General proof study of the environmental accounting information in the manufacturing industry of Japan

2015 Fiscal Year Final Research Report

• Project/Area Number: 25380611
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Research Field: Accounting
• Research Institution: Saitama Gakuen University
• Principal Investigator: Yoshida Yuji 埼玉学園大学, 経営学部, 教授 (00406612)
• Project Period (FY): 2013-04-01 – 2016-03-31
• Keywords: 環境会計情報 / 環境保全コスト / 環境投資 / 環境費用 / 医薬品産業 / 自動車産業 / 繊維産業 / Environmental accounting

Outline of Final Research Achievements

We have conducted empirical research on the disclosure of environmental accounting information in the three industries of pharmaceuticals, automobiles and textiles. The average environmental conservation cost per company was \3440 million for the pharmaceutical industry, \113,700 million for the automobile industry and \5,780 million for the textile industry. It can be said that the automobile industry is more actively involved in the implementation and management of environmental initiatives than other industries. In particular, the proportion of environmental research and development costs out of total research and development costs were as high as about 47%. It has been found in fact that the automobile industry has conducted research and development of automobiles with low environmental impact.

Free Research Field

環境会計