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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, Tsukuba Research Laboratories, and JSR BiRD (as of March 31, 2023).

(3) Target Period

April 1, 2022 - March 31, 2023

(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
FY2021 FY2022 FY2021 FY2022
(1) Business area costs   157 54 4,351 347
Breakdown (1)-1 Pollution prevention costs Investments: Air and soil pollution prevention facilities, etc.
Expenses: Odor and air pollution prevention costs, etc.		 57 23 1,864 78
(1)-2 Global environmental protection costs Investments: Switch to LED lighting, air conditioning upgrade, transformer upgrade
Expenses: Prevention of ozone depletion, etc.		 46 31 742 14
(1)-3 Resource circulation costs Investments: None
Expenses: Industrial waste recycling, disposal, etc.		 54 0 1,745 255
(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. 1 0 496 200
(4) Research and development costs Expenses: Development of environmentally friendly products, tests for legal applications, etc. 0 0 1,551 1,114
(5) Social activity costs Expenses: Donations to environmental protection organizations, support for ICETT, etc. 0 0 40 23
(6) Environmental pollution response costs 0 0 1 0
Total 158 54 6,439 1,684

Note: The business site was reduced in size due to a company split, resulting in some items being drastically different in FY2022 compared to the previous year.

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

(Unit: million yen)
Effect (for one year) Benefit
FY2021 FY2022
Cost reduction By saving energy 53 9
By saving resources 0 0
By treating waste on-site 770 0
Total 823 9

4. Consolidated Accounting

(Unit: million yen)
Investments Expense Benefit
FY2021 FY2022 FY2021 FY2022 FY2021 FY2022

JSR

 158 54 6,439 1,684 823 9

Domestic Group companies total

 176 193 1,865 1,878 185 34
Total* 334 247 8,304 3,563 1,008 43

* Total of JSR Corporation and 8 Group companies