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In a three-year plan spanning between 1999 and 2001, the Ministry of Economy, Trade and Industry commissioned the Japan Environmental Management Association for Industry, within which an Environmental Accounting Committee (for a list of committee members, refer to the end of this workbook) was set up, to conduct investigative research. A report on the results from this investigative research has been summarized in this document, which is entitled “Environmental Management Accounting Workbook.”

Environmental accounting can be classified broadly into external environmental accounting, in which information is disclosed outside of a company, and internal environmental accounting, which contributes to business management within a company. In recent years, internal environmental accounting has also come to be referred to as environmental management accounting (EMA), and in this document, the term “environmental management accounting” will be used.

There are various views regarding the scope of environmental management accounting, but in “Environmental Management Accounting: Procedures and Principles” published by the United Nations Division for Sustainable Development, the tools for environmental management accounting are classified into monetary EMA and physical EMA, and further into past oriented tools and future oriented tools. The following graph summarizes these classifications.

Contents

Introduction
Significance and Overview of Environmental Management Accounting (EMA)

0.1 Significance of Environmental Management Accounting
0.2 International Trends Surrounding Environmental Management Accounting
0.3 Process for the Development of Environmental Management Accounting Methods in Japan

Chapter 1 Outline of Environmental Management Accounting Methods

1.1 Introduction
1.2 Outline of Environmental Management Accounting Methods
1.2.1 Fundamental Attributes of Environmental Management Accounting Methods
1.2.2 Relation of Each Method
1.3 Relationship with the MOE Guidelines

Chapter 2 Environmentally Conscious Investment Appraisal

2.1 Role of Business Investments in Environmental Management
2.1.1 Orientation of Environmental Business Investments
2.1.2 Control Criteria for Environmental Business Investments (Maturity Model)
2.2 Economic Evaluation of Environmental Business Investment Projects
2.2.1 Financial Data Required for Evaluating Business Investment Projects
2.2.2 Methods for Evaluating Business Investment Projects
2.3 Evaluation of Results of Environmental Business Investment Projects
2.3.1 Reductions in Environmental Burdens based on Business Investment Proposals
2.3.2 Indicators and Concepts Required in Judging Investment Effects of Reductions in Environmental Burdens
2.4 Development for a Template for Evaluating Environmental Business Investments
Interpretation of Investment Evaluation Method

Chapter 3 Environmentally Conscious Cost Management

3.1 Significance and Possibility of Building an Environmentally Conscious Cost Management System
3.2 Cost Calculations for Environmental Quality
3.2.1 PAF Method and Environmental Costs
3.2.2 Environmental Cost Matrix Method
3.2.3 Case Example of Environmental Cost Matrix Method 1: Toyo Seikan
3.2.4 Case Example of Environmental Cost Matrix Method 2: Nitto Denko
3.2.5 Case Example of Environmental Cost Matrix Method 3: Nissan Motor
3.2.6 Case Example of Environmental Cost Matrix Method 4: Kirin Beer
3.3 Environmentally Conscious Target Costing
3.3.1 Current State of Developments for New Products and Target Costing
3.3.2 Target Costing in DfE
3.3.3 Case Example of Environmentally Conscious Target Costing at Sony
3.3.4 Case Example of Environmentally Conscious Target Costing at IBM
3.3.5 Environmental Accounting at Canon
3.4 Conclusion

Chapter 4 Material Flow Cost Accounting (MFCA)

4.1 What Is Material Flow Cost Accounting?
4.2 Overview of Surveys and Activities in 2000
4.2.1 Measurement Method for Material Flow Cost Accounting Using the Case
Example of Nitto Denko
4.3 Overview of Surveys and Activities in 2001
4.4 Overview of Case Examples of Implementation in Companies in 2001
4.4.1 Case Example at Nitto Denko
4.4.2 Case Example at Tanabe Seiyaku
4.4.3 Case Example at Takiron
4.4.4 Case Example at Canon
4.5 Conclusion Outcomes and Evaluation of the Implementation
4.5.1 Theoretical Assessment of Material Flow Cost Accounting from the Perspective
of Certified Public Accountants
4.5.2 Material Flow Cost Accounting from the Perspective of the Environmental
Accounting Theory

Chapter 5 Life Cycle Costing

5.1 Purpose of Examining Life Cycle Costing
5.2 Surveys on Existing Research Examples
5.2.1 Concepts behind Environmental Costs and External Costs
5.2.2 Total Cost Analysis (TCA)
5.2.3 Life Cycle Cost Evaluation for Buildings
5.2.4 Environmental Efficiency as an Evaluation of Corporate Environmental
Activities—Case Example at Ricoh
5.2.5 Environmental Efficiency of Products—Case Example at BASF
5.2.6 TCA (Total Cost Assessment) for AIChE (American Institute of Chemical
Engineers)
5.2.7 Regarding Environmental Efficiency as Based on David Hunkeler (EPFL: Ecole Polytechnique Federale de Lausanne)
5.3 Life Cycle Costing Methods
5.3.1 Meaning of Life Cycles of Products
5.2.2 Purpose of Life Cycle costing
5.3.3 Concrete Methods for Life Cycle Costing
5.3.4 Method for Describing Corporate Costs in the Manufacturing Stage
5.3.5 Case Examples
5.3.6 Topics for Review
5.4 Future Topics

Chapter 6 Environmentally Conscious Performance Evaluation: Environmental Performance and Corporate Performance Appraisal

6.1 Introduction
6.2 Overview of Examinations
6.3 Introduction of Environmental Performance Indicators into Corporate Performance
Appraisal: Case Examples on Japanese Companies
6.3.1 Case Example 1: Environmental Management Tools at Ricoh
6.3.2 Case Example 2: Approaches Made by Sony
6.3.3 Case Example 3: Approaches Made by Canon
6.3.4 Results of Hearing Surveys
6.4 Major Project that Aims for Building Economic Efficiency Indicators: Case Examples of Europe
6.4.1 WBCSD Project Relating to Economic Efficiency
6.4.2 Environmental Efficiency Indicators for Ellipson and the United Nations
Conference on Trade and Development
6.4.3 Environmental Efficiency Indicators for GRI
6.4.4 Japanese Trends—Environmental Efficiency Indicators for the Ministry of the Environment
6.5 Comprehensive Evaluation of Environmental Conservation Effects: Development of Methods and Practices
6.5.1 Analysis of Corporate Example
6.6 Conclusion

Chapter 7 For Further Development and Popularization of the Environmental Management Accounting Method

Supplementary Discourse Examination of Economic Evaluation of Environmental Measures
Conjoint Analysis Survey
Sup.-1 Introduction
Sup.-2 Example of Conjoint Analysis Focusing on Investors
Sup.-3 Example of Conjoint Analysis Focusing on Environment-Conscious Products
References
List of Committee Members

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