Environmental Accounting and CSR: CSR Publications

Research Report No. 26: " Concerning Our Basic Stance on CSR Management, Information Disclosure, and Assurance Engagements " (Jul. 20, 2005)

Uses domestic and overseas regulations, guidelines, and corporate case studies to review concepts on general issues relating to CSR, including what CSR is, how it should be managed, how information on it should be disclosed, and how the credibility of disclosures should be assured.

Research Report No. 22: " Current Issues with and Prospects for the Future Development of Environmental Accounting in Japan " (May 17, 2004)

Explores what kind of statements the environmental accounting statements structure proposed in Research Report No. 17 (not a single schedule, but a collection of systematically-linked statements) should actually comprise. Does not limit itself to one idea, but rather offers several important possibilities.

Research Report No. 19: " Assurance Engagements for Environmental Reports: Current Circumstances and Issues " (Oct. 7, 2002)

Examined assurance engagements for environmental reports, and included (i) a benchmark survey of assurance reports, (ii) an analysis of the results of questionnaires completed by responsible parties, and (iii) an analysis of interviews with experts concerning assurance engagements performed by individual CPAs or audit corporations for environmental reports.
These surveys enabled a study to be made of the situation in 2002 concerning assurance engagements for environmental reports, and key issues to be enumerated.

Exposure Draft Proposal No. 1: " Tentative Guidelines for Assurance Engagements for Environmental Reports (Proposal)" (Jul. 27, 2000)
Research Report No. 13: " Tentative Guidelines for Assurance Engagements for Environmental Reports (Interim Report)" (Jul. 16, 2001)
Research Report No. 13: "Guidelines for Assurance Engagements for Environmental Reports (Interim Report)" (Dec. 9, 2003)

The JICPA has been conducting full-fledged studies and research on assurance engagements for environmental reports since around 1998.
These research reports, which are based on the International Framework for Assurance Engagements and the International Standard on Assurance Engagements and also take into account Japanese practices, are written in the form of professional guidelines.
They comprise general guidelines, implementation guidelines, and reporting guidelines, and represent an attempt to clarify what assurance engagements for environmental reports are. They also include formats for assurance reports and examples of key procedures.

* Comments on the Proposed Global Reporting Initiative (GRI) "Sustainability Reporting Guidelines (the Draft G3 Guidelines)" (Mar.17,2006)

Research Report No. 11: " International Research and Domestic Issues Concerning " Environmental Accounting within the Framework of Financial Accounting ": Accounting for and Disclosing Environmental Costs and Liability " (May. 14, 2001)

Focuses on environmental accounting within the framework of financial accounting, and summarizes the main points contained in the two following reports: (1) t International Accounting and Reporting Issues 1998 Review (UNCTAD Intergovernmental Working Group of Experts on International Standard of Accounting and Reporting) and (2) Environmental Expenditures in Corporate Reports and Accounts (ACCA). It also explores issues relating to environmental accounting for soil pollution. In addition, it examines several model-like cases relating to the environmental liability of future pollution remediation expenses.

*Comments to Exposure Draft of International Guidelines on Environmental Management Accounting (Feb.25,2005)

Research Report No. 9: "Basic Stance on Environmental Accounting: Towards the Construction of a Conceptual Framework for Environmental Accounting" (Jan. 19, 1999)

Summarizes our basic approach to ensuring the healthy development of environmental accounting. It describes two types of environmental accounting (internal and external environmental accounting) and examines the main matters that both types cover: environmental impact and the benefits and costs of environmental protection. It also looks at the goals and methods of the two types, and explores key issues relating to them.

*Comments on "Recording Guidelines (Draft)" (Jan.21,2005)

Research Report No. 5: "Using Environmental Cost Data to Deliver Environmentally-Friendly Operations" (May 12, 1998)

Although the objectives of corporate environmental accounting encompass both external reporting and internal management, this research report focuses on the latter. It describes five case studies for employing environmental cost data in corporate management: (i) fact-finding and cost reductions, (ii) appraisal of investment in environmentally-friendly equipment, (iii) environmentally-friendly process design, (iv) identification and management of the costs associated with putting together an ISO 14001 environmental management system, and (v) identification of product costs.

* Comments to Exposure Draft of Environmental Accounting Guidelines 2005 (Dec.22,2004.)

Research Report No. 4: "Problems in the Conduct of Environmental Audits" (May 12, 1998)

Takes up the topic of audits of environmental management systems (EMS) that meet the ISO 14001:1996 criteria. It analyzes and researches potential liability for damages; risks inherent in the review process; methods and issues relating to the mitigation of such liability and risks; and the eligibility of and issues facing CPAs conducting EMS audits.

* Comments on the Proposed Global Reporting Initiative (GRI) "Sector supplement for public agencies" (Nov.2,2004)

Research Report No. 2: "The Role of CPAs in Tackling Environmental Issues" (Jun. 9, 1995)

Reviews international trends towards the standardization of environmental management systems and environmental audits, and looks at how CPAs can play a role in this field by providing advice concerning internal audits conducting external audits (certification engagements for bodies such as the ISO) and developing systems for environmental audits. It also touches on trends in environmental information disclosure, and describes how CPAs can contribute in the environmental arena by providing consulting or other services.

* Comments on "Environmental Reporting Guidelines Fiscal Year 2000 Version," "Environmental Reportng Standards (Draft)"and "Examination Standards for Environment Reporting(Draft)" (Dec.22,2003)