2001 Fiscal Year Final Research Report Summary
Comparative Study of Environmental Reports
| Project/Area Number |
12630036
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
経済政策(含経済事情)
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| Research Institution | HOKKAIDO UNIVERSITY |
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Principal Investigator |
YOSHIDA Fumikazu HOKKAIDO UNIVERSITY, GRADUATE SCHOOL OF ECONOMICS AND BUSINESS ADMINISTRATION, Professor, 大学院・経済学研究科, 教授 (70113644)
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| Co-Investigator(Kenkyū-buntansha) |
YOSHIMI Hiroshi Hokkaido University, Assistant Professor, 大学院・経済学研究科, 助教授 (90222398)
KANIE Akira Hokkaido University, Assistant Professor, 大学院・経済学研究科, 助教授 (40214449)
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| Project Period (FY) |
2000 – 2001
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| Keywords | Environmental Reports / Environmental Accounting / GRI / EMAS / Environmental Information Disclosure / GRI / EMAS |
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| Research Abstract |
Recently, companies that make environmental reports to the public are increasing in and abroad. This situation is accompanied by the fact that environmental auditing like ISO14001 and EMAS of EU become popular. However, the standard and verification system of environmental report are not yet established.
This research, first of all, examines the proposed guideline of environmental report. The GRI (Global Reporting Initiative) is, beyond an environmental report, intended to disclose information and dialogue of company's social responsibility. EMAS of EU is a combination of environmental audit and reporting system. The guideline of Japanese Ministry of Environment on environmental report is good enough for the companies that intended to publish their environmental report.
Secondly, this study examines the report of EMAS and Japanese companies. Reports of EMAS have variety of items and contents of reports. Japanese companies reports are qualitatively improved recently. However, society has to evaluate negative information. The third party verification is the next agenda
Thirdly, the third party's auditing is not yet established. For that purpose, the standard of reporting and environmental accounting is necessary. Also the qualification of auditor is a big issue.
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