1. HOME
  2. Sustainability
  3. Environment:Environmental Accounting
sitemap

Environmental Accounting

1. Policy, Scope, and Underlying Assumptions

(1) Policy

JSR introduced environmental accounting in FY1999 with the following two objectives.

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

(2) Scope

JSR Corporation - JSR Head Office, Yokkaichi Plant, Chiba Plant, Kashima Plant, Tsukuba Research Laboratories, and JSR BiRD (as of March 31, 2022).

(3) Target Period

April 1, 2021 - March 31, 2022

(4) Underlying Assumptions regarding Aggregation and Calculation

  1. 1.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).
  2. 2.While the calculation of costs was based mainly on actual results, the calculation of some expenses was based on underlying assumptions.
  3. 3.Economic effects were substantial and did not include conversions of risk aversion effects or deemed effects into monetary amounts.

2．Environmental Protection Costs

(Unit: million yen)
Classification Content of main activities Investment Expense
FY2020 FY2021 FY2020 FY2021
(1) Business area costs   483 157 4,109 4,351
Breakdown (1)-1 Pollution prevention costs Investments: Air and water pollution prevention facilities, etc.
Expenses: Air pollution prevention maintenance and management, etc.		 308 57 1,799 1,864
(1)-2 Global environmental protection costs Investments: Major on-site power generation equipment upgrades, etc.
Expenses: Routine on-site power generation equipment maintenance, etc.		 21 46 803 742
(1)-3 Resource circulation costs Investments: Sludge dryer system improvement, etc.
Expenses: Industrial waste recycling, disposal, etc.		 155 54 1,506 1,745
(2) Upstream/downstream costs 0 0 0 0
(3) Management activity costs Expenses: Environmental load monitoring, maintenance and operation of green space, etc. 4 1 499 496
(4) Research and development costs Expenses: Development of environmentally friendly products, tests for legal applications, etc. 0 0 1,481 1,551
(5) Social activity costs Expenses: Donations to environmental protection organizations, support for ICETT, etc. 0 0 45 40
(6) Environmental pollution response costs 0 0 0 1
Total 487 158 6,134 6,439

3. Economical Effects of Environmental Protection Measures
-Substantial Effect-

(Unit: million yen)
Effect (for one year) Benefit
FY2020 FY2021
Cost reduction By saving energy 103 53
By saving resources 39 0
By treating waste on-site 1,289 770
Total 1,431 823

4. Consolidated Accounting

(Unit: million yen)
Investments Expense Benefit
FY2020 FY2021 FY2020 FY2021 FY2020 FY2021

JSR

 487 158 6,134 6,439 1,431 823

Domestic Group companies total

 125 176 2,113 1,865 180 185
Total* 612 334 8,247 8,304 1,611 1,008

* Total of JSR Corporation and 10 Group companies as of March 31, 2022