HOME
Sustainability Report
Environment / Environmental Accounting

EnvironmentEnvironmental Accounting

Environment

1. Policy, Scope, and Underlying Assumptions
2. Environmental Protection Costs
3. Economical Effects of Environmental Protection Measures
-Substantial Effect-
4. Consolidated Accounting

1. Policy, Scope, and Underlying Assumptions

(1) Policy

JSR introduced environmental accounting in FY1999 with the following two objectives

To strive to quantify the amount of resources invested into the environment and implement sound measures for the environment.
To publish environmental accounting and increase corporate transparency.

(2) Scope

JSR Corporation - JSR Head Office, Yokkaichi Plant, Chiba Plant, Kashima Plant, Yokkaichi Research Laboratories, Tsukuba Research Laboratories, and Nagoya Branch

(3) Target Period

April 1, 2020 - March 31, 2021

(4) Underlying Assumptions regarding Aggregation and Calculation

Calculations are performed in accordance with the Environmental Accounting Guidelines, 2005 edition (Ministry of the Environment of Japan) and environmental guidelines used in the chemical industry (issued by the Japan Chemical Industry Association and the Japan Responsible Care Council).
While the calculation of costs was based mainly on actual results, the calculation of some expenses was based on underlying assumptions.
Economic effects were substantial and did not include conversions of risk aversion effects or deemed effects into monetary amounts.

2. Environmental Protection Costs

(Unit: one million yen)
Classification		Content of main activities Figures in parentheses express millions of yen.	Investment		Expense
Classification			FY2019	FY2020	FY2019	FY2020
(1) Business area costs			718	483	4,512	4,109
Breakdown	(1)-1 Pollution prevention costs	Investments: Wastewater treatment facility maintenance, etc. Expenses: Air pollution prevention maintenance and management, etc.	544	308	1,935	1,799
	(1)-2 Global environmental protection costs	Investments: Major on-site power generation equipment upgrades, etc. Expenses: Routine on-site power generation equipment maintenance, etc.	69	21	929	803
	(1)-3 Resource circulation costs	Investments: Sludge dryer system improvement, etc. Expenses: Industrial waste recycling, disposal, etc.	104	155	1,648	1,506
(2) Upstream/downstream costs			0	0	0	0
(3) Management activity costs		Expenses: Environmental load monitoring, maintenance and operation of green space, etc.	38	4	522	499
(4) Research and development costs		Expenses: Development of environmentally friendly products, tests for legal applications, etc.	0	0	1,645	1,481
(5) Social activity costs		Expenses: Donations to environmental protection organizations, support for ICETT, etc.	0	0	49	45
(6) Environmental pollution response costs			0	0	0	0
Total			756	487	6,728	6,134