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(1)iA fiwa. 説. The Applicability of Environmental Budgeting to. Japan、ese Local Governmehts. Akira Omori. Abstract One of the methods for environmentaI budgeting called“ecoBUDGET”’h4s been trialed by some. European cities and regions詔coBUDGETΦwas first proposed by ICLEI−Local Government for Sustainability in early l 990s． Even．in Japan， ICLEI−Japan and the Development Bank of Japan recently. started to study ecoBUDGET9． Also， some local governments have recently introduced environmental accounting system in their environme4tal management， and have disclosed information to・the residents． . The objectives of this paper are to examine the way to establish a system for environmental protection. under local governmental jurisdiction， the tool to ensure accountability for the residents， and the. applicability of ecoBUDGETo and environmental accounting to Japanese local governments． To achieve those obj ectives， this study focuses on the environmental policies， which are emp］oyed by. the Japanese Iocal governments． Therefore， ecoBUDGETo and environmental accounting should be placed as the usefUI tool to support the policy・−decision making for local gevernments．. After the examination of ecoBUDGE”1’S and environnユental accouming in the policy making context，6 positive drivers to introduc巳these too］s in Japanese local govemments are clarified， while 8 negative. driverS are identified． F▲nally， in order to improve environmental perfbrmance under govern皿ental jurisdictions， some ways to eliminate those negative drivers are suggested・. Key words：ecoBUDGETS，. envlエonmental budgeting， environmental accounting， environmental pelicy，. policy evaluation system. 1． Introduction ・ ’. Since the Japanese public sector possesses approximately 20％of the nominal gross domestic product （GDP）， the expenditures’and investments of public sector entities， such as出e central and local govemnlents， affect the national economy（Kawakita，2004， PP・18−19）・Furtber， the gravity of globaI envirollmental prob］erns， such as global warnling， acid rain， ozone depletion， etc・， has been increasing・. Theref（〕re， recently， most nations have been putting Pr輌ority to the environme醇al policies・This require＄ the ce・t・al a・d l・cal g。vemnlent・t・lb・v・t・暇d・eri・i・・nm・・tal p・・tec丘・11・r su・t・i・・baity．. Moreover， as residentS’interests 1・egarding environmental problems haΨe contlnued to grow， the governments have to establish effective environlnelltal policies． In order to achieve environmeiatal.

(2) 2（2）. 横浜経営研究第27巻第1号（2006）. protection under governmenlal jurisdictions， and to ensure accountability for the residents， two types of systems have to be introduced． The first is a system lhat can assists public administrators in making. dec．isions regarding environmental policies， and the second is one由at can communicate enΨironment．. related information， such as environmental costs， benefits and outcome． From the viewpoillt of accountability， the Iatter syStem is strongly required for the residents，. Con呂idering abovementiened movements， lhe objectives of this paper are to examine the way to establish a system for environmental protection under local governmental jurisdiction， the toois to. ensロre accountability fbr the residents， and the applicability of ecoBUDGETo and environmental accounting to Japanese local governments． The methods fbr environmental management， such as environmenta］accounting and budgeting， could possibly to play a significant role in achieving the objectis・es mention巳d above．‘‘ecoBUDGET⑪”−a. method fbr environmental budgeting−is now being seriously considered by the local administrative bodies．・ecoBUDGETo is a Eool that uses a poli匡ically ratified environmental budget， and follows the Plan−Do−Check−Act（PDCA）management cycle． Similar to a financial budget， its objective is to manage financial resources within budgeted am皿nts， and to manage‘‘environmental spending”， which refers to. 也epresent state of usage of environmental resources and is expressed in physical terms， within. constraint of Iimited environmental resources（ICLEI，2004， pp．14−17）． Thus， the nature of …BUDGET句i・th・・am・a・th・t・f刊nan・i・l b・dg・t th・t・eq・i・es t・b・・atifi・d by出・Assembly， Further， the statements prepared in the process of丘）rmulating ecoBUDGET‘i’ can serve as accountability tool fbr the rat▲fication process．. Another inlportant tool to manage and account for the environmental’ sifuations under local 9。ve・nm・・t・l j・・i・di・ti・n・is e・v三・・nment・1・…unti・g． Envi・・nment・1・cc四・ti・g二i・・1・d・・. environmental reporting−by the p曲lic seclor entities has been gaining popularity internationally（GRI， 2004・PP・9−10；B・r・itt・ et・1…2005，・PP・12−18；O皿。・i，2005）． Since th・・bjectives・f envi・・nniental accounting and environmental budgeting are identical in nature， the need for integration between the two should be considered． ’. 1・this・P・p…w・fi・st cl・・ify th・imp・・tan…f・fi・a・・i・l and envi・皿m蝋・l b・dg・ti・g i・the p・bli・. sector， and then explain the basic concepls and background of ecoBUDGETo． Second， we briefly. consider environmenta正policies employed by the Japanese local governments， alld third， these environmental policies are explained in the Japanese context． Further， a recently prevailing method of envユronmental accounting is brie遇y examined， and the possibility of integration between environmental. accounting and ecoBUDGETe三s considered． In additior1， positive and negative driΨers to introduce ec・BUDGETcE’ i・t・th・S・p・…el。口l g・v・・nm・・t・・e・・v・・1・d． Fi・ally，由・p・・b】・m・・ss・・i・t・d with. ecoBUDGETe will be pointed out． Thu写， information regarding ecoBUDGET凹will be disseminat6d to th・g・vemm・・ts…d・p・。P。・al t。・PPIy e・・BUDGET㊦ t・止・p・］i・y・v・1・・ti・n・y・t・m．will b・p・t forth．. 2．Importa皿ce’of Budgeting in Public Sector Entities 2・11mportance of a Financial B・・dget in Pllblic Sector Entities Chapter 70f the Constitution regulates national public finance jncluding budgeting． For the government，.

