Environmental Accounting

In Japan, we use the Environmental Accounting Guidelines 2005 edition issued by the Ministry of the Environment to quantify the environmental conservation costs and outcomes.
Target period: From January 1 to December 31, 2023
Scope: Domestic sites (production sites, research centers, departments in the headquarters), overseas sites (production sites)

1. Environmental Conservation Costs (Unit: 1 million yen)

Category		Main initiatives	Investment	Expenses
(1) Costs breakdown by operation			4,760	436
Breakdown	(1)-1 Pollution prevention costs	Water contamination, atmospheric pollution control, etc.	85	160
	(1)-2 Global environmental conservation costs	Promotion of energy conservation, measures to protect the ozone layer, etc.	4,649	13
	(1)-3 Resources recycling costs	Waste processing, recycling, Wastewater re-use, reducing materials, etc.	25	260
	(1)-4 Chemical substance reduction cost		0	3
(2) Upstream/downstream costs		Costs associated with Recycling of Containers and Packaging Recycling Law, green procurement, product recycling, etc.	0	145
(3) Administrative costs		Personnel expenses (excluding R&D), environmental management costs	5	526
(4) Research and Development costs		R&D for environmentally friendly products, etc.（including personnel expenses）	5	0
(5) Social contribution costs		Support of environmental groups, disclosure of environmental information, environmental advertising, etc.	0	30
(6) Environmental remediation costs		Environmental remediation costs, etc.	0	0
(7) Other costs			0	0
Total			4,770	1,136

2. Economic Benefit Associated with Environmental Conservation Activities (Unit: 1 million yen)

Category	Outcomes	Economic benefit
Earnings	Revenue from the recycling of waste generated in main business activities and the recycling of used products, etc.	44
Cost savings	From energy conservation	144
	Waste-related	6
	From resource conservation	15
	Other	0
Total		209