Environmental Accounting and CSR: History

The Management Advisory Service and Research Committee was established in 1987 for the purposes of conducting studies and research concerning management advisory services provided by CPAs. In 1993 it formed a subcommittee called the Environmental Auditing Subcommittee, which was reorganized as the Environmental Auditing Technical Committee in 1998. The Environmental Accounting Technical Committee was established in 1999, while the Greenhouse Gas Emissions Trading Technical Committee was added in 2002. Later, in 2005, the old Environmental Auditing Technical Committee was reorganized as two technical committees: the CSR Information Technical Committee and the CSR Assurance Technical Committee. As a result, there are now four technical committees.

During the above timeframe, we have published numerous research reports and held several symposiums and seminars. Moreover, since 1999 we have been working closely with the Ministry of the Environment (formerly the Environment Agency) to study assurance engagements for environmental and CSR reports and encourage the widespread use and adoption of environmental accounting. In addition, in recent years we have also been working with the Ministry of Economy, Trade and Industry in relation to intellectual-asset-based management reports.