Abstract
This study proposes the evaluation system for corporations implementing environmental action programs for Loop-closing society based upon environmental accounting. The study initially presents the evaluation framework for determining the more feasible alternative in a stage of single-sector project by using two indicators of eco-efficiencies, and develops the framework to include interactions among multiple economic sectors. As a result, relatively inefficient production factors, environmentally inferior activities, or combinations of them in multiple economic sectors model, are expected to be identified pros and cons, and end point of cost and benefit become apparent. These applications of accounting system should contribute to enhance the consideration of equity among sectors in step-by-step processes towards Loop-closing society. The state of social information offer, in connection with decision-making for building Recycling-based society, is shown.
