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Business and the Environment Project
(2001.6 - 2004.3)


This project is closed as of 31 March 2004. Thank you for your visiting. (Contact: kansai@iges.or.jp)

Outline
The Business and the Environment Project (hereinafter called the BE project) was started in 2001 as the first phase research project of the IGES Kansai Research Centre. The purpose of the project is to develop proper tools for the promotion of voluntary corporate activities for environmental conservation and conceptualise a socio-economic system which facilitates corporate environmental initiatives. In efforts to develop tools to encourage voluntary corporate activities for environmental conservation, the BE project conducted research in the following three fields: Environmental Accounting, Environmental Information Disclosure, and Environmental Management Evaluation.
Report of the Second Phase Strategic Research (April 2001 - March 2004)

Activities
International Symposium on Environmental Accounting 2003
Cutting Edge of Environmental Accounting for Business Management and Environmental Conservation
- Environmental Accounting in Japanese Business Management and Potential of Material Flow Cost Accounting -
This is the second international conference on environmental accounting organized by IGES Kansai Research Center, followed by 'International Workshop on Environmental Accounting' held in fiscal year 2001. While Japan is highly recognized as a leading country concerning external environmental accounting, Western nations are more advanced in relation to environmental management accounting (EMA). With view of future global standardization, it is essential to understand global trend of environmental accounting. For this purpose, this symposium focused on Material Flow Cost Accounting (MFCA) which has attracted global attention as a new tool of EMA that aims to realize profit-oriented business operation and sustainable environmental management simultaneously through improving eco-efficiency. Lectures on development and concrete methodology of MFCA were delivered by international experts. Also, following presentations on MFCA collaborative project of Japanese companies and IGES Kansai Research Center, the panel session explored the future agenda. Over 200 active participants gathered from all over the country, from corporate management, audit corporations, universities and so forth.
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International Symposium 2002 "Business and the Environment"
Quest for the Market Supporting Sustainable Development
- Partnership and Transformation of Socio-economy -
The 2nd International Symposium on Business and the Environment organized by IGES Kansai Research Center was held as a part of Hyogo Environmental Business Week (July 22nd through July 26th) with support from many related organizations. In this symposium, distinguished speakers and panelists from national governments, businesses and NGOs, who have also participated in the Global Linkage Forum in Hyogo and the 2nd Tripartite Roundtable on Environmental Industry, joined together to hold discussions on possibilities of partnership between various social bodies toward realization of ''Sustainable Development''.
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Environmental Reporting Seminar
- Possible Influence of GRI Guidelines that is in the Revision Process -
To achieve sustainable development, partnership efforts by all stakeholders involved are important and the role of corporations, in particular, is the key to success. The disclosure of environmental information such as environmental reports is the focus of attention as a means of encouraging such efforts. To this end, the Global Reporting Initiative (GRI) was founded with the participation of various stakeholders, including the United Nations Environment Programme, and accountancy organizations, corporations and non-profit organizations in many countries. The GRI has the objective of formulating de facto global standards for voluntary sustainability reporting by corporations and other bodies. Recently, IGES held a seminar to give an outline of the sustainability reporting guidelines publicized by the GRI in June 2000 and report on the progress of their revision. The seminar also sought to estimate the possible influence of the revised guidelines on actual environmental reports by corporations. At this seminar, experts gave a lecture about the GRI and the guidelines, and representatives from corporations which have compiled environmental reports in accordance with the guidelines participated in a panel discussion on themes such as the prospects of formulating global standards and their possible influence on the future of Japanese corporations.
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Seminar on Countermeasures against Global Warming
- COP7 and the Future of Business Activities -
In international efforts to counter global warming, tough multilateral talks have been going on since the Kyoto Protocol as the framework for such efforts was agreed at the COP3 (December 1997). At the COP7 held recently, an agreement was reached on working rules for the Kyoto Protocol. This agreement is expected to accelerate the concretization of the so-called Kyoto Mechanisms - (1) emission trading, (2) CDM, (the clean development mechanism), and (3) JI, (joint implementation) - as well as the introduction of environmental taxes and aggressive promotion of energy conservation practices. At this seminar, the Kyoto mechanisms, which are scheduled to be implemented in the near future, were analyzed on the basis of the latest information on the development of related policies and institutions at the international and national levels. The actual impact of these mechanisms on future business activities as well as measures to cope with the introduction of the mechanisms were also discussed.
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Inaugural Project of IGES Kansai Research Center
International Forum 2001 on "Business and the Environment"
IGES established the Kansai Research Center in June 2001 with the active support from Hyogo Prefecture and with cooperation from business corporations and organizations in the Kansai region. In cooperation with Kansai academic institutions and businesses as well as domestic and international research institutions starting organizations, surveillance studies, policy proposals and promotion activities based on the themes of "Business and the Environment" are scheduled at the Kansai Research Center where IGES will make a base for the Kansai region. The first three years will be devoted to the development of the Business and Environment Project, in which environmental accounting, and detailed methods of sustainable management such as environmental information disclosure will be researched.
In commemoration of the opening of the Kansai Research Center, an international symposium on "Sustainable Management" and a workshop on "Environmental Accounting" was held at the International Forum 2001 on "Business and the Environment". Experts from all regions of the Asia-Pacific joined together to hold discussions on up-to-date information regarding corporate efforts towards sustainable development and future management strategies.