(3) Th巳Applicability of Environmenlal Budgeting to Japanese Local Go、・￠rnm￠nts（Akira Omori｝. （3）3. budget has two different meanings；the first is a substantial meaning and the second is a forrnal one， The. substantial meaning is that a budget is a statement that clarifies由e esti皿ation of the contents of public finance for a specific ftscal year、 The fbrmal meaning．、 is that a budget is a means of providing the. government with the authority to manage pubUc finance［hrough an approval by the Diet（Kawakita， 2004，p．46）．．. In line with the central governmentls budgetary syste皿， the Local Goyernment Law regulates the budgeting system for the local governments． In order to achieve a consistency between・national and・ local finances， it is considered that the princip1e of national public finance should be apPlied to the. present system of local finance（Kimura，2005， p．8）． Hence， the budgeting system of the loca！ governments resembles that of the central governrnent．. The central and local governments have to annually fbrmulate their budget， which consists of a General Account budget and several Special Accounts budgets（Yamamoto，2001， pp、25 1 ・−252）． As illustrated in Figure 1，the present budget system fbr the local goΨemments is controlled by廿1e assembly. and the chief executive， and the approved budget is submitted by the Iocal governmenゴs executive branch． Further， the inspection commissioners should audit the executed results of the budget and report. these to residents（Yamamoto，2001， p．252）．・. Figure 1 Financial StructUre in Local Government. reportmg request election. reportlng. Assembly. Inspection. presentatlon. Commi茜siohers repoエtlng. audit ortlng. request （Source：Yamamoto，2001，p．253）. Since the Local Goverllment Act Tegulates the ol蛸ective of the local governments of enhancing也e. resident’s welfare， eacll Iocal government has impleme−ted’ 魔≠窒奄盾浮刀@administrative programs and projects to achieve this objective． In order to irnplement and manage these pro6／1rams and proje￠t§，‘‘each. locaユgovernment has to formulate a System fbr man乱ging and control正iilg theiτvarious admlnistrative・ activities”（Sumida，2001，p．36）． This important system is㎞own as a budget． Abudget is a fiscal plan fbr a particular fiscal year．王t e＄timates expendi加res required te． regulate and. control the wide range of administrative activities as well as revenue， that三s needed to cover these.

(4) 4（4）. 横浜経営研究第27巻第1号（20G6）. eεtimated expenditures（Sumida，2001，p．36）． For example， expenditures refer to gener註administratlon，．welfare， sanitation， and education expenses，． public debt payment， etc， On the other hand， revenue refers to local taxes， Iocal aIlocation tax， national treasury disbursement5 and local loans， etcl． ’ tt. As in the case of the central governmenピs budget， the local governments’budget also has two. meanings−substantial and fbrmal． The substa川ial meaning is that a budget provides important 9・id・li…fo・th・・d㎡・i・仕・目…f］・ca1 P・bli・fi・・nce， and dari五・・血・・cale and・・nt・nts・f p・bll・. finance and the directio皿of the programs by individuaUocal governmenls． meant foHhe residents （S・mid・・2001・PP・36−37）・O唖・・th・・h皿d， th・f・・m・1 m・ani・g・f th・1・・al b・dg・t i・that・b・dg・t i・. prepared based on the laws and regttlations， and should be tabled to and approΨed by the Assembly . （Sumid・・200L P・37）・Sinc・a11由e a・ti・itl…f也・1・・al g・vemm・・t・a・e・eg・1・t・d by th・apP・。・・d. budget， the administration of the・Japanese local governments assigns highest priority to the approΨed budget than to the settlement accounts． As explained above， a budget is considered to be an essential component of public finance． Generally，. a budget has the following characteristics（Rowan and Maurice，2000， p．58）：（1）delermining income and expenditUre，（2）assisdng in policy ma｝dng and p］anning，. （3）authorizing fu匡ure expenditure，（4）pr｛jvidi11g a basis for con柱olling income and expendi且1re，. （5）seUing standards for evaluating performance，．’