The importance of the environmental aspects of corporate activities has been increasing remarkably and companies are requested to disclose the environmental information. The feature of disclosure in Japan is the environmental accounting, which is the system to measure and disclose the environmental aspects of corporate activities quantitatively. The objective in this study is to explore the relationship between corporate environmental conservation activities in the environmental accounting (especially, business area cost and R&D cost) and the change of the monetary valuation of environmental emissions, and to suggest the way to use the environmental accounting. To combine the environmental accounting, financial accounting, material flow information and LCA, the contribution of environmental investment becomes visible, but it is low investment efficiency.

Water services and Agriculture are essential sectors for human life. But both sectors have big negative environmental impacts. There has not been a good relationship between both sectors so far. It is “Polisilicato-Iron (PSI)” that facilitates cooperation between them and enables sustainable management for them. Nowadays, water purifying sludge from waterworks is treated as industrial waste. It is caused by aluminum coagulants. If PSI is used instead of them, “iron and silica” are added to soil resources in row water and that makes possible not only the recycling of soil but also the use of them as effective agricultural material. In this paper, we study the transforming process of PSI from water-purifying material through agricultural material into 3R-Material for sustainable “Water services and Agriculture”. Here we see “Katari = Antenarrative” in management fields as key factor for this transformation. And “Katari” is defined as management information. We use analytical frameworks of “Katari” theory which is different from narrative approachs.

The many companies continue making effort to reduce the energy used for truck transportation. However, because the company does not have the information at “the site of the transportation”, they cannot take effective measures and also cannot evaluate the effect of measures adequately. In this study, we considered that it is necessary to improve “Load Factor”, which is an index to measure the performance of the truck transportation, to reduce energy. And we thought about what kind of information a company should have been able to collect to manage “Load Factor”. We studied business case of energy reduction in transportation, such as Shared Logistics, Round Transportation Service and Eco-Driving. As a result, we understood that we will be able to reduce energy by collecting and using the load data and mileage data from each truck transportation trip.

These days, the home delivery business is growing in Japan as a result of social aging, the high price of oil and access to high quality services. This service is a system whereby customers can make orders by selecting goods from catalogs, place the orders and then have them delivered to their homes. We focus on the case study of one home delivery company in Japan. In this company the customers consist of many members who order goods every week, with delivery of the goods the following week. By introducing the weekly order and delivery system, efficient delivery can be achieved by the enriched logistics system. However, the company is facing a problem. Although the number of customers is increasing, the average quantity of each order per member is decreasing. The main reason is the tendency for new members to make small orders. This problem causes inefficient logistics for home delivery. This fact has been verified from the data of sales results in the company.

In the home delivery business, drivers have to stop their trucks in front of each member’s residence, unload the delivery goods, catalogs, and order sheets and collect used containers and bottles for recycle and reuse. Therefore, the amount of energy consumed in the delivery process is basically proportional to the number of contractors (customers). Thus, the lower the order and delivery quantities per member, the less efficient the delivery system is. Therefore, one of the most important goals for the company is to increase the order quantity per member and load, leading to a more efficient logistics.

In this paper, we analyze what kind of logistics service is attractive to excellent customers but unattractive to bad customers from a marketing viewpoint, and propose a way to improve the delivery efficiency by increasing the average amount of purchase price per order. Moreover, the efficiency of the strategy is examined by the simulation experiments. As a result, we propose a sales and delivery system, in other words “a strategy”, to reduce the CO₂ emissions and to increase the sales amount.

CO₂ emissions have accounted for 1,304 Mt (million tones) in 2007, Japan. Motor freight occupies 6.8%, 89Mt, of the total. Modal shift to rail freight has not been expected so far and the emissions-reduction in motor freight becomes the bigger issue today. Also difficulty to emphasize of the rail transport capacity, and shortage of the truck drivers are another issue regarding logistics management.

With various systems or through some simulations of the travel resistance at present, it is reported that the expected reduction in CO₂ emission or fuel consumption is 30% at most, and no further possible method is reported.

In this report, it is suggested that 80% of CO₂ emissions is able to be deduced, through the case studies of the selection of energy sources and of the appropriate method to reduce transportation resistance and that it is possible to provide solution to the present management logistic issues when establishing future logistic system.