外文翻译--日本环境管理会计实务详解.docVIP

外文翻译--日本环境管理会计实务 ACCOUNTING RACTICES IN JAPAN 外文出处 Implementing Environmental Management Accounting, 2005:321-342 外文作者 KATSUHIKO KOKUBU、ERIKO NASHIOKA 原文： ENVIRONMENTAL MANAGEMENT ACCOUNTING PRACTICES IN JAPAN 1、INTRODUCTION In Japan two governmental environmental accounting initiatives have been the primary agents for promoting, disseminating and producing those practices for private sectors. One is the Ministry of the Environment MOE initiative and the other is the Ministry of Economy, Trade and Industry METI initiative. The MOE initiative emphasizes the application of environmental accounting to communication with external stakeholders, and the METI initiative emphasizes internal applications of environmental accounting, which is environmental management accounting EMA . The MOE initiative precedes the METI initiative; MOE published an interim report in 1999 and environmental accounting guidelines in 2000, whereas METI published its environmental management accounting workbook in 2002. Therefore, external environmental accounting has been more diffused than EMA in this country. The MOE initiative undeniably influenced environmental accounting information disclosure in the form of corporate environmental reports. As Kokubu et al. 2003 showed, environmental accounting information disclosures in corporate environmental reports were heavily influenced in content and format by the MOE environmental accounting guidelines. On the other hand, Kokubu et al. 2003 revealed that the use of environmental accounting for corporate management purposes in Japan is not so widespread. They argued that the development of EMA was critically important for corporate management. However, the survey of Kokubu et al. 2003 was conducted before the publication of the METI workbook. Before the publication, the environmental accounting knowledge of Japanese companies was restricted to the tools and methods dis