. （6）m・tivati・g manag・・s and e岬1・yees，・nd ．．・（7）coordinating the activi亡ies of multi−purpose organizations，. H・wev・r・th・b・dg・t・y・t・m岬1・y・d by血・J・p・・…p・bli・・ect・・e・titi・・d・・…tf・lly・ati・餉。 seven cha「acte・i・ti・・li・t・d・b・v・・Ab・dg・t i・・xt・em・ly imp・鰍・・t・nly i・th・…t・xt・f th・p・bli・. sect…b・t・1・・am・・g th・p・ivat・・ect・r e・titi・・，…h・・li・t・d・・mp・ni・・． Th…1…f…p・・at・ b・dg・ti・g一ρ1・励島・…ret・a・d co・・’dinat’・・一一，螂・it・1・杣・t・b・dg・t i・an・・e・・ay・y・t・m f・， th・n・・皿・1・p…ti…f・。mp・ni・・i・th・i・p・・s・輌t・f p・・fit．・Th・・sse・ti・l p。i・t・f th・a・g蝿・。t、 P「esent・d h・re i・ th・t・。・p・・ate・b・dg・ti・g h・lps th・i・t・・n・1 m・・ag・m・・t i・p・rf・・mi・g it・r・1…f pl・nni・g，・・nt・・1，・a・d・…di・・ti。・，・・d i・u・efu1 i…hievi・g th・・ev，n ch町act。，i、ti、、 li，t，d、b6ve，. W・h・v・・v・・vi・w・d th・fi・cal and b・dg・1・y・t・ms・f也・1・・al g・vemm・nt・；h・weve・，山・p・im・ry. focus of this paper is on environmental budget． Therefore， we will new examine an environrnental b・dg・ti・g m・th・d p・・P・・ed by lC巳1（1・t・r・・ti・・al・C卿cil f・・L…IE・vi・・醐・nt・I I・itiative・）−. L・cal G・vernments for Sustainability．. t. 2・2Necessity・f・Envir・nmental Budgeting in the Ptblic Sect。r・Entities I・ thi・・ectj…w・b・i・fly・evi・w・th・・scal・・f・bl・dget・f・・th・en・i…me・t・1 P・・tecti・・b・tween th。. E…P・an and J・panq・・p・bli・・ect・…T・bl・lill・・虻・t・・th・・nvi・。・m・n・・l p・・tect三…xp・・dit、爬、 by. European public sector．. 曇｛‘. k。cai・taxes，・the・1…1・目。cati・n㎞・・d聞・n a・e called gener・1・e。，。ue，。u，，es since臨。▲，。，es．are．n。t. specified・王t is e・tr・m・ly・imp・舳t翻・c・l g・ve・nments．t・ens・・e・面cient ge。e，。l revenu，，e，。u，ce、 i。 order to hantile various administrative needs properly，”（MIAC，2004a， p．5）.

(5) The Applicability of Environmental Budgeting to japanese Lecal Governnients（Akira Omori）. （5．）5. As shown in Table 1，with the exception of the Netherlands and Austria， coumries spent▲ess than 1％ of their budget on environmental protection． Also， since the share of the GDP has been increasing on a yearly basis・it can be infe皿ed that this tendency has been ongeing： 0・th国th・・h・nd・Fig・・e 2・ill・・t・at・・出・tim・・e・i…fth・t・t・1・m・u・t・f enΨi…m・nt・l p・・t・cti・n. expenditures by the Japanese central government and the ratio of the expenditures to Japan’sGDP． This figure cannot be compared with Table l because of the difference in tlle s’ モ盾垂?@of the data． However，. Figure 2 shows that由e Government of Japan increased the budget fbr the environmental protection ・・ti・iti・・aft・・th・E・・th S・mmit。f］992． Th・t・nd・n・y・f・・n・・nt・ati・g th・b・dg・t・hm・unt t・th，. environmental protection activities ceased to exist in 2001，and both the amount and the ratio have since been declining because of the serious fiscal situation of the goΨernnlent．. Table 1 E曲o㎜en面Protec60n輪en蜘res by E醐pe紐PubHc Sector， sh齪e of GDP（％）. Belgium Denmarl（. Germany Greece Spain. 1990. 1991. 1992. 1993. 1994. 055. α63. 0．64. ：. ：. ：. 0．24. 0．25. ：. 0．87. ：. 1．02. ：. ：. 0．77. 1995. 1996. 1997. 051. 0．67. 0．66. 0．37. 054. 056. 052. ．051. 0．89. 0．84. α78. 0．69. 0．60. 0．63. 0．68. α64. α87. 0．94. 0．93. ：. ：. ：. ：. France. α62. 0．66. 0．65. 0．69. 0．76. 0．78. 0．79. 0．79. Italy. 0．］．7. 021. 0．16. ：. ：. ：. ．：. ：. Netherlands. 0．92. 1．08. 1．15. ：. ：. L4．5. ：. Austria. 12ユ. 1．26. 1．17. L25. ：. ：. Finland Iceland. ：. ：. Bulgaria Estonia. ：. ：. ：. US. 0．62. Japan. 0．92. 0．79. ：. ：. ：. ：. ：. ：. ：. 055. 0．62. 056. ：. 0．34. 0．33. ：. 0．11. 023. ：. 0．35. ⑪．33. α20. 0」3. 0．14. α12. ：. ：. 0．93. ：. ：. ：. ：. ：. 155. 0．34. 0．64. 0．65 0。62. L43. 0．35. ：. ：. 132. 0．05. α65. ：. 0．61. ：. ：. 052 052. L47. 0．32 ．. ． F. ：. LO3. Latvia ．. Romania. ：. 0．61. ：. ：. L46’. 1998 1999. 1．39. L16. LO．90 α72. α09. α09. α05. 0．05 0．10. 0．42. 0．49. 051. 052. ：. ：. ：. ：. ：. ：. ：. ：. 0．95 ．. α29. 0．33. o．64. 0．65. ：. ：. ：. ：. （Source：European Comrnunities，20el， p． 14． Some cottntries With few data were omitted、）. ：.

