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A study on the development of method for environmentally conscious management in Chinese manufacturing 中国製造業における環境配慮経営の促進に向けた評価 手法の開発に関する研究 2012 年 7 月 SUN,MEI 孫 美 Content ABSTRACT A-1 CHAPTER 1 INTRODUCTORY CHAPTER 1.2 Research background 1-2 1.2.1 Position of Chinese manufacturing in the world 1-2 1.2.2 Transformation of Chinese manufacturing 1-7 1.2.3 Change of environment management of China 1-9 1.3 Study purpose 1-13 1.4 Framework of the study 1-17 Reference 1-21 CHAPTER 2 DEVELOPMENT OF ENVIRONMENT MANAGEMENT STRATEGY IN CHINESE MANUFACTURING 2.1 Trend of environment management 2-1 2.1.1 Definition of Environment Management Strategy (EMS) and Environment Management System (EMS) 2-1 2.1.2 Content of environment management strategy 2-3 2.1.3 Current status of environment management strategy in China 2-3 2.2 Feasibility of application of environment management strategy in China 2-4 2.2.1 Support and problem in environment management 2-4 2.2.2 Eager and support for environment conscious product 2-5 2.2.3 Promotion of environment report and challenge 2-9 2.2.4 Support and problem in enterprise value 2-14 2.2.5 Promotion of green financing 2-15 2.3 Proposal for applying environmental strategy in China 2-17 2.3.1 Popular environment management tool 2-17 2.3.2 Proposal for applying environmental strategy 2-19 2.4 Conclusion 2-20 Reference 2-21 CHAPTER 3 ANALYSIS OF ENVIRONMENTAL LEGISLATION RISK AND CONSTRUCTION OF GLOBAL ECO-DESIGN STANDARDS DATABASE FOR CHINESE MANUFACTURING 3.1 Research background and purpose 3-1 3.2 Investigation of Japanese and Chinese environment law and regulation system 3-4 3.2.1 Instruction of environmental law system and history in China 3-4 3.2.2 Comparison of Japanese and Chinese environment law and regulation 3-13 3.3 Analysis of Legislation risk on Chinese manufacturing 3-25 3.3.1 Identification of risk weighting of environment regulation 3-25 3.3.2 Forecast of legislation risk for sectors of manufacturing 3-31 3.4 Investigation of environment standardization in world 3-33 3.4.1 Importance of knowing well about the global environment standards 3-33 3.4.2 Main environment standards affecting manufacturing in the world 3-39 3.4.3 Influence of environment standardization to Chinese manufacturing 3-45 3.5 Database construction responding to global environmental standards for Chinese export 3-46 3.5.1 Construction of database of eco design 3-46 3.5.2 Application of database for export manufacturing 3-47 3.6 Conclusion 3-48 Reference 3-49 CHAPTER 4 PROPOSAL OF MODIFIED MATERIAL FLOW COST ACCOUNTING AND ITS INTEGRATION IN FINANCIAL REPORT 4.1 Research background and purpose 4-1 4.1.1 Definition of Material flow cost accounting 4-1 4.1.2 Difference of MFCA and Material Flow Accounting 4-2 4.1.3 Current research of MFCA 4-2 4.2 Problem of current MFCA 4-4 4.2.1 Discontinuity of current MFCA calculation 4-4 4.2.2 Inaccuracy of cost allocation in current MFCA 4-6 4.3 Modification of current MFCA and financial report improvement based on 4-9 4.3.1 Modification of accounting calculation method of MFCA 4-9 4.3.2 Integration of MFCA and ERP 4-14 4.3.3 Financial report improvement based on the MFCA 4-16 4.4 Case study of modified MFCA in Chinese small enterprise 4-18 4.4.1 Company profile 4-18 4.4.2 Definition of quantity center 4-18 4.4.3 Data information collection and cost calculation 4-19 4.4.4 Draw the income statement in October 2011 4-20 4.5 Conclusion 4-21 Reference 4-23 CHAPTER 5 DEVELOPMENT OF CSR ASSESSMENT WITH INDICATOR SYSTEM AND CONSTRUCTION OF CSR DATABASE FOR CHINESE MANUFACTURING 5.1 Introduction 5-1 5.1.1 The definition of corporate social responsibility (CSR) 5-1 5.1.2 Philosophic theory of CSR 5-1 5.1.3 Subjects and contents of CSR 5-2 5.2 Purpose of the study 5-3 5.2.1 Current status of CSR 5-3 5.2.2 Study purpose 5-5 5.3 Establishment of indicator system of CSR assessment 5-6 5.3.1 Current status of CSR assessment 5-6 5.3.2 Establishment of CSR indicator 5-7 5.4 Construction of CSR database in China and Japan 5-27 5.4.1 Structure of CSR database 5-27 5.4.2 Content of CSR database 5-28 5.5 Investigation enterprises how to take CSR both in China and Japan in Manufacturing 5-32 5.5.1 Method 5-32 5.5.2 Result and analysis 5-33 5.6 Conclusion 5-42 Reference 5-45 CHAPTER 6 PROPOSAL OF CORPORATE SUSTAINABLE DEVELOPMENT ASSESSMENT BASED ON CSR FOR CHINESE MANUFACTURING 6.1 Investigation of current status of Socially Responsible Investment indices 6-1 6.1.1 Definition of socially responsibility investment 6-1 6.1.2 Investing strategy of socially responsibility investment 6-2 6.1.3 