Japanese KOGAI in an Environmental Management Accounting Examination:A Case index

1
Japanese KOGAI in an Environmental Management
Accounting ExaminationA Case index

• Fifteen minutes presentation and thirty minutes
  discussion will be prepared by the PPT shown
  below
• 1.KOGAI and Japanese Environmental Accounting
• a) Ashio Copper Mine Case and Damages of Local
  People
• b) Four Big KOGAI Courts Trial and Japanese
  Environmental Risks
• c) Development of Environmental Management
  Accounting in Japan
• 2.Material Flow of Minamata Disease
• a) History of Chisso and its Business
  Behaviors
• b) Production of Chemical Fertilizer and
  Negative Befits
• c) Minamata Disease Court Cases and Chissos
  Environmental Liability
• 3.Examiantion of Minamata Disease Involved People
  
• a) Noguchi, the Origin of Minamata Disease
• b) Hashimoto, the Manager of the Biggest
  Responsibility
• c) Ishimure, the Contributor of Making Global
  Information
• 4. Environmental Reports by Present Chisso
  Subsidiaries
• a) Mazda and its Environmental Report
• b) Aashi Kasei and its Environmental Report
• c) Sekisui Chemicals and its Environmental
  Report
• 5.Recent Environmental Indices by the Japanese
  Ministries

2
1.KOGAI and Japanese Environmental Accounting

• a) Ashio Copper Mine Case and Damages of Local
  People
• b) Four Big KOGAI Courts Trial and Japanese
  Environmental Risks
• c) Development of Environmental Management
  Accounting in Japan

3
2.Material Flow of Minamata Disease

• a) History of Chisso and its Business Behaviors
• b) Production of Chemical Fertilizer and Negative
  Befits
• c) Minamata Disease Court Cases and Chissos
  Environmental Liability

4
EXHIBIT Material Flow Cost Accounting of Minamata
Disease(Carbide Process),1932-1968

• Limestone
• 
  carbide
• kiln---quicklime---carbide furnace---
  965,826ton ---acetylene generator---
• 
  water mercury sulfide(137ton)
• 
  
  
• ---acetylene --- acetaldehyde manufacturing
  unit--------------------------- ethyl acetate
  
• 
  
  46,746ton
• 
  methyl
  mercury (100ton)
• 
  
  
• 
  12,615 patients
• 
  \257 billion past
  compensations
• 
  \3 billion annual
  compensation every year.
• noticeBold characters mean facilities.
  Numericals are partly based on suspected
  calculations.
• Brackets mean minus benefits.

5
3.Examiantion of Minamata Disease Involved
People

• a) Noguchi, the Origin of Minamata Disease
• b) Hashimoto, the Manager of the Biggest
  Responsibility
• c) Ishimure, the Contributor of Making Global
  Information

6
4. Environmental Reports by Present Chisso
Subsidiaries

• a) Mazda and its Environmental Report
• b) Aashi Kasei and its Environmental Report
• c) Sekisui Chemicals and its Environmental
  Report

7
5.Recent Environmental Indices by the Japanese
Ministries

• a) Environmental Accounting Guidebook
• b) Pollutant Release and Transportation
  RegisterPRTR
• c) Environmental Policy Priorities Index for
  Japan JEPIX