(6) 6（6）. 横浜経営研究第27巻第1号（2006）. Figure 2. Changes in Vblume of the Enviro皿mental Protection Expen｛1itures. and the share of GDP by Ja声ese Central Government. 寅〆ず寅ポ鐵討評討評評 ■■■Total amount ef budget for the environrnental expendi tures. ＋Ratio of environmental expendi tures Io GDP. （Notel The amounts of the environmental expenditures are the sum of all central govemment’s ministries aIld agencies． GDP is the nominal amounts．）（Source：Prepared by the author with the reference to M OE，陥匡’e P砲βr o？革「he E，抱∫酬据e？’t，. from 1994 to 2004 version， Economic and Social Research Institute（ESRD Cabinet O伍ce， Government of Japan，ん星川‘a「Report o，1 Na tie na『A‘‘ele，tts，丘om 1995 to 2003 version， and. ESIぜs Web site．）・． ’ t. Figure 3 Changes in Volume of the Enviro皿皿ental Protection Expenditures by Japanese Local Govemments. ユ9⊆｝3f．y 19［｝4￡y 19⊆）5f、Y ユ≡）96f．y ユ997Ey 199Sf．y 1999f．y 2000丘y 2eOlf）r. ■Teta1 amount of budget for the environmenta1 expenditUres 十Ratio of environmental expendutUre to the totaI expendiin」re budget. （Note：The environmental expenditure is the total amount of all 47 prefectUres and al112 Government Ordinance Cities．）（S皿rce：Prepared by the author． Environmental expenditures are co11ected by MOE， Locat E椥‘ronn∼el吻t∫Prote‘fioチ1 Programs， from 1995 to 2002 versions， Also， the expenditure data. 誼Er 2002￡y． are collected through MOE’s Websitej Total expenditUre budget was collected by MIAC隔ite Pap．r o刀、Lt7￡α∫．PrψJlτ昂澗‘g， from 1994 to 2005 yersions．）.

(7) The Applicability of Envi ronmental Budgeting to Japanese Local Governments（Akira Omori｝（7）7. Figure 3 illustrates the budgeted expenditures for environmental protection activities and their ratio to. the total expense budget of Ihe Japanese Iocal goveTnments：， Figure 3 shows the same tendency observed in Figure 2；however， the ratio to the total budget is higher than that in the case of the central. government． Moreover， due to the severe fiscal s三tuation of local governments， the total amount of environmental expenditures has been declining since l 996．. ・Despite this declining tendency in the budgeted amount fbr environmental protection， it can be said. that the gravity of environmental problems and the relatively high ratio of山e budgeted amount for. environmental protection requires a management system for environmental administrative activities． Moreover， the progress of environrnental policies implemented by local govemments cannot be fully expressed by the financial budget and the segmented information contained in it． In this case， we can call. for another budgeting system for environmental protection． Hence， in the next section， we will exarnine. a new budgeting system for the environment−ecoBUDGETe．. 3．Environmental Blldgeting Method：e四BUDGET⑪ εcoBUDGET『s a tool to suppoエt regional environmental management and is proposed by ICLEI in the mid．1980s， Further，“AGENDA 21，”which was endorsed at the Earth Summit held in Rio de』aneiro’in. 1992，emphasizes the important roles of the Iocal governments in its Chapter 28． This development. facilitates the ICLEI to focus叩promoting the member local governments for the purpose of sustainability． ecoBUDGET㊤ is an outcome of ICLEI’s activities for th￠creation of sustainable cities．. Since the elements of financial budgeting include auditing， reporting， con匡rolling， account. management， balancing and planning， the concepts， prillciples or procedures of ecoBUDGETo were proposed by imitating financial budgeting（Erdmenger et al．，1999， p． l l；ICLEI，20e4， p．14）． As. financial budgeting has the objective’of managing artificial resource“money”within the budget constraint， ecoBUDGETo has the objective of managing the utilization of resources， which is referred to. as‘‘environmental spending or consumption”， within the budget constraint（Erdmenger et al，1999†p． 12），. Table 21ists functional aualogies．between financi副and environmental budgets． ecoBUDETo，’one of the most important environmental budgeting tools， could be expected to have the potential to perfDrm tlle roles listed in TabIe 2．. Table 2 Fu皿ctional Analogies betWeen Financial and EnVironmenta 1 Budgets FINANCIAL BUDGET ．. ENVIRONMENTAL BUDGET. Financial planning. Environmental quality planning. Politica1 Planning. Priority setting fbr envlronmental policy. Administrative controls. Transparent lnonitoring ofenvironmental spending. Regulatory bLldget controls. Monitorillg towards sustainabnity orient就ion. Regulatory basis. Regulatory basis. Local authority beIlcllmarkiI19. Local au由ority benchlllarking. （Source：ICLEI，2004， p，15）. 2 Only includfng 47 prefectures and 12 Government Ordinance Cities．.

