文档介绍：外文文献翻译
原文:
Corporate Environmental Disclosures:
A Longitudinal Study of Japanese Firms
JAPANESE BUSINESSES AND ISO 14000
In an effort to promote continuous environmental improvement on a worldwide scope, the International anization (ISO) has issued ISO 14000 standards, modeled after the ISO 9000 Total Quality Management standards, offering corporations a new level of decision making in environmental conservation and environmental protection. These standards allow top management to evaluate and improve corporate environmental performance. The ISO 14000 standards cover six areas of environmental management: (1) Environmental Management Systems, (2) Environmental Auditing, (3) Environmental Labeling, (4) Environmental Performance Evaluation, (5) Life Cycle Assessment, and (6) Environmental Aspects of Product Standards. ISO 14004, General Guidelines on Environmental Management Principles, Systems and Supporting Techniques offers thirteen potential benefits anizations adopting environmental management systems.(4) These benefits include: (1) assuring customers mitment to demonstrable environmental management; (2) maintaining good munity relations; (3) satisfying investor criteria and improving access to capital; (4) obtaining insurance at a reasonable cost; (5) enhancing image and market share; (6) meeting vendor certification criteria; (7) improving cost control; (8)reducing incidents that result in liability; (9) demonstrating reasonable care; (10) conserving input materials and energy; (11) facilitate obtaining permits and authorizations; (12) fostering development and sharing environmental solutions; and (13) improving industry-government relations.
panies realize that supporting environmental activities is good for operations and dealings with the general public. In Japan, the Basic Environment Law sets forth basic guidelines for corporations. ISO 14000
standards, developed by a 112 country panel, provide a way for corporations to show that top management mi