Socially responsibility investment index 6-3 6.1.4 Introduction of main SRI indices 6-6 6.2 Analysis of sustainability of corporate development 6-7 6.2.1 Exclusion of SRI indices 6-7 6.2.2 Analysis of assessment method of SRI indices 6-8 6.3 Current status of Chinese social responsibility investment 6-15 6.3.1 SR index and fund in China 6-15 6.3.2 The selection method and composition of SSE Social Responsibility 6-15 6.3.3 Disadvantage of SSE-RI selection method 6-16 6.4 Investigation of new CSR assessment base on the analytical hierarchy process 6-18 6.4.1 Constructing the index system based on analytical hierarchy process 6-18 6.4.2 Establishing Hierarchical structure 6-19 6.4.3 Pairwise comparison 6-20 6.4.4 Analysis result about weighting of indictor 6-23 6.4.5 Assessment of CSR Performance 6-23 6.5 Conclusion 6-24 Reference 6-26 CHAPTER 7 CONCLUSION AND FUTURE PROSPECT 7.1 Conclusion of this study 7-1 7.1.1 Development of environment management strategy in Chinese manufacturing 7-1 7.1.2 Analysis of environmental legislation risk and construction of global eco-design standards database for Chinese manufacturing 7-1 7.1.3 Proposal of Modified Material Flow Cost Accounting and its integration in Financial Report 7-2 7.1.4 Development of CSR Assessment with Indicator System and Construction of CSR Database for Chinese Manufacturing 7-3 7.1.5 Proposal of Corporate Sustainable Development Assessment Based on CSR for Chinese Manufacturing 7-5 7.2 Future prospect of the study 7-6 7.2.1 Future prospect 1: Enlarge content of database of environment standards and database of CSR practice 7-6 7.2.2 Future prospect 2:Combination of MFCA and ELP 7-6 7.2.3 Future prospect 3:Check effectiveness of SRI method in Chapter 6 7-8 ACKNOWLEDGEMENT AC-1 APPENDIX APP-1 RESEARCH ACHIEVEMENT AC-1 A STUDY ON THE DEVELOPMENT OF METHOD FOR ENVIRONMENTALLY CONSCIOUS MANAGEMENT IN CHINESE MANUFACTURING Abstract Chapter 1 Introductory Chapter This chapter introduced research background and illustrated research purpose. Chinese manufacturing developed very fast, output of many products was ranked in top one or two in the world. In 2008, the value added in manufacturing of China is listed in top two in the world. Manufacturing is developing fast, and development speed is faster than other main manufacturing countries. However, high development of Chinese manufacturing relied on low labor cost and high resource consumption, this kind of development model of Chinese manufacturing is unsustainable, and manufacturing have heavy impact on environment. Energy consumption per GDP of China listed in top 2 in the main manufacturing countries in 2005, and discharged a large amount of ozone depleting substance and hazardous waste. Chinese manufacturing is facing transformation. New manufacturing should be low energy consumption, low environment pollution and high economic profit. Environment management method of government is also changing from treatment of end of pipe to control of pollutant source. The aims of Environment Management Strategy are plus economic profit and minus environment impact. Current research proved that Environment Management, Material Flow Cost Accounting, Corporate Social Responsibility can enhance economic profit and reduce environment impact. This study aimed at development of Environment Management Strategy in Chinese manufacturing. at last, this chapter drew study framework. Chapter2 Development of Environment Management Strategy in Chinese Manufacturing This chapter first identified definition of environment management strategy and environment management, pointed out environment management of this study is a strategy which integrates many activities in management and production such as material flow cost accounting, environment report, green purchase, green marketing and so on. Research and application of environment management strategy in China is fewer. Therefore, this chapter investigated the feasibility of application of environment management strategy in China from six aspects, (1) Support and problem in environment management (2) Eager and support for green product (3) Support and problem in environment data record (4) Promotion of environment report and challenge (5) Support and problem in enterprise value (6) Promotion of green financing. This chapter concluded that application of environment management strategy in China is feasible. However, mass of Chinese product is recalled because of green A-1 barrier, environment report is lack of quantity description, CSR performance of Chinese enterprise is poor, and there is not assessment standard for financial support.