(8) 横浜経営研究第27巻第1号（2006）. 8（8）. Next， ecoBUDGETo requires political discussion regarding the identification of resources and objectives， followed by ratification by the Assembly（ICLEI，2004， pp．17−18）． This ratification would’. imply that ecoBUDGETe has been legitimized by the residents．. Figure 4 The ecoBUD GE胆environmental budget qドcle．. PREPARATION PHASE. 4）R・tifi・ati・h. ．master bindget. 。f』1鑑蹴紅s. IMPLEMENTATION PHASE. ：5）．M巨・・直r亘”. ・：1血qVag但ptent. ＼. ’カP｝・唖亘丹” report. 6）Monitoring and ・a〔coun血9. 1） Administrative. 罐鷲蕊 EVALUATION PHASE ”9）．撫．. 遜旬蛭t・E蜘・早．. 熱p泣曲n. （Source：．ICLEI，2004， p．22） ’. コ. Figure 4 il1的trates the ecoBUDGETo cycle，・which consists of亡hree phaSes；（1）p祀paration，（2）. implementation， and（3）evaluation． Further， it comprises the PDCA cycle． Thus， ecoBUDGET⑤ employs the commonly accepted environmental management principles， which‘‘could be fbund in other e皿vironmental management system，”such as ISO l40010r EMAS（ICLEI，2004， p．！4）．. （1）Preparation’Phase The preparation phase’ comprises fbur steps． The first s匡ep is the administrative organization of the process． In this step， the government has to set up its organizational structure to clarify the responsibility. ・fm・nagi・g・nd・・ec・ti・g th・…BUDGET°（ICLEI，2004， P．23）． Th・・ec・nd・t・p inv・1…th・ preparation of a preliminary report3． This report is originally derived ffom finallcial budgeting；however，. ecoBUDGETo applies this report to the field of environmental budge直ng wi也．minor extensions． In concrete terms， the preliminary report‘‘records the expected changes both in environmental consurnption and within the politica1 and Iegal framework”（ICLEI，2004， pp．23−24）． The third step is the preparation. of the ecoBUDGE1「e pillars−an envir’onmental mast￠r budg就， a statement of environmental assets and. an environment−benefit analysis． The envlronmental maSter budget contains the following（ICLEI，？004， P．24）： ’ ・. 3 Preliminary report refers to t｝ie report which “accompanies the budget and explains the budget丘amework， in particular the factors governing changes in i皿eome and expenditUre， as well as planned investments and their financial effects over the fbrtihcoming years，，（ICLEI，2004， p．23）．.

(9) （9〕9. The Applicability of Environmental Budgeting to Japan已se Local Governments（Aki ra Omori）. （i）“The natural resources prioritized by Ihe local authority for protection or effective management． Physical units using（environmental）indicators represent由ese resources．’s （ii）“The long−term targets for these resources， which have been forrnulated on the basis of political decisions and∫or scientific criteria， and are orientated toWards the principles of sustainable development．” （ii．i）‘℃omponent budget；’ which consists of short−teftn targets and assists the long・term targets．. An example of the environmental master budget ratified by the Municipality of Bologna is illustrated in Table 3． This master budget ．co！nprises five component budgets−Climate Stability， Air， Land， Water. and Silence． Each component budget set the base year and compares the actual and budgeted figures with the physical quantity of the base year and the rnid・・term targets．. 1・・qditi・n t・f・・m・1・ti・9 the m・・t・・b・dg・t・th・・t・t・ment・f envi…m・nt・l asset・and th・ environment−benefit analysis should be established in order to mainLy assist internal decision−making．’. These two statements‘‘have reporting fUnctions and relate to local performance results in carrying out the master budget at the end of the budget cycle．”（ICLEI，2004， p．24）Examples of these two statements wi11 be explained in the evaluation phase、. Table 3 Example of the Master Budget of the Municipality of Bologna−2003 ■. ●. Emil已Roma8na Region． ‘. Concenlm1ion Bfp姐icles iPM 10）. 64卜哩m3. ヒ531tピmコ. 45μ9／m，. 40μ9∫m3 lunicipali！y o「 Eologna， i2005）. i2000｝. oroΨin己e白f Bo！o口na，一 Dlags 4．S99 一. `．T．C．. 一 Road＄deユning up、、、. dmilh Romagna Region，. Concenlration 』≡ヨo. 盾?@Benzene. 9．7｝［ピm］. 1α3μg」叩4. 10．0｝1ピm4. 5岨m］ lunicipality ofBologm， i2010）. i2001）. or〔｝vinceロfBologna．、. 一 Reduced perrnissions to己ntry in. ihistori￠al @ oen1㏄），. `．T．C．. ￨ Imp1Cmenlati〔｝n o「Urb日1 Tmfflc Pl田1：. ．≒. Concent口tion. D．M．2、04．02. @ 巾eenvi「onmemal zone. smf配Pkm lunicip置1晦 r. 盾 Bolo即a −. ￨ Ne“・publicΨ￠hiclcs ATC；− Actions 向民se亡n in lhe E． RL. BfNi【1℃gen. orot㏄ol. 1. Emilia ROm註gna Region，. nエides｛NO9 ◆・VIaSlalingmdo. 79μ｛ヅm1 i200三） 1 ・高盾高撃盾窒撃事､ ←. 88μ9／m5. S0円「m♪ lunieipal ily o『 Bologna， o2010）. orovinc￠ofBobgna．一. @ Region PrOtoc。1. 翌縁o. ￨ ArOa Mobilily nlamgcm即1；. mh邑E．R．. qe旦i前 A．T．C．. 」. 唱唐高狽撃盾. （mg／m3」. lAnnual mean of mean week values of monitoring stations in the historical centre・codes：59R 45S，66S，68S，. 69S，70S，72S，73S，103S． 2 The short terrn target was not defined because the new law regarding concentrati。n of nitrogell o垣cides（D．．M、. 6〔P2／4／2002）will de丘ne d醗rent rneasures according to the new limits．. （Sourcel・工CLEI’s European ecoBUDGETt1） Project’s Web site． Downloaded丘om htゆ：／／wwwjclei−．，. europe，org／田eadmin／user＿upload／ecoBUDGET／Bologna＿Master＿budget＿2003．pdf；Accessed on 15 ApriI， 2005．）.

