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在我国,经济高速发展带来可观收益和国民生产总值迅速发展的好处之外,也带来的资源短缺、生态破坏以及环境污染等诸多问题,可持续发展问题日益得到广大学者及社会各界的普遍关注。但是企业作为生产者应该从产品开发、生产、销售和运输环节都注重环境的保护,关注可持续发展问题,才能真的从生产源头到下游消费都关注环境保护,承担起环境保护的社会责任。本文解析了日本电器行业东芝公司的环境管理会计的成功案例,希望对国内企业有所启示和借鉴。
In our country, besides the benefits brought about by the rapid economic development and the rapid development of the gross national product, there are also many problems such as the shortage of resources, ecological destruction and environmental pollution. The problems of sustainable development are increasingly being solved by scholars and all sectors of society Common concern. However, as a producer, producers should pay attention to environmental protection in product development, production, sales and transportation, and pay attention to sustainable development so as to truly pay attention to environmental protection and take social responsibility for environmental protection from production sources to downstream consumption. This paper analyzes Toshiba’s environmental management accounting success stories in Japan’s electronics industry, hoping to have some inspiration and reference for domestic enterprises.