Environmental Accounting [71KB]

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.
Fiscal 2005 Environmental Accounting Records
In fiscal 2005, we conducted accounting for Oki Electric and 25 group companies (32 sites) in Japan and
overseas (the companies falling into the scope of environmental accounting). The results revealed that we are
now covering almost 100% of the manufacturing and sales divisions in terms of turnover. The characteristics of
environmental accounting in fiscal 2005 were as shown below. The numbers in parentheses are for fiscal 2004.
On page 48, you can find separate data for Oki Electric and group companies in Japan and overseas.
dThe amount of investments increased more than twofold to 710 million yen (300 million yen). This is due to the introduction of
highly efficient freezers as a measure to save energy, and renewing and adding equipment to our waste water treatment facilities
as a measure to prevent environmental pollution.
dThe costs stayed about the same at 3.03 billion yen (3.15 billion yen).
dThe economic benefit amounted to -80 million yen (-400 million yen). The quantities of waste and used products, etc. sold by us
increased, so that the expense saving benefit increased by 30 million yen. Although we implemented various energy-saving
measures, the increases in raw oil prices affected the results to that the economic benefit is a negative value.
dWith respect to the environmental conservation effect, our CO2 emissions shrunk by 20% in absolute quantities thanks to our
various energy and resource-saving measures. And since we continued our zero emission efforts, the quantities of final waste
processing increased only very little.
'Environmental Conservation Costs
dInvestments/Costs
(Unit: million yen)
Key Activities
Category
• Pollution prevention cost
Investments, and maintenance and management costs for facilities to prevent pollution
Business • Global environmental conservation cost Investments, and maintenance and management costs for facilities to conserve energy
area cost • Resource recycling cost
Investments in facilities for internal processing of organic waste liquids, costs for waste recycling
Sub-total
Costs for green procurement (chemical substance surveys), costs for improving the aggregation system for chemical substances contained in products)
Upstream/downstream cost
Cost for acquiring certification, and for maintaining and managing the environmental management system
Administration cost
Investments into equipment to shift to lead-free soldering, costs for research and development on lead-free soldering
R&D cost
Costs for the greening of production plants, costs for activities contributing to the community
Social activity cost
Cost for reserves to respond to environmental damages
Other cost
Total
Investment
2004
2005
72
182
187
326
5
144
264
652
32
2
0
25
1
36
0
0
715
297
Costs
2004
2005
1070
1,051
343
414
622
732
2,035
2,197
254
173
680
514
171
135
2
2
9
11
3,151
3,032
'Environmental Conservation Benefit
dEconomic Benefit
(Unit: million yen)
Category
Reduced use of electricity, oils, gases,
packaging materials, etc. in business activities
Effect from energy and
Cost
resource conservation
reduction
Effect from reduction
effect
of processing costs
−356
Reduction of waste through recycling, etc.
in business activities
Sale of valuable waste generated in business activities
Expense saving benefit
dEnvironmental Conservation Effect
Environmental
impact index
CO2 emissions
(1,000 tons-CO2)
Effect
2005
2004
Key Activities
Sale of valuables from used products
Total
−600
−1
−42
240
33
−84
223
20
−399
Final waste
Waste
emissions processing (tons)
Impact
2005
2004
Difference
compared to
previous
fiscal year
310
389
79
38
81
43
Transition of Environmental Accounting
800
700
dCosts
753
415
332
285
297
200
100
98
2001
2002
2003
2004
2005 Fiscal
2,831
2,720
2,974
3,151
40
800
1,012
1,042
200
2,000
133
1,500
106
1,000
33
33
30
694
25
477
20
17
10
200
1
0
1999
2000
2001
2002
38
2003
-200
-400
0
33
33
2004 -84 2005 Fiscal
33
33
-2.77 year
-10
25
-13
-399
25
17
17
2000
[Accounting Period]
April 1, 2005 through 31 March, 2006
Effect against cost (%)
1,000
3,032
2,500
1999
year
1,200
400
3,190
88
96
98
2002
2003
2004
0
2000
dEconomic Benefit
600
3,070
95
100
500
0
1999
Economic benefit (million yen)
Costs (million yen)
500
300
300
3,000
600
400
3,500
273
715
08
2001
0
2005 Fiscal
133
year
106
133
106
Costs per site (million yen)
dInvestment
Investments for environmental
conservation (million yen)
Seven years have passed since we started environmental accounting. The graphs below show the investments,
costs and economic effects of our environmental conservation activities.
88
96
88
96
[Accounting conditions]
(1) The calculation standards are based on the “Environmental Accounting Guidelines (2002
Edition)”published by the Ministry of the Environment.
(2) A part 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 the values of the current fiscal
year reduced by the values of the previous year.
(7) The expense saving benefit represents the value for the current fiscal year.
ENVIRONMENTAL REPORT 2006 •
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