环境会计在日本

Environmental accounting in Japan

近年来,引进环境会计的日本公司数量激增。通过调研,环境会计在日本普及的原因主要包括引进环境管理体系和环境报告书等企业内部因素,导则指南的制定、循环型社会系列法和环境友好行动促进法等环境政策外部因素,生态金融、绿色购买和绿色消费者运动等市场和社会的外部因素,基于这些原因,提出在中国推广环境会计的建议。

Recent years, environmental accounting has been introduced to more and more Japanese corporations. According to previous studies, both internal factors and external factors contributed to the prevalence of environmental accounting in Japan. The internal factors include the environmental management system and the introduction of environmental reporting mechanism. External to the corporations, there are factors of Japanese environmental policy, such as the environmental accounting guidelines, the legislations of the Law Concerning the Promotion of Business Activities with Environmental Consideration, etc., and social and market factors, such as Eco-Fund, green purchasing and green consumer campaign, etc. This paper discussed the necessary measures in these aspects to promote environmental accounting in China.