【正文】 e matrix is intended to organize the costs and benefits set out by the MOE environmental accounting guidelines in a clear way, as is expected to be particularly useful in budgeting. Environmental target costing is a method for adding some environmental elements to traditional target costing. This method supports corporate activities of design and development of environmentalconscious products in terms of product costs. The workbook proposed a framework for constructing the 6 methods and provides a number of case studies including Sony, IBM and Canon. Material flow cost accounting is the main theme of Section 4. Material flow cost accounting was originally developed in Germany (Strobel and Redmann, 2020), and the authors of the workbook introduced this tool into some Japanese panies (Kokubu and Nakajima). These pilot efforts were successful, and material flow cost accounting seems to have significant potential in the Japanese context. This section explains the theory of material flow cost accounting as well as the pilot assessments. Section 5 discusses lifecycle costing. The main purpose of this section is to integrate cost accounting and LCA impact assessment. This section surveys practices for valuing external environmental costs and conducts a case study of lifecycle costing of refrigerators. Section 6 discusses corporate practices introducing an environmental performance index such as CO2 emission, quantity of wastes, green product rate and so on into their corporate or divisional performance evaluation system. Those indices are based on corporate environmental policy. This section consists of case studies, including Sony, Ricoh, Canon and Osaka Gas. Those panies have already introduced some environmental performance index into their corporate performance evaluation schemes. After releasing the workbook, METI held EMA seminars in Tokyo and Osaka. While METI continues to develop new EMA tools, the ministry’s focus is promoting diffusion of EMA concepts and practices. While the METI workbook is targeted at larger panies in the manufacturing sector rather than smaller panies, the diffusion of EMA for small and mediumsized panies is perceived as a next important issue of their projects. 3 SUMMARY OF PREVIOUS RESEARCH RESULTS In 2020 Kokubu et al. conducted a survey of environmental accounting practices. They sent out questionnaires on environmental accounting to the 216 panies that had disclosed environmental accounting information in their environmental reports and 159 valid responses were received. From this previous study, the following findings are relevant to this paper: 7 1. Concerning the purpose of environmental accounting, per cent of the responding panies considered external reporting the primary purpose of environmental accounting. Only per cent saw internal management applications as more important. However, per cent of panies emphasized both. 2. Concerning the benefits of environmental accounting, only per cent of the panies answered that environmental accounting was useful for internal environmental management. This result suggested that, at the time, the perceived usefulness of environmental accounting for internal management was limited. 3. Concerning environmental accounting for internal use, per cent of the panies used the same environmental accounting methods and metrics as they used for external disclosure purposes. per cent used somewhat modified versions of these methods and metrics. Only per cent of the panies employed some different environmental accounting methods and metrics for internal use than those they used for external environmental accounting. Based on these results, Kokubu et al. (2020) concluded that Japanese corporate environmental accounting was oriented to external reporting. And that in substantial part this was due to the emphasis the MOE gu