International Symposium on "Sustainable Management"
- Global Trends of Sustainable Management -

Recently, voluntary corporate activities such as the introduction of the ISO14000 series, environmental reporting, environmental accounting, and green purchasing are developing worldwide in western countries, Japan and Asia-Pacific region. With information and opinions by international panelists, this symposium aims at holding discussions on the content of "sustainable management," on the obstacles and the means to overcome them, by meanwhile revealing socioeconomic background of these voluntary corporate activities and consequent changes in business strategies.

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International Workshop on "Environmental Accounting"
- Inauguration of Environmental Management Accounting Network - Asia Pacific (EMAN-AP) -

Environmental Management Accounting is considered as one of the most important tools of "sustainable management." For the further progress in the method and discussion in the Asia-Pacific region, experts and researchers in the region come together to report and exchange information on current situation in individual countries, research results, information and opinions on environmental management accounting. Environmental Management Accounting Network - Asia Pacific (EMAN-AP) is aiming to establish cooperation in the studies and information exchanges between experts and researchers for sustainable development.

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Publications
[ Discussion Paper ]
Environmental Accounting Practices of Japanese Companies (in Japanese)
Environmental Reporting and Sustainability Reporting in Europe
Japanese and Korean Corporate Sustainability Management -A Comparative Study based on Questionnaire Survey Results
Trends in Asian Corporate Sustainability Management
Corporate Sustainability Management in China, Korea and Japan: A Questionnaire Survey Report
Functions of Third Party Verifications of Environmental Reports
Environmental Reports by Japanese Companies -- An analysis of environmental reports of companies listed on the First Section of the Tokyo Stock Exchange --
A Study on Comparability of Environmental Reports in Three Industries: Automobile, Beer Brewery and Chemicals
Positive influences of corporate environmental disclosure on environmental education and consumer education and related issues to be tackled: how to make a greater number of ordinary consumers understand the content of "environmental reports"
Environmental Accounting Practices of Listed Companies in Japan
[ Reports ]
International Symposium on Environmental Accounting 2003 "Cutting Edge of Environmental Accounting for Corporate Management and Environmental Conservation"
Seminar on Countermesures against Global Warning -- Cop7 and the Future of Business Activities--
International Symposium on Environmental Management --Global Trends of Environmental Management--
International Workshop on Environemental Accounting --Inauguration of Environmental Management Accounting Network Asia Pacific -EMAN-AP- --
[ Books ]
Environmental Accounting in the process of updating
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Links
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