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A Study of Environmental Accounting for Corporate Governance

Research Project

Project/Area Number 16530302
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeSingle-year Grants
Section一般
Research Field Accounting
Research InstitutionMeiji University

Principal Investigator

CHBA Takanori  Meiji University, Department of Administrative Management, Associate Professor, 経営学部, 助教授 (30309637)

Project Period (FY) 2004 – 2006
Project Status Completed (Fiscal Year 2006)
Budget Amount *help
¥1,500,000 (Direct Cost: ¥1,500,000)
Fiscal Year 2006: ¥500,000 (Direct Cost: ¥500,000)
Fiscal Year 2005: ¥400,000 (Direct Cost: ¥400,000)
Fiscal Year 2004: ¥600,000 (Direct Cost: ¥600,000)
Keywordsenvironmental accounting / eco-governance / Corporate Social Responsibility / sustainability / environmental management / エコ・ガバナンス / 持続可能性(sustainability) / 企業の社会的責任 / CSR
Research Abstract

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.

Report

(4 results)
  • 2006 Annual Research Report   Final Research Report Summary
  • 2005 Annual Research Report
  • 2004 Annual Research Report
  • Research Products

    (11 results)

All 2007 2006 2005

All Journal Article (9 results) Book (2 results)

  • [Journal Article] エコガバナンスを指向する環境会計設計についての研究2007

    • Author(s)
      千葉貴律
    • Journal Title

      明治大学社会科学研究所紀要 45巻2号

      Pages: 12-12

    • NAID

      40015722598

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2006 Final Research Report Summary
  • [Journal Article] A Study of Environmental Accounting for Eco-governance2007

    • Author(s)
      CHIBA, Takanori
    • Journal Title

      Memories of Institute of Social Sciences, Meiji University Vol.45, No.2

      Pages: 107-118

    • NAID

      40015722598

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2006 Final Research Report Summary
  • [Journal Article] エコガバナンスを指向する環境会計設計について2007

    • Author(s)
      千葉貫律
    • Journal Title

      明治大学社会科学研究所紀要 45巻2号

      Pages: 12-12

    • Related Report
      2006 Annual Research Report
  • [Journal Article] 環境マネジメントにおける環境会計計算書の構想2005

    • Author(s)
      千葉貴律
    • Journal Title

      明治大学社会科学研究所紀要 43巻2号

      Pages: 14-14

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2006 Final Research Report Summary
  • [Journal Article] 環境マネジメントの独自性と環境会計2005

    • Author(s)
      千葉貴律
    • Journal Title

      中央大学経済研究所年報 36号

      Pages: 14-14

    • NAID

      40007156312

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2006 Final Research Report Summary
  • [Journal Article] A Study of Environmental Accounting Structures Based on EMS Development in USA2005

    • Author(s)
      CHIBA, Takanori
    • Journal Title

      Memories of Institute of Social Sciences, Meiji University Vol.43, No.2

      Pages: 175-188

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2006 Final Research Report Summary
  • [Journal Article] Eco-governance and Environmental Management Accounting2005

    • Author(s)
      CHIBA, Takanori
    • Journal Title

      The annual of the Institute of economics Research CHUO University No.36

      Pages: 111-124

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2006 Final Research Report Summary
  • [Journal Article] 環境マネジメントの独自性と環境会牡2005

    • Author(s)
      千葉貴律
    • Journal Title

      中央大学経済研究所年報 第36号

      Pages: 111-123

    • Related Report
      2005 Annual Research Report
  • [Journal Article] 環境マネジメントにおける環境会計計算書の構想-米国環境管理会計の発展の軌跡からの検討-2005

    • Author(s)
      千葉貴律
    • Journal Title

      明治大学社会科学研究所紀要 43巻2号

      Pages: 175-188

    • NAID

      40007321404

    • Related Report
      2004 Annual Research Report
  • [Book] 環境会計の構築と国際的展開2006

    • Author(s)
      河野正男編著
    • Total Pages
      402
    • Publisher
      森山書店
    • Related Report
      2005 Annual Research Report
  • [Book] 環境会計A to Z2005

    • Author(s)
      河野正男責任編集環境省総合環境紋策局環境経済牒編集協力
    • Total Pages
      300
    • Publisher
      (株)ビオシティ
    • Related Report
      2005 Annual Research Report

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Published: 2004-04-01   Modified: 2016-04-21  

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