環境報告書における環境会計情報の開示 (総合化学工業のケース)

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  • Disclosure of Environmental Accounting Information in Environmental Reporting : Case of Diversified Chemicals Industry
  • カンキョウ ホウコクショ ニ オケル カンキョウ カイケイ ジョウホウ ノ カイジ ソウゴウ カガク コウギョウ ノ ケース

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The environmental reports issued by 7 companies(Mitsubishi Chemical,Mitsui Chemicals,Asahi Kasei,Shin-Etsu Chemical,Showa Denko and Tosoh)in the diversified chemicals industry were verified from qualitative and quantitative points of view.Qualitatively,first the disclosure of environmental accounting information draws upon the Environmental Accounting Guidelines provided by the Environment.But the reports do not necessarily disclose the 3 constituent elements of environmental accounting.Second,the physical quantity effect is disclosed in detail in the item of environmental conservation actvities.All companies do not disclose economic effects,and even if these effects were disclosed,such disclosure is not continuous.Quantitatively,first about 80% of the environmental costs are expended in the business area,and roughly more than 60% of such costs are appropriated to pollution controls.Second,environmental costs in total sales have accounted for about 1.3% on average over the past 5 years.The amount of environmental of the total amount of capital investment has accounted for about 4.3% on average over the same period,while the environmental research and development costs of the total research and development costs account for about 3.4% on average over the same period.Lastly,the format of Showa Denko was taken up as an example of a format of environmental accounting.

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