Environmental Accounting

Overview of fiscal 2018 performance

In fiscal 2018, environmental accounting showed that investment in environmental conservation decreased from the previous fiscal year while costs and the economic benefits (real effects) associated with environmental conservation measures increased.

Investments in environmental conservation, including energy monitoring systems, were valued at ¥76 million. The costs of environmental conservation included ¥581 million for recycling products, parts, and toner cartridges and other consumables and ¥529 million for energy saving, air and water pollution measures and the like, bringing the total to ¥1,110 million. The economic benefits associated with environmental conservation measures were ¥761 million and included business revenue from recycling activities as real effects.

Environmental conservation costs (April 2017 - March 2018)

Category by business activity

Environmental investment
(¥ million)

Environmental expenses
(¥ million)*1

Main initiatives

Business area costs (costs arising in the main areas of business activity (manufacturing, processing, sales, distribution etc.))

76

372

  (1) Pollution prevention cost Preventing air and noise pollution

42

30

  (2) Global environmental conservation cost Maintenance of energy-saving systems

31

226

  (3) Resource circulation cost Processing, reducing in volume, and recycling of general and industrial waste

3

116

Upstream/downstream cost*2 Collection and recycling of products, parts, supplies

-

581

Administration cost Secretariat operation costs, environmental information disclosure

0

148

R&D cost R&D for reduction of environmental impact

-

3

Social activity cost Participation in, donations to, and support for environmental conservation organizations

-

6

Total

76

1,110

  • *1 Depreciation costs are included in the expenses.
  • *2 Costs arising before and after the processes of the main business activities.

Economic benefits of environmental conservation (April 2017 - March 2018)

Type of benefit

Amount (¥ million)

Actual benefit (benefit that contributes to profits as a result of the promotion of environmental conservation measures)*3
  Profits Business revenue from recycling of used products, etc.

732

  Cost reduction Cost reduction through energy saving activities

26

Reduction of waste processing costs arising from resource saving or recycling

3

Total

761

  • *3 Starting in fiscal 2016, only economic benefits that could be aggregated were included, and deemed benefits based on estimates were not included.

Environmental conservation effect

Types of environmental conservation effects

Environmental performance indicato

Unit

FY2017

FY2018

Environmental conservation effect*4

Environmental conservation effect relating to resources used in business activities Water resources

Thousand m3

523

506

17

Environmental conservation effect relating to environment impact and waste generated by business activities CO2 emissions*4

Tons-CO2

36,682

36,597

85

Waste emissions

Tons

3,571

4,653

-1,082

  • *4The country-specific coefficients published in the GHG Protocol’s calculation tool are used in the calculation of CO2 emissions for electricity. See “Calculation Standards” in the “Environmental Data” section for details.

Scope of data compilation for accounting: Casio Computer Co., Ltd., and consolidated subsidiaries in and outside Japan.
Reference guideline: Environmental Accounting Guidelines 2005, Ministry of the Environment, Japan.