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Environmental Accounting

JSR and its domestic Group companies calculate environmental protection costs and associated benefits in accordance with the Ministry of the Environment's “Environmental Accounting Guidelines (2005 Edition)” and the Japan Chemical Industry Association's “Environmental Accounting Guidelines for Chemical Companies (November 2003).

Hereafter, the results compiled as JSR (Head Office, Yokkaichi Plant, Tsukuba Research Laboratories, and JSR BiRD) are summarized in “1. Environmental Protection Costs” and “2. Economic Effects of Environmental Protection Measures,” and the results including production sites of domestic Group companies are summarized in “3. Consolidated Accounting.”

1.Environmental Protection Costs*1

(Unit: million yen)
Classification Content of main activities Investment Expense
FY2022 FY2023 FY2022 FY2023
(1) Business area costs   54 122 347 297
Breakdown (1)-1 Pollution
prevention costs
Investments: Water pollution prevention facilities, etc.
Expenses: Water pollution prevention costs, etc.
23 55 78 65
(1)-2 Global environmental
protection costs
Investments: Switch to LED lighting and upgrade to energy efficient water heating equipment, etc.
Expenses: Costs for prevention of global warming and energy efficiency, etc.
31 67 14 10
(1)-3 Resource
circulation costs
Investments: None
Expenses: Industrial waste recycling, disposal, etc.
0 0 255 222
(2) Upstream/downstream costs 0 0 0 0
(3) Management activity costs Expenses: Environmental management system maintenance and operational costs, information disclosure, labor costs for environmental conservation measures, etc. 0 0 200 209
(4) Research and development costs Expenses: Development of environmentally friendly products, etc. 0 0 1,114 1,148
(5) Social activity costs Expenses: Funding of environmental protection organizations, etc. 0 0 23 7
(6) Environmental pollution response costs 0 0 0 0
Total 54 122 1,684 1,661

*1 Mainly calculated on an actual basis. Some expense items are calculated under certain assumptions.

2.Economical Effects of Environmental Protection Measures*2

(Unit: million yen)
Effect (for one year) Benefit
FY2022 FY2023
Cost reduction By saving energy 9 5

*2 The above figures are actual effects and do not include risk aversion effects or deemed effects converted into monetary values.

3.Consolidated Accounting*3

(Unit: million yen)
Investments Expense Benefit
FY2022 FY2023 FY2022 FY2023 FY2022 FY2023
JSR 54 122 1,684 1,661 9 5
Domestic Group
companies total
193 496 1,878 1,952 34 41
Total* 247 618 3,563 3,614 43 46

* 3 Production bases of eight domestic Group companies
JSR Micro Kyushu Corporation, JSR ARTON Manufacturing Corporation, Emulsion Technology Co., Ltd., Techno-UMG Co., Ltd., Japan Coloring Co., Ltd., UJK Co., Ltd.,
Medical & Biological Laboratories Co., Ltd., and JSR Logistics & Customer Center Co., Ltd.