The applicability of environmental budgeting to Japanese local governments
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概要
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One of the methods for environmental budgeting called "ecoBUDGET®" has been trialed by some European cities and regions. ecoBUDGET® was first proposed by ICLEI- Local Government for Sustainability in early 1990s. Even in Japan, ICLEI-Japan and the Development Bank of Japan recently started to study ecoBUDGET®. Also, some local governments have recently introduced environmental accounting system in their environmental management, and have disclosed information to the residents. The objectives of this paper are to examine the way to establish a system for environmental protection under local governmental jurisdiction, the tool to ensure accountability for the residents, and the applicability of ecoBUDGET® and environmental accounting to Japanese local governments. To achieve those objectives, this study focuses on the environmental policies, which are employed by the Japanese local governments. Therefore, ecoBUDGET® and environmental accounting should be placed as the useful tool to support the policy-decision making for local governments. After the examination of ecoBUDGET® and environmental accounting in the policy making context, 6 positive drivers to introduce these tools in Japanese local governments are clarified, while 8 negative drivers are identified. Finally, in order to improve environmental performance under governmental jurisdictions, some ways to eliminate those negative drivers are suggested.
- 横浜国立大学経営学会の論文
- 2006-06-15
横浜国立大学経営学会 | 論文
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