日本環(huán)境管理會(huì)計(jì)實(shí)務(wù)外文翻譯(已修改)
2025-06-01 00:52 本頁(yè)面
【正文】 1 中文 3550 字 本科畢業(yè) 論文 （ 設(shè)計(jì) ） 外 文 翻 譯 外文題目 ENVIRONMENTAL MANAGEMENT ACCOUNTING RACTICES IN JAPAN 外文出處 Implementing Environmental Management Accounting, 2020:321342 外文 作者 KATSUHIKO KOKUBU、 ERIKO NASHIOKA 原文 ： ENVIRONMENTAL MANAGEMENT ACCOUNTING PRACTICES IN JAPAN INTRODUCTION In Japan two governmental environmental accounting initiatives have been the primary agents for promoting, disseminating and producing those practices for private sectors. One is the Ministry of the Environment (MOE) initiative and the other is the Ministry of Economy, Trade and Industry (METI) initiative. The MOE initiative emphasizes the application of environmental accounting to munication with external stakeholders, and the METI initiative emphasizes internal applications of environmental accounting, which is environmental management accounting (EMA). The MOE initiative precedes the METI initiative。 MOE published an interim report in 1999 and environmental accounting guidelines in 2020, whereas METI published its environmental management accounting workbook in 2020. Therefore, external environmental accounting has been more diffused than EMA in this country. The MOE initiative undeniably influenced environmental accounting information disclosure in the form of corporate environmental reports. As Kokubu et al. (2020) showed, environmental accounting information disclosures in corporate 2 environmental reports were heavily influenced in content and format by the MOE environmental accounting guidelines. On the other hand, Kokubu et al. (2020) revealed that the use of environmental accounting for corporate management purposes in Japan is not so widespread. They argued that the development of EMA was critically important for corporate management. However, the survey of Kokubu et al. (2020) was conducted before the publication of the METI workbook. Before the publication, the environmental accounting knowledge of Japanese panies was restricted to the tools and methods discussed in the MOE guidelines, panies had little knowledge of the specialized EMA tools and methods. The purpose of the paper is to reexamine the Japanese corporate practices of environmental accounting one year after releasing the METI workbook by a questionnaire survey and to analyze some factors to promote environmental management accounting practices. Before discussing the results of the survey we will briefly explain the two governmental initiatives on environmental accounting. 2 GOVERNMENTAL INITIATIVES ON ENVIRONMENTAL ACCOUNTING MOE Initiative MOE started its first environmental accounting project in 1997. It formed an environmental accounting mittee and in 1999 published an interim report (MOE, 1999). MOE revised the report and released the environmental accounting guidelines in 2020 (MOE, 2020). These guidelines are not mandatory. Their main purpose is to encourage Japanese panies to disclose environmental accounting information to the public via voluntary corporate environmental reports. While the guidelines refer to the managerial function of environmental accounting, they place much more emphasis on external reporting/disclosure. The MOE issued revised guidelines in March 2020. The revisions were not major, and were mainly concerned with improving classification and measurement of environmental benefits. In addition to the environmental accounting guidelines, MOE published voluntary environmental reporting guidelines in 2020 (MOE, 2020). The environmental reporting guidelines set out the information that should be disclosed in an environmental report。 3 environmental accounting information is one disclosure category. The core contents of the environmental accounting guidelines concern environmental costs and benefits. The environme
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