Environmental Costs, Social Responsibility and Corporate Financial Performance- A Closer Examination of Japanese Environmental Accounting

• In Event: Management Accounting 1

Abstract

Environmental accounting is still in its early stages of adoption, and the practice is voluntary for companies in Japan. This paper examines the environmental accounting issues in Japan. To closer look into this subject, the information presented on Japan’s Environmental Accounting Corporate Social Responsibility (CSR) and related financial data were analyzed. Several outcome measures were examined to gain insights on how company’s social responsibility reporting of environment costs and social responsibility rating might relate to its financial performance.

Authors

• Bea B.H Chiang, The College of New Jersey

• Al Pelhem, The College of New Jersey

• Yuko Katsuo, Gakushuin University