At the outset, it should be recognized that case studies offer a low possibility of repetition and only a narrow and limited base for generalization. However, they can provide rich description, explorations and explanations of the phenomena being studied, and are of particular use where little prior study has been undertaken.
Although the focus here is on Japan, a growing number of case studies have become available in environmental management accounting throughout the world. Burritt reviews recent cases explored at EMA related conferences, workshops, expert group meetings, and literature – see representative cases in Table 3. The broad range of countries, large number of industry groupings and engagement with large and smaller organization are all apparent from the studies.
In this paper some recent studies in Japan are examined and comments made in relation to environmental management accounting and eco-efficiency. A number of projects and standards have been introduced in Japan over the last five years, as show in Table 4.
The MOE released the Guidelines for Environmental Performance Indicators for Business Fiscal Year 2002 version a revised version of the Guidelines for Environmental