日本环境管理会计实务外文翻译(编辑修改稿)

日本环境管理会计实务外文翻译(编辑修改稿)内容摘要：

ies. After releasing the workbook, METI has continued its EMA work. A new mittee on this issue is examining case studies and developing more simplified methods for small and medium enterprises. The METI workbook is the first book on EMA in Japan. It consists of the following seven sections. Section 1: A framework for environmental management accounting Section 2: Environmental capital investment appraisal Section 3: Environmental cost management Section 4: Material flow cost accounting Section 5: Lifecycle costing Section 6: Environmental corporate performance evaluation Section 7: For further development The contents of the main sections of the workbook (Section 2 to 6) will be briefly explained. Section 2 discusses environmental capital investment appraisal. This section introduces some conventional appraisal tools such as discounted cash flow methods and a payback method in this area, and then integrates economic information and environmental performance information that the investment is expected to achieve. The workbook proposes a new format for environmental investment appraisal including not only cash flow information but quantitative environmental information. Section 3 is divided into two parts: environmental quality costing and environmental target costing. Regarding environmental quality costing, METI developed the “environmental cost matrix”, a new format for capturing environmental quality costing information. The matrix is intended to organize the costs and benefits set out by the MOE environmental accounting guidelines in a clear way, as is expected to be particularly useful in budgeting. Environmental target costing is a method for adding some environmental elements to traditional target costing. This method supports corporate activities of design and development of environmentalconscious products in terms of product costs. The workbook proposed a framework for constructing the 6 methods and provides a number of case studies including Sony, IBM and Canon. Material flow cost accounting is the main theme of Section 4. Material flow cost accounting was originally developed in Germany (Strobel and Redmann, 2020), and the authors of the workbook introduced this tool into some Japanese panies (Kokubu and Nakajima). These pilot efforts were successful, and material flow cost accounting seems to have significant potential in the Japanese context. This section explains the theory of material flow cost accounting as well as the pilot assessments. Section 5 discusses lifecycle costing. The main purpose of this section is to integrate cost accounting and LCA impact assessment. This section surveys practices for valuing external environmental costs and conducts a case study of lifecycle costing of refrigerators. Section 6 discusses corporate practices introducing an environmental performance index such as CO2 emission, quantity of wastes, green product rate and so on into their corporate or divisional performance evaluation system. Those indices are based on corporate environmental policy. This section consists of case studies, including Sony, Ricoh, Canon and Osaka Gas. Those panies have already introduced some environmental performance index into their corporate performance evaluation schemes. After releasing the workbook, METI held EMA seminars in Tokyo and Osaka. While METI continues to develop new EMA tools, the ministry’s focus is promoting diffusion of EMA concepts and practices. While the METI workbook is targeted at larger panies in the manufacturing sector rather than smaller panies, the diffusion of EMA for small and mediumsized panies is perceived as a next important issue of their projects. 3 SUMMARY OF PREVIOUS RESEARCH RESULTS In 2020 Kokubu et al. conducted a survey of environmental accounting practices. They sent out questionnaires on environmental accounting to。