Performance Indicators for business - fiscal year 2000 version. This Environmental Performance Indicators Guideline is interlinked with the environmental accounting guideline and Environmental Reporting Guideline also issued by MOE. The japan environmental management association for industry [JEMAI]. The result of this research was published as the " Environmental management accounting tools workbook " in 2002. After completing this project, JEMAI established the Environmental Accounting Research Center in May 2003. This center provides general information to help companies promote environmental accounting. In the context of these developments, the following Japanese case studies are considered (see also table 5 for their positioning in the comprehensive framework):
• Cost analysis - material flow cost accounting - tenable Seiyaku;
• Environmental performance indicators for business - Nippon oil, Ricoh, Canon Schweiz, and Hitachi; and
• Environmental performance of the product - Hitachi, Fujitsu