Environmental Accounting

Using the Costs of Environmental Protection and Their Effects in Environmentally Conscious Business Management

Environmental Accounting


The Calsonic Kansei Group has established mechanisms for the quantitative accounting and evaluation of the economic effects of environmental protection measures, the costs of environmental protection, and the effects of related activities. It uses these mechanisms to achieve sustainable business operations.

Environmental Protection Costs

Environmental protection costs are the investments and expenditures related to our environmental activities, measured in monetary units.

(Unit: million yen)
Classification Investments Expenditures
FY2015 FY2016 Changes FY2015 FY2016 Changes
  1. Costs incurred within each business area for the reduction of environmental burdens
534 402 (132) 497 531 34
  Pollution prevention costs Costs of prevention of air, water, soil, and noise pollution 74 91 17 209 209 0
  Global environmental protection costs Cost of energy saving, resource saving, and phasing out of environmentally hazardous substances 451 278 (173) 55 39 (16)
  Resource recycling costs Costs of reduction, recycling, and disposal of industrial waste 9 33 24 233 283 50
  1. Upstream/downstream costs
Costs of controlling environmental burdens occurring upstream/downstream across our business areas 0 0 0 35 28 (7)
  1. Management activity costs
Costs of establishment, certification and operation of environmental management systems, and human resource costs associated with environmental policy organizations 23 41 18 163 193 30
  1. Environmental research and development costs
Costs of development of eco-friendly products, and of research and development related to reducing environmental burdens 425 399 (26) 4,518 5,062 508
  1. Social activities costs
Costs of supporting environmental conservation activities conducted by local citizens and groups 0 0 0 8 9 1
  1. Costs of responses to environmental damage
Costs of restoration of the natural environment and compensation for environmental damage 0 1 1 31 27 (4)
Total 982 843 (139) 5,252 5,814 562

* Parentheses indicate a decrease from the previous fiscal year.

Environmental Protection Effects

Environmental protection effects are measured from the dual perspectives of quantitative effects, which is the evaluation of the quantity of reduction in substances that cause environmental burdens, and economic effects, which is the evaluation of the effects in monetary terms.

Economic effects are calculated as the value of cost savings as a result of environmental activities (concrete effects of energy-saving activities, etc.) and total revenue resulting from environmentally friendly activities (revenue from the sale of valuable resources, etc.)

Classification FY2015 FY2016 Effects
Quantitative effects
  1. Environmental conservation effects related to resources used in business operations (quantity)
  Total energy use after conversion to CO2 (t) 207,013 211,899 4,886
  Water consumption (km³) 1,363 1,377 14
  1. Environmental protection effects related to waste for disposal produced in business operations (quantity)
  Total volume of waste (t) 36,851 37,550 699
  Volume recycled (t) 36,793 37,527 734
  Volume disposed (landfill volume) (t) 58 23 (35)
  PRTR substances (release/transfer) (t) 110 120 10
Economic effects
  1. Economic effects of environmental protection policies (million yen)
13,274 16,683 3,409
  Reduced costs through energy saving 177 125 (52)
  Reduced costs related to water use 1 1 0
  Revenue from sales of eco-friendly products 11,871 15,498 3,627
  Revenue from sales of valuable resources 1,225 1,059 (116)

* Parentheses indicate a decrease from the previous fiscal year.

Basic Details

1. Target Period:

FY2015 (April 2015 – March 2016)
FY2016 (April 2016 – March 2017)

2. Scope of Statistics:

Calsonic Kansei Corporation
 Gunma Plant
 Oppama Plant
 Yoshimi Plant
 Kodama Plant
 Testing Research Center
 R&D Center, Headquarters Calsonic Kansei

Group Companies in Japan
 CKK Corporation
 CKF Corporation
 CKP Corporation
 Calsonic Kansei Utsunomiya Corporation
 Calsonic Kansei Iwate Corporation
 Calsonic Kansei Yamagata Corporation
 Tokyo Radiator Mfg. Co., Ltd.

Overseas Group Companies

 Calsonic Kansei North America, Inc.
 Calsonic Kansei Mexicana, S.A. de C.V

 Calsonic Kansei UK Limited
 Calsonic Kansei Sunderland Limited
 Calsonic Kansei Spain, S.A.
 Calsonic Kansei Romania S.R.L.

 Daihan Calsonic Corporation.
 Calsonic Kansei Korea Corporation
 Calsonic Kansei China companies
 Calsonic Kansei (Thailand) Co., Limited
 Calsonic Kansei (Malaysia) Sdn. Bhd.
 Calsonic Kansei Motherson Auto Products Limited

Calsonic Kansei Domestic Group Companies
 Gunma Plant / CKK Corporation
 Oppama Plant / CKF Corporation
 Yoshimi Plant / CKP Corporation
 Kodama Plant / Calsonic Kansei Utsunomiya Corporation
 Testing Research Center / Calsonic Kansei Iwate Corporation
 R&D Center, Headquarters / Calsonic Kansei Yamagata Corporation
 Tokyo Radiator Mfg. Co., Ltd.

3. Statistical Methods:

As a rule, we calculate costs in compliance with the Environmental Reporting Guidelines issued by the Ministry of the Environment of Japan.