日本環(huán)境管理會(huì)計(jì)實(shí)務(wù)外文翻譯-wenkub
2023-05-19 00:52:06 本頁(yè)面
【正文】 elines, 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 environmental costs addressed by the guidelines are limited to environmental conservation costs and do not include either material costs or social costs. Specifically, the guidelines set out and address seven categories of environmental conservation costs: 1 Business area costs: environmental conservation cost for controlling the environmental impacts that are caused within a business area by production and service activities. 2 Upstream/downstream costs: environmental cost for controlling environmental impacts that are caused in the upstream or downstream as a result of production and service activities. 3 Management activity costs: environmental cost in management activities. 4 Research and development costs: environmental cost in research and development activities. 5 Social activity costs: environmental cost in social activities 6 Environmental damage costs: environmental costs corresponding to environmental damages. 7 Others Regarding environmental conservation benefits, the guidelines classify these into four categories: (1) environmental conservation benefits concerning input resources, (2) environmental conservation benefits concerning environmental impacts and wastes from main business activities, (3) environmental conservation benefits concerning products and services of the pany, (4) other benefits. These environmental conservation benefits are, in principle, to be disclosed as a contrast to environmental costs. The economic benefits specified by the guidelines are classified into “economic benefits calculated on a credible basis” and “economic benefits based on hypothetical calculation”. The former includes some savings and revenues from environmental protection activities. The latter includes uncertain benefits such as risk avoidance 4 benefits. The guidelines require the pany to disclose only economic benefits calculated on a credible basis, but leave it open for panies, if they wish, to disclose the economic benefits based on hypothetical calculation without any additional guidance. The guidelines provide three formats for an environmental accounting statement within a corporate environmental report as follows: Format A: environmental cost only Format B: environmental cost and environmental conservation benefits Format C: environmental cost, environmental conservation benefits and economic benefits Format C is the most prehensive option, and is remended if the pany has the capacity to report at this level. The MOE guidelines have strongly influenced the voluntary environmental reporting practices of Japanese panies. Kokubu and Nashioka (2020) examined the disclosure of environmental accounting information by Japanese panies. They asked all 1,430 panies listed in the first section of the Tokyo Stock Exchange to provide a copy of any corporate environmental report. The study collected 257 reports (18%) published in . The percentage of the panies publishing environmental reports was not so high. However, among these 257 panies, 184 panies (71%) disclosed environmental accounting information. Furthermore, the authors found that a majority of those panies disclosing environmental accounting information followed the MOE environmental accounting guidelines. METI Initiative METI formed an environmental accounting mittee in 1999, the secretariat of which is the Japan Environmental Management Association for Industry (JEMAI). The mittee conducted a threeyear research project to develop EMA tools su
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