1、1980 单词， 12200 英文字符， 3365 汉字 出处 : Peter Stanwickand Sarah Stanwick.Corporate Environmental Disclosures: A Longitudinal Study of Japanese Firms.The Journal of American Academy of Business, Cambridge,Vol.9,Num.1,March2000:P1-7. 原文： Corporate Environmental Disclosures A Longitudinal Study of Japanese F
2、irms Abstract This study examines the level of corporate environmental disclosures for Japanese firms using a longitudinal perspective. The environmental disclosures of 30 Japanese firms were examined in both 1997 and 2005.The results showed that all the firms had a significant increase in the numbe
3、r of environmental disclosures between years. In addition, it was shown that consumer product firms had the highest level of environmental disclosures for both time periods and heavy manufacturing firms had the lowest level of environmental disclosure for both time periods. Introduction In an effort
4、 to become more environmentally friendly, a growing number of firms are developing environmental policies. In many instances, these environmental policies set forth the companies formal plans for protecting the natural environment. The existence of a formal environmental policy and an explicit descr
5、iption of the organizations overall environmental commitment is, in part, a component of the corporate social responsiveness of the organization. The purpose of this study is to examine the current practices of Japanese companies and organizations pertaining to their development of a formal environm
6、ental policy and the disclosure of the firms overall commitment to environmental issues. Forty-eight Japanese firms are examined. The paper is structured as follows: first, a description of the environmental protection policy in Japan is described； second, a discussion of ISO 14000 is presented as i
7、t relates to Japanese companies； third, a description of the sample firms is provided with a discussion of their environmental policies； and, finally, conclusions about the study are provided. The Japanese governments approach to environmental protection In late 1993, the Japanese Government enacted
8、 “The Basic Environment Law” which serves as the basic structure for environmental laws, regulations and policies in Japan. Before this legislation was passed, Japanese environmental policy revolved around two pieces of legislation, the Basic Law or Environmental Pollution Control (1967) and the Nat
9、ure Conservation Law (1972). Three basic principles of environmental policy are set forth in “The Basic Environment Law”: (1) The blessings of the environment should be enjoyed by the present generation and succeeded to the future generation； (2) A sustainable society should be created where environ
10、mental loads by human activities are minimized； and (3) Japan should contribute actively to global environmental conservation through international cooperation.(1) In addition, the Law sets forth the responsibilities of the central government, local governments, corporations and the general public.
11、The Law sets forth that June 5th of each year is considered “Environment Day”. The Law is a comprehensive document, setting forth the following responsibilities of corporations: (1) In conducting business activities, corporations are responsible for taking necessary measures toprevent environmental
12、pollution, such as the treatment of smoke and soot, polluted water and wastes, etc.,resulting from their activities, and to properly conserve the natural environment, pursuant to the basic principles； (2) In manufacturing, processing or selling products, or engaging in other business activities, cor
13、porations are responsible for taking necessary measures for ensuring proper disposal of the wastes generated from products and other goods related to their activities, so as to prevent interference with environmental conservation, pursuant to the basic principles； (3) Besides the responsibilities pr
14、escribed in the preceding two paragraphs, in manufacturing, processing or selling products, or engaging in other business activities, corporations are responsible for making efforts to reduce the environmental loads resulting from the use or disposal of the products and other goods related to their
15、activities； and for making efforts to use recyclable resources and other materials and services which contribute to reducing the environmental loads in their activities, so as to prevent interference with environmental conservation, pursuant to the basic principles； and (4) Besides the responsibilit
16、ies prescribed in the preceding three paragraphs, corporations are responsible for making voluntary efforts to conserve the environment such as reduction of environmental loads in the course of their business activities； and for cooperating with the policies implemented by State or local governments
17、 with regard to environmental conservation, pursuant to the basic principles. In the following year, the Japanese Government developed the Basic Environment Plan which extends the Basic Environment Law enacted in 1993. This document set forth four long term objectives for the government for environm
18、ental conservation. These objectives included: (A) Sound Material Cycle； (B) Harmonious Coexistence； (C) Participation； and (D) International Activities.In developing environmental policies, Japanese businesses must consider their responsibilities set forth in the Basic Environment Law, as well as i
19、n other Japanese environmental regulations. Japanese businesses and ISO14000 In an effort to promote continuous environmental improvement on a worldwide scope, the International Standards Organization (ISO) has issued ISO 14000 standards, modeled after the ISO 9000 Total Quality Management standards
20、, offering corporations a new level of decision making in environmental conservation and environmental protection. These standards allow top management to evaluate and improve corporate environmental performance. The ISO 14000 standards cover six areas of environmental management: (1) Environmental
21、Management Systems, (2) Environmental Auditing, (3) Environmental Labeling, (4) Environmental Performance Evaluation, (5) Life Cycle Assessment, and (6) Environmental Aspects of Product Standards. ISO 14004, General Guidelines on Environmental Management Principles, Systems and Supporting Techniques offers thirteen potential benefits for organizations adopting environmental management systems.These benefits include: (1) assuring customers of commitment to demonstrable environmental management； (2) maintaining good public/community relations； (3) satisfying investor criteria and
