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わが国の環境会計情報の分析(1)鉄鋼会社
https://saigaku.repo.nii.ac.jp/records/823
https://saigaku.repo.nii.ac.jp/records/823f2a9a8cd-3e62-4268-9f2d-ca45e1429e66
名前 / ファイル | ライセンス | アクション |
---|---|---|
11_yoshida.pdf (394.6 kB)
|
Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
---|---|---|---|---|---|---|
公開日 | 2017-07-28 | |||||
タイトル | ||||||
タイトル | わが国の環境会計情報の分析(1)鉄鋼会社 | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | Analysis of Japan's Environmental Accounting Information (1) Steel Makers | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 環境会計 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 鉄鋼会社 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 環境保全コスト | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 環境効率 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 環境負荷集約度 | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Environmental Accounting | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Steel Makers | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Environmental Conservation Cost | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Environmental Efficiency | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Environmental Impact Intensity | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
著者 |
吉田, 雄司
× 吉田, 雄司 |
|||||
抄録(英) | ||||||
内容記述タイプ | Other | |||||
内容記述 | We have verified the environmental accounting information of four Japanese steel makers (Nippon Steel Corporation, JFE Holdings, Inc., Sumitomo Metal Industries, Ltd., and Kobe Steel, LTD.) in terms of qualitative and quantitative analysis. Qualitatively, there is a problem of uncertainty as relates to whether the scope of the calculated information represents a single company or a group of companies. The comparability of information is recognized to a certain extent, as all four companies have developed information with reference to the "Environmental Accounting Guidelines" of the Ministry of the Environment. Quantitative and economic effects as relates to environmental costs are not disclosed in the items of the four companies' environmental accounting. The information of quantitative effect can be checked in the items of material balance. As a quantitative analysis, about 70% of environmental conservation costs are appropriated to pollution prevention costs. The environmental conservation costs comprise about 2.55% of the total amount of sales on average over the past five years. The amount of environmental investment accounts for about 9.28% of the total amount of capital investment on average over the past five years, while environmental costs account for about 2.23% of operating costs on the same basis. Both the eco-efficiency indicator and environmental impact intensity indicator have improved, but it was found that no significant results have been produced. | |||||
書誌情報 |
埼玉学園大学紀要. 経営学部篇 en : Bulletin of Saitama Gakuen University. Faculty of Management 巻 8, p. 115-128, 発行日 2008-12-01 |
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出版者 | ||||||
出版者 | 埼玉学園大学 | |||||
ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 13470523 | |||||
書誌レコードID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AA11612886 |