It was discovered that in particular, environmental research anddevelopment expenses accounted for 24.4% of research and development expenses, whichis much more significant than other industries.

著者

吉田 雄司 埼玉学園大学経営学部

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