Environmental Accounting [60KB]

Environmental Management
Environmental Accounting
To grasp the efforts for environmental conservation activities from a cost-effect perspective, the Oki group introduced environmental
accounting in 1999, pursuing its activities in an efficient way by putting the effect of its investments to maximum use.
j Fiscal 2004 Environmental Accounting Records
In fiscal 2004, Oki Precision (Thailand) Co., Ltd., a group
company in Thailand related to manufacturing, was newly added
to the scope of companies for environmental accounting. We
completed the introduction of the system to Oki Electric and 25
group companies (32 sites) in Japan and overseas, and are now
covering almost 100% of the manufacturing and sales divisions in
terms of turnover. The characteristics of environmental
accounting in fiscal 2004 were as shown at the right. The
numbers in parentheses are for fiscal 2003.For concrete efforts,
please see the pages shown in the table and page 48.On page 48,
you can find separate data for Oki Electric and group companies
in Japan and overseas.
dThe amount of investments fell by 28% to 300 million yen (420
million yen).This is, among other reasons, because the installation
of equipment supporting lead-free solder was completed.
dThe costs stayed about the same at 3.15 billion yen (2.97 billion yen).
dThe economic benefit amounted to -400 million yen (40 million yen).
The expense saving benefit increased by 80 million yen, since the
quantities from the sale of valuable waste, etc. grew. However, with the
increased production quantities, the effect from energy and resource
conservation dropped sharply, so that the economic effect shrunk.
dAs for the environmental conservation effect, the CO2 emissions fell in terms
of basic units against sales, but the absolute quantity increased by 28% due to
the increased production quantities. The quantities of final waste processing
increased only very little thanks to the continued zero emission efforts.
'Environmental Conservation Costs
dInvestments/Costs
(Unit: million yen)
Category
Key Activities
·Pollution prevention cost
Business ·Global environmental conservation cost
area cost ·Resource recycling cost
Investments, and maintenance and management costs for facilities to conserve energy
187
(137)
343
(327)
26, 27
Investments in facilities for internal processing or organic waste liquids, costs for waste recycling
5
264
(28)
(593)
28p 30
(269)
622
2,035
(2,040)
32
(20)
254
(118)
17p 22
Sub-total
Costs
1,070 (1,120)
See page
Investments, and maintenance and management costs for facilities to prevent pollution
Investment
(104)
72
31, 32, 40
–
Upstream/downstream cost
Costs for green procurement (chemical substance surveys), costs for remodeling the aggregation system for chemical substances contained in products)
Administration cost
Cost for acquiring certification, and for maintaining and managing the environmental management system
0
(0)
680
(693)
09p 11, 35, 36, 41, 44, 45
R&D cost
Investments into equipment to shift to lead-free soldering, costs for research and development on lead-free soldering
1
(126)
171
(113)
19, 20, 33, 39, 40, 46
Social activity cost
Costs for the greening of production plants, costs for activities contributing to the community
0
(0)
2
(1)
35, 43p 46
Other cost
Cost for reserves to respond to environmental damages
0
(0)
9
(9)
36
297
(415)
3,151
(2,974)
Total
–
'Environmental Conservation Benefit
dEconomic Benefit
dEnvironmental Conservation Effect
(Unit: million yen)
Category
Key Activities
See page
Effect
Effect from energy and Reduced use of electricity, oils, gases, packaging materials, etc.
s600 (s130)
Cost
resource conservation in business activities
reduction
benefit
Treatment cost
Reduction of waste through recycling, etc. in business activities
s42
(5)
reduction benefit
Sale of valuable waste generated in business activities
Sale of valuables from end-of-life products
Expense saving benefit
Total
223
(151)
20
(12)
S399
(38)
26, 27,
29, 30
Environmental
impact index
Impact
CO2 emissions
(Thousand tons-CO2)
28p 30
Waste
Final waste
emissions processing (tons)
28p 30
Difference compared
See
to previous fiscal year page
389 (303)
86up
26, 27
81 (72)
9up
28p 30
21, 22, 34
–
j Transition of Environmental Accounting
Six years have passed since we started environmental accounting. The graphs below show the investments, costs and economic effects of
our environmental conservation activities.
45,000
600
40,000
35,000
500
300
30,000
415
400
25,000
332
297
285
20,000
15,000
10,000
5,000
0
200
100
98
0
1999
2000
2001
2002
2003
2004
dCosts
1,012
33
33
30
694
600
400
25
477
20
17
10
200
1.3
0
1999
-200
2000
33
33
33
2001
33
2002
38
2003
0
2004 Fiscal
year
-12.7
25
25
-400
17
17
-399
-10
3,190
2,831
2,720
2,974
3,151
200
2,000
133
1,500
106
1,000
88
96
2002
2003
98
100
500
2000
[Accounting period]
April 1, 2004 through March 31, 2005
Effect against cost (%)
Economic benefit (million yen)
800
3,070
2,500
1999
40
1,000
3,000
0
dEconomic Benefit
1,042
300
273
Fiscal year
1,200
3,500
133
133
2001
106
106
88
88
96
96
Costs per site (million yen)
55,000
50,000
753
700
Costs (million yen)
800
Total investments (million yen)
Investments for environmental
conservation (million yen)
dInvestment
0
2004 Fiscal year
98
98
[Accounting conditions]
(1) The calculation standards are based on the “Environmental Accounting Guidelines (2002 Edition)”
published by the Ministry of the Environment.
(2) A portion of the accounting includes figures relating to affiliated companies located within sites that
participated in the environmental impact management.
(3) For costs where environmental conservation costs overlap with other costs, only the portion of the costs
related to environmental conservation is counted.
(4) The depreciation cost of investments is calculated using the fixed installment method for a period of
three years. The economic benefit achieved with these investments is calculated for three years, in line
with the depreciation period.
(5) Personnel costs are calculated by prorating the personnel costs for the total time spent on
environmental conservation activities.
(6) The cost reduction effect and the environmental conservation effect are, starting from this fiscal year,
reduced by the value from the previous year.
(7) The expense saving benefit represents the value for this fiscal year.
08
ENVIRONMENTAL REPORT 2005
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