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1 73 88 Takeshi MIZUGUCHI This article investigates several studies, proposals and practices regarding environmental accounting and environmental information disclosure. Objects of the investigation include the revision of Environmental Accounting Guidelines of Japanese MOE(Ministry of Environment), the proposal of environmental accounting framework from Japanese Institute of Certified Public Accountants, the Guidance Document of Environmental Management Accounting from IFAC, Japanese MITI project for promoting material flow cost accounting, the SIGMA(Sustainability Integrated Guidelines for Management) project in UK, the Manual of Eco-Efficiency Indicator from UNCTAD, GRI Guidelines, ISAE3000 of IFAC, AA1000 Guidelines of AccountAbility, OFR regulation in UK and so on. Through these investigations some implications for re-building framework of environmental accounting are extracted. Main implications are that a) corporate environmental accounting should have linkage with macro environmental accounting, b) environmental accounting should be based on material flow, c) environmental accounting should not pursue single integrated performance indicator
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8 3 1 SIGMA Sustainability Integrated Guidelines for Management DTI1999 BSI 2003 SIGMA SIGMA 13 SIGMA Environmentally sustainable profit CO 2 SIGMA SIGMA 3 2 Eco-efficiency
9 CO 2 LCA CO 2 CO 2 CO 2 CO 2 CO UNCTAD ISAR Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting UNCTAD GDP GDP CO 2 GDP GDP 18 SIGMA UNCTAD
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11 21 22 IFAC 2003 ISAE ISAE3000 CSR 24 CSR CSR GRI Global Reporting Initiative 2005 IFAC GRI suitable criteria GRI CSR SEAP Sustainability Experts Advisory Panel IFAC GRI NPO AccountAbility 25 GRI IFAC IASE3000 AA1000 AA1000AS AA AA1000AS 27 AA1000 ISAE3000 CSR AA1000
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14 CSR R-BEC004 NPO USEPA(1995), An Introduction to Environmental Accounting As a Business Management Tool : Key Concepts and Terms, United States Environmental Protection Agency 2000 BP USEPA 2000 USEPA(2000), The Lean and Green Supply Chain : A Practical Guide for Materials Managers and Supply Chain Managers to Reduce Costs and Improve Environmental Performance, United States Environmental Protection Agency 2000 BP IFAC(2005), International Guidance Document : Environmental Management Accounting, International Federation of Accountants. United Nations Division for Sustainable Development : UNDSD 1999 Expert working group on improving the role of government in the promotion of environmental management accounting 2001 UNDSD(2001), Environmental Management Accounting : Procedures and Principles, United Nations. 10 IFAC(2005), op cit., p
15 13 SIGMA Project (2003), SIGMA Environmental Accounting Guide. SIGMA Forum for the Future 14 CO ISAR (2004), A Manual for the Preparers and Users of Eco-efficiency Indicators, UNCTAD. 17 SIGMA 18 SIGMA G IFAC(2003), International Standard on Assurance Engagements 3000 (ISAE3000): Assurance Engagements Other Than Audits or Reviews of Historical Financial Information, International Federation of Accountants. 24 KPMG (2005), KPMG International Survey of Corporate Responsibility Reporting KPMG AccountAbilityNPOA 26 AccountAbility (1999), AA1000 Framework : Standard, Guidelines and Professional Qualification. 27 AccountAbility (2003), AA1000 Assurance Standard. 28 IRCA Sustainability Assurance Practitioner Program Associate Sustainability Assurance Practitioner Sustainability Assurance Practitioner Lead Sustainability Assurance Practitioner IRCA International Register of Certificated Auditors ISO AccountAbility (2005), AA1000 Stakeholder Engagement Standard. 30 UK Government (2005), Statutory Instrument 2005 No.1011 The Companies Act 1985 (Operating and Financial Review and Directors' Report etc.) Regulations ASB (2005), Reporting Standard 1 : Operating and Financial Review, Accounting Standards Board
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432001 5574 Takeshi MIZUGUCHI Flow cost accounting is one of the environmental accounting method which has been mainly developed in Germany and Austria. It has several different characteristics from typical
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