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. 19992004 712
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28 2005 AA1000SE 29 4 3 CSR EU 2005 OFR 30 OFR OFRASB ASB 2005 OFR 31 OFR KPI KPI KPI KPI KPI OFR KPI 2005 OFR KPI 4 4 2004 2005 13 ) 20012003
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