YASUHO EMA

Licensed Tax Accountant and Director of the Nonprofit Organization of Environmental Institute "Arena"

Accountants' Participation in Environmental Planning -- From Vocation to Efforts of Accountants -- (From a supporting seminar of "The United Nations Volunteers programme (UNV)," held as the special training forum of the Accountant EXPO 2001 on July 24, 2001)

When I considered what the "Vocation to Efforts of Accountants" are, I came up with the idea that "environment" is the keyword connecting the vocations of companies, NPOs, and universities. One's vocation should be simple and explicit. Well, how can accountants contribute to the environment? Is there any special placement or situation of accountants in a recycling society? I hope accountants would have their own roles and be respected in this new cycle of society. I would want accountants to survive in this new current where companies would do their best to survive.

Changing Universities and Progressing NPOs

Let me talk about the accountant's role in environmental conservation. Last June, I, as a licensed tax accountant, and Ms. Koike of ChuoAoyama Audit Corporation held a course on the environment at the Institute of Environmental Studies of Tokyo University Graduate School. I would like you all to know how this course was born, as a demonstration that accountants also can contribute to environment.

When I visited the University of Tokyo, I could feel that universities are in the process of change. The university system is changing gradually. Universities establish NPOs, try to contact industries through these NPOs, and even try to introduce to society the technologies that universities develop. I also work as a financial accountant in an NPO founded by a Tokyo University professor.

In such a current, I got much interest in the Faculty of Environment. I realized there are many experts in the Faculty of Environment such as accountants, lawyers, and economists aside from scientists and engineers. As seen here, the environment has a special meaning and is related to a wide range of fields.

The Meaning of a Training Course for Environmental Planners

The training course for environmental planners is very interesting and has an important meaning. The study field of each expert is connected with the keyword "environment" in the environmental planner studies. A "Training Course for Environmental Planners" is held in Marunouchi (business area in Tokyo) as a business school this autumn by an NPO established by a Tokyo University professor. This is an attempt to share the knowledge of universities with society.

Meanwhile, "Hosei University Extension College" will also start this autumn. The lecturers of this extension course will be accountants who work for environmental accounting and have practical knowledge to cope with recycling laws, so universities expect a lot from this extension course.

I expect more faculties of environment will be established in universities in the near future. Yet, there is a difficulty: there are few lecturers who can teach environmental accounting, though I met several researchers who have studied fields associated with environmental accounting. Students want to learn more practical aspects of the craft that they can use after they start work and go to graduate schools to learn more.

Educating People is Necessary

Experts from various fields, for instance accountants who have worked in society, are needed as lecturers. In this perspective, "Hosei University Extension College" has a special meaning. This extension course is a basic course for environmental planners. This is a practical course for businesspeople who want to contribute to the environment.

An environmental planner is required to deal with various issues from the ISO 14000 EMS to recycling, environmental accounting, and environmental reports for information disclosure. People who can deal with all these things are truly essential.

The number of environmental reports this year was 12 times higher than last year. What if more and more companies start to issue environmental reports? Education of people is urgent.

When we think about business risks, poor evaluation of a company's work on the environment results in a drag on its stock price, especially if the company is a listed one. Soil pollution is one factor diminishing asset evaluation and banks also observe well such factors triggered by land liquidation. Meanwhile, investors actively buy stocks of the companies that deal well with the environment.

I feel that although companies are besieged by laws related to environmental conservation, companies seem not to realize the fact. Yet, laws work certainly. All laws associated with a recycling society have been enforced. Companies are hemmed in by such laws. People in charge of environment in companies are studying hard to cope with such laws, though many people may not realize it yet.

Japan and the world today are changing with the concept of environment. Society, companies, universities, and even experts are changing to work on the environment. Let's do our best as accountants to encourage talent needed in the new society.