اصول حسابداری وابسته به محیط زیست
Approach to Environmental Accounting
Environmental accounting is, we consider, a framework to understand environmental preservation cost and its effect quantitatively, and to implement environmental management in an effective and efficient manner.
Also, it is an effective way to disclose information appropriately for outside person including interested party such as consumers or investors, and to obtain understanding about our company's approach.
In 2000, Ministry of the Environment published "Guideline for Introducing an Environmental Accounting system". Then we think this guideline will become a certain standard and introduced "Environmental accounting" based on it.
Environmental Accounting in 2022
Counting range: Yoshitake Inc.
Period: April 1, 2022 to March 31, 2023
Unit: 1,000 yen
| Environment Preservation Cost | ||||
|---|---|---|---|---|
| Classification | Contents of main approaches | Investment amount | Cost | |
| (1) | Environmental preservation cost for controlling the environmental loads which arises in business area by production and service activity (business area cost) | 2,710 | ||
| Items | [1]Pollution prevention cost | Maintenance check of sewage facilities | 1,149 | |
| [2]Global environment protection cost | Expense for installation work of LED lights in the factory Expense for collection and destruction of CFC |
9,085 | 0 | |
| [3]Resource circulation cost | Waste treatment cost | 1,561 | ||
| (2) | Cost for controlling the environmental load which arises in the upper stream or the lower stream along with production and service activity (upper and downstream cost) | Npb processing cost Green procurement for office supplies Lease expense for Prius |
13,447 | |
| (3) | Environmental preservation cost in management activity (Management activity cost) |
ISO14001 course, etc. Personnel expenses of ISO promotion department |
3,041 | |
| (4) | Environmental preservation cost in research and development activities (Research and development cost) |
Product testing and inspection Research and development cost of development group |
17,015 | |
| (5) | Environmental preservation cost in a social activity (Social activity cost) |
The National Land Afforestation Promotion Organization(The Greenery Fund) The Keidanren Nature Conservation Fund |
2 | |
| (6) | Cost for environmental damage (Environmental damage cost) |
Expense for product liability act Expense for damage liability insurance |
150 | |
| Sum total | 9,085 | 36,365 | ||
- The above is referred to "Environmental Accounting Guidebook (2005 editions)" released in February, 2005 by the Ministry of the Environment.
- As to the investment and expense in which all are not for environmental preservation purposes, difference is calculated when its difference with normal cost is clear, and expense is allocated proportionally at 10% or 50% when the difference is indefinite.
- Depreciation expense is not included in the above expense.
- As to personnel expenses, counting management activity cost, research and development cost and social activity cost, the time taken for environmental activity is multiplied by average unit price of the personnel expenses.
- As to research and development cost, it is difficult to grasp the cost and set us the subject of research of the environmental purpose. Therefore, in this year, 10% of the total amount of the research and development cost is allocated as environmental costs.
- As to the environmental preservation effect, we counted it in the range based on assured reason. "Expected" based on hypothetical calculation is not included.
| Environmental Preservation Effect | ||||
|---|---|---|---|---|
| Classification of environmental preservation effect | Environmental performance index (Unit) |
Preceding term (base period) |
This term | Difference with the base period (environmental preservation effect) |
| Environmental preservation effect about the resources invested in business activity | Basic unit of electricity amount To sales figures of 1 million yen (Kwh) | 216.42 | 199.08 | -17.34 |
| Basic unit of the water amount To sales figures of 1 million yen (Cubic metre) | 0.92 | 0.73 | -0.19 | |
| Basic unit of the heavy oil amount To sales figures of 1 million yen (liter) | 21.76 | 13.88 | -7.88 | |
| Environmental preservation effect about the environmental load and waste which are discharged in business activity | Basic unit of industrial waste treatment amount To sales figures of 1 million yen (Cubic metre) | 0.00 | 0.00 | 0.00 |
| Basic unit of wood treatment amount To sales figures of 1 million yen (Kg) | 0.75 | 1.23 | 0.48 | |
| Basic unit of waste plastic treatment amount To sales figures of 1 million yen (Kg) | 1.56 | 1.71 | 0.15 | |
| Basic unit of paint dreg treatment amount To sales figures of 1 million yen (Kg) | 0.15 | 0.16 | 0.01 | |
| Basic unit of liquid waste treatment amount To sales figures of 1 million yen (liter) | 0.83 | 0.49 | -0.34 | |
| Basic unit of waste oil treatment amount To sales figures of 1 million yen (liter) | 0.29 | 0.11 | -0.18 | |
| Basic unit of thinner waste fluid treatment amount To sales of 1 million yen (liter) | 0.05 | 0.03 | -0.02 | |
* Environment performance index is sum in all the company.
| Economic effect accompanying environmental preservation measures (substantial effect) | ||||
|---|---|---|---|---|
| Content of effect | Environmental Performance index (unit) |
Preceding term (base period) |
This term | Difference with the base period (environmental preservation effect) |
| Cost Reduction | ||||
| Reduction of energy cost by energy saving | Electricity charge To sales figures of 1 million yen (yen) | 4,654.60 | 6,071.42 | 1,416.82 |
| Gas charge To sales figures of 1 million yen (yen) | 41.69 | 231.81 | 190.12 | |
| Water charge To sales figures of 1 million yen (yen) | 229.86 | 203.90 | -25.96 | |
| Fuel charge To sales figures of 1 million yen (yen) | 1,549.18 | 1,200.45 | -348.73 | |
| Fuel charge for automobile To sales figures of 1 million yen (yen) | 1,502.78 | 1,504.32 | 1.54 | |
| Reduction of the waste treatment expenses accompanying saving resources or recycling | Basic unit of industrial waste treatment amount To sales figures of 1 million yen (yen) | 14.25 | 0.00 | -14.25 |
| Basic unit of wood treatment amount To sales figures of 1 million yen (yen) | 24.79 | 41.29 | 16.50 | |
| Basic unit of waste plastic treatment To sales figures of 1 million yen (yen) | 60.21 | 65.98 | 5.77 | |
| Basic unit of paint dreg treatment amount To sales figures of 1 million yen (yen) | 15.23 | 15.83 | 0.60 | |
| Basic unit of waste oil treatment amount To sales figures of 1 million yen (yen) | 22.71 | 13.58 | -9.13 | |
| Basic unit of waste oil treatment amount To sales figures of 1 million yen (yen) | 2.32 | 1.16 | -1.16 | |
| Basic unit of thinner waste fluid treatment amount To sales figures of 1 million yen (yen) | 3.45 | 1.81 | -1.64 | |
| Profit | ||||
| Business income by recycling of used products or recycling of waste which arose in main business activity | Sellout of scrap metal To sales figures of 1 million yen (yen) | 6,083.32 | 7,345.41 | 1,262.09 |
* Environment performance index is sum in all the company.