(10) 10（10）. 横浜経営研究第27巻第1号（2006）・. The preparation phase of ecoBUDGETO is concluded by ratifica加n of the master budget． Since the 「「. 唐浮モモ?唐刀@of ecoBUDGET depends to a great extent on how seriously it is recognised as a tool fbr. political management”（ICLEI，2004， p25）， a complete discussion in the council regarding the master budget will be needed． Further， discussion wi廿1 the public should be assigned high priority． ICLEPs. eceBUDGET‘“ guidebook（ICLEI，2004）recommends preparing the f董rst and second drafts of the master budget through a discussion between the council and the public． The血rst draft is expected to be passed by the finance office of tbe local government at the preparation stage，．b￠cause the planned activities in the皿aster budget are related to the financial budget（ICLEI，2004， p．63）、 On finalization， the master budget has to be ratified by a maj ori ty council resolutien． This is because. the ratification of the master budget could bind thg Iocal authoriry’s administrative decision−making （ICLEI，2004， p．65）． Next， the ratified budget will enter the i皿plementation phase．. （2）Implementation Phase ．・ In the implementation phase， the primary focus is on the achievement of the targets that were set in the. preparation phase． This phase is consists of two steps−measure management and monitoring and accounting． The first step， measure management， refers to‘‘the responsibilities and schedules relating to. individua1 measures that must be agreed on within the local administration”（ICLEI，2004， p．26）． Prior. to the imitation of the ecoBUDGETo proces呂，“a department or unit responsible for coordinating・and implementing the ecoBUDGETe process must be identified qr created”（ICLEI，2004， p．−23）l Therefbre， this department or unit（hereafter referred to as the responsible unit）should plan the meas．ures to be carried out， assign the responsibilities and deadl且nes， and decide upon new measures．. Also， the responsible unit’should maintain conti皿ous records in the accounts， thereby reporting all. the events that have oc田rred in the budget year． The accounts are established according to each component， Le．， the‘“particles”component． Table 4 lists an example of such an account’ D As illustrated，. the accounts are preSented in physical terms． Environmental impacts or resource consumptipn is classified into three categories 一一 measures，’existing projects／activities， and even亡s、 The measures are. “decided by the city or other actors for meeting the ecoBUDGETe targets， normally with a’. 垂盾唐奄狽奄魔. impact，”and由e existing pr〔）jects refer to‘‘already agreed plans and projects．”Further， the events are. ”mostly unexpected or at least unpredictable occurrences， which can．have both posi亡ive or negative. impacts on eceBUDGET”（ICLEI，2004， p．68）．.

(11) The ApPlicability・fEnvir・nmental・Budg・ti・g t・J・p…s・L・eal・G・ve・nments（Akira・Om・ri）（11）11. Table 4 Example of the Account fbr Particles， City of Bologna. CONCENTRATION OF PARTICLES（PM l O）（Unit：MICROG∫M3）・ 1 @ ，．’．ヒ．．．．、．．一．一一■、．一．一■ @ −．. rhg］嘩te血i：ta『get 2qoi…1 、一，，、 144在0. 白・、 ° ‘. ‘‘. leasure l. qoads cleaning up， −0．5. Measure 2 −. Reduced permissions to entry三n the. 一2．0. ?獅uirOnmental ZOne（hlSt⑪riCalcen甘e）. Measure 3. New public vehicles ATC. 一2．5. Measure 4. Actions fbreseen in the E R． Region ProtocoI. 一LO. Measure 5. Area Mobility management. 一LO. Measure 6. Car Pooling（ATC）. 一〇，5. Existing Prqiect 1. Implementation of Urban Traffic Plan. Existing Project 2. Car Sharing（Mlnisterial Pr句ect）. Event l. Increase of airport size. LO. Event 2. Extremely Iow am皿nt of raining days. 0．5. LO 一1．0. ．’．」一. @”・．、 ’”SUm・‡’舗mat蹟。・亘剛60ロsl. E1. 一．．一一 q ‘ −610 ．ユ．・・. D．．. @ ●． ° ■. @ ・㌻゜ L 「 @ 」 1 1 ．：「. @ ” 封e号ded・Dgn垣h旦！輌o取日19・rcaψ・填亭誼arget. @ 1 ピー．」 ’. D ．＆O．一亀. D． 1 ．，．一丁. A 、ミ皐 @ ・二＿．・：「＿ 1 一. ．随部正9・φ緬b頭・亘・；. ，．’. @ 一．. @ 一 D、ヒ ∨ 4・10’. （Source：ICLEI，2004， p．70 with a li出e mod正cation）. In line with keeping the acc皿nts continuously， internal monitoring processes should also be. implemented． These help出e responsible unit to identify potential budget deviations． Thus， the participating departments could seek improΨements in the middle of the budget year（ICLEI，2004， p． 71）．. （3）Evaluation Phase The final phase of the 6coBUDGET⑪cycle is the evaluation． In order to ref工ecピ’outcome−oriented and forward looking philosopl1ザ（ICLEI，2004， p．73）， this phase implements three steps−“−preparation of budget balance， internal a［idit， and ratification of the budget ba］ance．. The budget balance incEudes the annual balance， statement of environmental assets and environrnent− benefit analysis、 The latter two statements are first prepared in the preparation phase；however， the information regarding the results is added to these statements in the evaluation phase．. An example of the annual balance is presented in Table 5． It shows that the fbrmat of the balance resembles that ef the master budget shown in Table 3．.

