2018 Volume 26 Issue 1 Pages 103-118
The objective of this research is to analyze the present status of indicators and measures for social performance evaluation, the degree of achievement of corporate social responsibility (management philosophy), and searching. Environmental conservation is one of specific contents of social responsibility, and environmental management accounting has accumulated discussions and practices over 20 years. We examined how the present situation, the achievement point and the outcome of this environmental management accounting can be applied to a more universal theme of the possibility of pursuit of social responsibility by management accounting. As a result of examination, it was shown that the performance evaluation indicator of environmental conservation (contribution) degree in corporate activities tends towards social target indicator.
