The green-budget matrix model: Theory and cases in Japanese companies

Yoshihiro Ito, Hiroyuki Yagi, Akira Omori

Research output: Chapter in Book/Report/Conference proceedingChapter

Abstract

A number of Japanese companies have introduced Environmental Management Systems (EMS) and environmental accounting, although most companies have focused only on the external reporting aspects of environmental accounting and do not consider any future action plans and budgets concerning their environmental management. To utilize EMS more effectively, an actionplan which provides a map to drive activities, and a budget which guarantees that the plan is put into effect, are essential for environmental management. The Green-Budget Matrix Model which is introduced in this paper is a tool to support managers in identifying the type of activities that drive excellent environmental performance and in effectively allocating their economic resources. The process of preparing the matrix also generates useful information for analyzing the status quo, foreseeing the future of environmental management, and promoting a shared mutual recognition of their mission amongst members of the organization. The principal aim of this paper is to explain the idea and structure of the Green-Budget Matrix Model, and to examine its application in practice.

Original languageEnglish
Title of host publicationSustainability Accounting and Reporting
PublisherSpringer Netherlands
Pages355-372
Number of pages18
ISBN (Print)1402049730, 9781402040795
DOIs
Publication statusPublished - 2006

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ASJC Scopus subject areas

  • Environmental Science(all)
  • Earth and Planetary Sciences(all)

Cite this

Ito, Y., Yagi, H., & Omori, A. (2006). The green-budget matrix model: Theory and cases in Japanese companies. In Sustainability Accounting and Reporting (pp. 355-372). Springer Netherlands. https://doi.org/10.1007/978-1-4020-4974-3_16