(12) 横浜経営研究第27巻第1号（2006）. 12（12）. Table 5 Eymple of the Budget Balance of the Municipality of Bologna. 1. 川；. 璽 . Concen1「a【ion o『pr∵IIO 〔m9／m，｝・. 国. S3 45. （2000）. 45. 40 （2005｝. The conccnlratio皿of PM l O was affected by. extraordinary m巴teerelogieal evcnts． ’’”一’’’’”一L. c勧θ’ぽψθ舖o，fI口r富β∫. ・o語、．妬％元『亘. ・79％ 100％・. @’’’’’ ’’’’’’’’’’’’”−v’’”］’…「1”. 口. ト」. 1〒旙1：き｛［．. t 1‘ ’t. Thcconccn【ration was principally affeeted by. 已コ. 9. ev ．』. ＜. Cencenlrat［on o「bcnz己ne. （mg／m勺. 9．7 IO．3. s．4. 10．0. 5 ．（2elo｝. （2000〕. ビ. 璽11. cxtraordinIlry meteorologiC ll已、’ents（min）・. FurthermoT￠，山国口nd is influeneed by natural ren￠wal. ofmOIO1℃ycles．. 、ρ《・麺輌：’・％．・1・繍・醐鵬：”1』齢尋：ン：こ：・1∵ぷ1−：二！祭．：．」・’. COIt｛：ell巳ratioll ofnitTogen. Oxid￠s . （NO‡｝●. Stalingrado moniloring. 79 （2000）. 88. 94. 40. a”nual co【lc｛：ntra【ion i5 to bc considered且lmo5【. constan【．. s［ation（mg∫m3）. r ．Dist卸nee te．sltptt target. Imhc last few years monthly fluct岨tiont eeeurred， but. （2010〕. ・曄「」？aem ‘38％．：．. ’io陽．目ト厨聡；濾叉苦1（、一盲・」1質’i. （Source： ICLEI， 2004， p．76， extracted a part of廿ie Air Quality）、. Table 5 adds the“Distance tq short target”row for each indicator to the original master budget． Further，曲e states of this”Distance to short targeビ’are presented in a graphical fbrm in grder to make them understandable for tile residents． The meaning of the graphical presentation of target a亡tainment is listed in Table 6， and the dis亡ance−to−targ巳t index is also calculated by u呂ing the fbrmula Iisted in Tab1巳7．. Table 6 Graphical Presentation of Target Attai皿ment i ニモリ・；t ゴヒ： T . s目OIヨτ・丁日〕1晒TABβピ「導yA≒UAτ10N：t. WHEREARE WE？・填．ll e. ＿in the lower half｛targ日t attainment：0−49％）. 一遼1. ＿in th臣upPer half｛ta rget attainment：50−99％）. ㌔麿1. ＿011target and∫or abov色（ta「9白t attainment≧100％｝. 鴇1身. ＿going against the desired target direotion（negative sign）. ｛Source：ICLEI，2004；p．74，） 1 ，. Table 7 The Formula of the Distance−to−target lndex ・’. ’6 1a）. Ioooo−一ぐ’苦．r・’｝1：1オ1：辛ぎ沸．. J由辻印M．TAR頃EすξVAL口願10ぱ. Green beads show the percentage results reached vs． the av呂rag邑larget， calculated as folbw：. n色f白r色nce year vqly曲alance sheet va拍e. X100. Distance・to・m’d・撤η紐rヨ臼f耐θx. ReferenCe year valUe一垣rget ValUe ｛Source：ICLEI、2004， p，74．）.

