A Study of Environmental Accounting for Corporate Governance

公司治理环境会计研究

基本信息

批准号：
16530302
负责人：
CHBA Takanori
金额：
$ 0.96万
依托单位：
Meiji University
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (C)
财政年份：
2004
资助国家：
日本
起止时间：
2004 至 2006
项目状态：
已结题

项目摘要

This study aims to build up the Environmental Accounting models, which contribute to Corporate Governances of enterprises. Usually, the environmental accountings show the results of the costs and the effects of environmental protection activities, or the expenditures related to the social and company sustainability, especially on the aspects of activities, products and services of organizations. But, as the pressures on Corporate Social Responsibility (CSR) implementation grow up, the environmental management practices are took into CSR management activities and consist of such CSR management system. Therefore the environmental accounting practices have to be reviewed upward by the point of CSR management and Corporate Governance, and re-built up accompanied with them.Through the surveys of CSR activities in Japan, EU, and other international organizations, especially ISO, and through the environmental management accounting (EMA), this study makes it clear that the risk-management approaches based upon the environmental quality management and costing are useful for CSR management and governance systems. Moreover, the field researches into the Japanese medium-sized company working in China reveal that the CSR current practices are different between countries and various cost factors are found out in the production processes and the business practices, not only at labor management and quality control activities but also at employee welfare and skilled worker's problems. For the sake of the company development, new corporate policy and business models are required. So I suggest, as the application of this research, the new concepts, "Universality" and "eco-governance", as the management philosophy based on CSR management, and the analysis of the cost factors by the stakeholders engagement, bringing to CSR innovation accounting.

本研究旨在建立环境会计模型，为企业的公司治理做出贡献。通常，环境会计显示环境保护活动的成本和效果的结果，或者与社会和公司可持续发展相关的支出，特别是组织的活动、产品和服务方面。但随着企业社会责任（CSR）履行压力的增大，环境管理实践被纳入CSR管理活动，并构成CSR管理体系。因此，环境会计实践必须从CSR管理和公司治理的角度进行向上审视，并与之相伴而重新构建。通过对日本、欧盟等国际组织尤其是ISO的CSR活动的调查，环境管理会计（EMA），本研究清楚地表明，基于环境质量管理和成本核算的风险管理方法对于企业社会责任管理和治理体系是有用的。此外，对在华日本中型企业的实地调查显示，不同国家的企业社会责任实践存在差异，不仅在劳动力管理和质量控制活动中，而且在生产过程和商业实践中也发现了各种成本因素。而且还关注员工福利和技术工人的问题。为了公司的发展，需要新的公司政策和商业模式。因此我建议作为本研究的应用，以“普遍性”和“生态治理”等新概念作为基于CSR管理的管理哲学，并通过利益相关者参与对成本因素进行分析，为CSR带来创新。会计。