(13) The Applicability ef Environmental Budgeting te japanese Leca1 GoveTnments（Akira Omori）（13）13. In addition to the budget balance， the statement of environm巳ntal assets and the environmental bene且t analysis have to be prepared based on the results of the figures． These two statements are prepared in the. preparation phase， and．are finalized in the eΨaluation phase． Examples of these sta1ements are illustraIed in Table 8、 Each indicator 6f Table 8 is presented by a comparlson with the time−series， and is illustrated. the仕ends fbr the improvements．. Table 8 Exaniples of the Statement of EnVirenmental Assets， a皿d the EnVironment−Be皿e丘t Analysis of the Mu皿icipality of I鋪thea， Greece．. Statement of Environmental Assets−Municipality of Kalithea， Greece. INDICATOR. ＃. STOCK. STOCK. Q001. STOCK. Q002. Q003. 19％. 19％. 19％. no. 2. 2. 2. no. 2. つ「. no. 1. 1. 一65. 一70. 15. 15. 16. STOCK. STOCK. STOCK. Q001. f2002. Q003. UNIT. TREND. Bi。diversity BiodiΨersity protec−. 1. 狽?п@area（Natura. ％of the 狽盾狽≠戟@surf㌔ce. @ 2000，Fasouli）. Soil＆Land Outstanding. 2. 獅≠狽浮窒≠戟@beauty areas. Traditional. 3. `rchitecture vmages Cultura1／archaeological. 4. 窒?唐狽盾窒?п@Monロments. 3 1. Water 5 6. 6roundwater level. 皿f掩msur− @ face. Number of beaches. ’ no. @ w三th blue nags. ◆ 噛｝・. ダ. ◆ ジ. Environment−Bebe丘t Analysis−Municipality of Kalithea， Greece ＃. INDICATOR. UNIT. TREND 1 ．. Environment＆economy 1｛otels with. 1. @ environmental policy. amount. 3. 3. 5. ％. 98％. 98％. 98％. 0．10％. 0」0％. 0．25％. iISO， HAACP， EMAS etc）. 2. 3. Houses∫companies 浮唐奄獅〟@solar energy. Organic agriculture @ land 1. ％of the. @total 唐浮窒?≠モ. ジ. ◆ ジ. （Source：rCLET，2004， p．75 and 78．｝. The next step is to，execute the internal audit for the annual balance and then table． to the counciI． After. presentation to the council， the annual balance needs to be ratified．. ’Since ecoBUDGETo shares characteristics of the PDCA cycle， as mentioned above， the master budget. fbr the next fiscal year should be improved using the fbrmer annual balance， the statement of the environmental assets and the environnient−benefit analysis．.

(14) 14（14）. 横浜経営研究第27巻第1号（2006〕. 4．The Application of eceBUDGET9 to European Loca1 Governme皿ts ecoBUDGETo was first proposed by the ICLEI． Subsequently， a few］ocal governments in Germany trailed ecoBUDGETO in由e late 1990s， and six local governments from European countries have been engaged in the ecoBUDGETcD process in the c田rse of policy management． This European initiative is driven by the ICLEI with the support of the European Union’s LIFE funding program． The six local. governments are V互xjO（Sweden）， Amar卯ssion丑nd Kalithea（Greece）， Bo］ogna and Ferrara（ltaly）and Lewes District Council（U． K．）． These cities have already introduced ecoBUDGETcD in their political administrations；their masler budgets and the annual balances have been disclosed and are displayed in the European ecoBUDGET‘D Project’s web site4．. These［ocal governments have engaged in the ecoBUDGET°project in line with the basic ecoBUDGET‘D process proposed by ICLEI；however， some of the governments have been trying to link. ecoBUDGET回witll the other environ皿ental managemen亡instruments or tools such as EMAS， Local Agenda 21，strategic environmental assessment， environmental accounting and f］nancial budgeting、 Further details of these］inks have already been explained by ICLEI（2004， pp．85−110）． Hence，−the link. between ecoBUDGETΦ and envi ronmenta1 accounting and financial budgeting will be explained in section 7．. 5．Environmental Policies of Japanese Local GovernmentS As mentioned above， one of the objectives of this paper is to examine whether ecoBUDGETs can be appled to Japanεse local governments；therefore， the state．bf the enVironmental policies employed by Japan’s central and local governments needs to be reviewed． ’. The Japanese government began to promote environmental protection policies after the Earth Summit. of工992． In 1993， the Basic Environment Law was established to regulate the framework for environmental administrati皿s（Kurasaka，2004， p．68）． Further， a Basic Environmenl Plan for the central governlηent was set up in工9940n’the basis of Article l50f the Basic Environment Law． The P］an was amended in 2000 in accordance with the changes in the social and environmental scenario．. Befbre the central government’s move to employ more sustainable policies， most local governments faced pollution problems during the 1970s． To tackle this， the Basic Pollution Prevention Ordinance and the Basic Pollution Prevention Plan was enacted in Ihose places that came under the jurisdiction of local. govern rnents and had been struggling with pollution problems． Since the central government established. the Basic Environment Law and， subsequentLy， the Basic Environment Plan in order to implement “AGENDA 21，”which was endorsed at the Earth Summit， a number of local governments have set up. the new Basic Environment Ordinance and the Basic Environment Plan， focusing primarily on global ’. environmental problems， including pollutien．. Nearly all the prefecttlres and Government Ordinance Cities had already enacted the Basic Environment Ordinancefi as of April 12004．（MOE，2005、 p．169）；further， the number of cities， towns， and villages te eslabliミh the ordinance has been increasing（MOE，2004， p，6）． Apart from the central. government， a nurnber of lecal governments have established the Basic Environment Plan6， As of April ’s http：／／wwwjclei−europ田rg／index．php？id＝1333；Accessed on 22 May，2005．. 5The Basic Environment Ordinance is“the ordinance that prescribes the most basic coneepts relating to environmental conservation programs implemented by local authorities．”（Kitamura，2003， p，81） oThe Basic Environment Plan of local governments is a plan to realize environmental management through the 丘amework of planning（王口tamura，2003， p．124），.