Environmental Accounting
DIC has been publishing our environment and safety costs since FY 1998, obtained from our own calculation methods. From FY 2000, to calculate our environment costs （investments and expenses）, we have been referencing the Preparation for the Establishment of an Environmental Accounting System （reported in 2000） by Japanese Ministry of Environment. For the investment amounts and expenses for safety, health, and disaster prevention, we will continue to use our own calculation methods and disclose these costs in our operations.
Environment Costs in FY 2011
Table 1 Environmental Costs （Investments and Expenses）
（Millions of yen）
| Category | Scope | Investments | Expenses and ratio | ||
|---|---|---|---|---|---|
|
Costs related to preserving air and water quality, or maintaining or improving waste disposal and recycling activities | 344 | 3,917 | 32% | |
| Breakdown | Cost of pollution prevention and global environment conservation | Cost for preserving air and water quality, or maintaining | 213 | 2,531 | |
| Main items | Operating/maintenance expenses related to activities aimed at curbing air pollution （442）, global warming （805）, water pollution （969）, soil pollution prevention expenses （61）, other investments in air pollution prevention activities （22）, water pollution prevention activities （145）, and other expenses |
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| Resource recycling costs | Costs related to energy conservation and internal and external waste disposal | 131 | 1,386 | ||
| Main items | Operating/maintenance expenses for activities aimed at reducing energy and resource consumption （307）, water consumption （2） and waste disposal （898）, expenses related to commissioned recycling of used merchandise （0.6）, other investments in activities aimed at reducing energy consumption （78）, waste disposal activities （9）, and other expenses |
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|
Costs related to environmental and safety promotion and education, environmental management and auditing related to acquisition of ISO | *1 | 457 | 4% | |
| Main items | Environmental education expenses （4.5）, personnel/administrative expenses （290）, ISO maintenance expenses （20.1）, environmental impact measurement and monitoring expenses （66.8）, and other expenses |
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|
Expenses and investments related to the development of products that reduce environmental impact （including personnel expenses） | 538 | 7,564 | 63% | |
|
Costs of plant and office greening programs and sponsorship money | 77 | 137 | 1% | |
| Main items | Internal maintenance expenses （26.6）; fees to external organizations （98.8）; expenses related to environmental improvement, afforestation, and preserving nature （111）; and other expenses |
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|
Environmental clean-up and other expenses | 3 | 10 | ||
| Main items | Levies on environmental projects （10） and other expenses | ||||
| 合計 | 1,009 | 12,085 | 100% | ||
- Notes:
- *1The investment portion of management activity costs is included in costs within the business area.
- *2Technological activity costs are those related to the development of products that reduce the environmental impact and include the R&D costs of new products as well as costs for improving/customizing existing products.
- *3The scope of the calculations encompasses affiliated companies and plants eligible for inclusion in calculations located on DIC Corporation offices / research-facility grounds.
- *4The period covered is between April 1, 2011 and March 31, 2012.
Table 2: Economic Effects of Environmental Conservation Measures
（Millions of yen）
| Description of effect | Amount |
|---|---|
| Income earned through waste recycling | 186 |
| Waste treatment cost reduction amount brought about by recycling | 138 |
| Cost reduction through energy conservation | 131 |
| Total | 454 |
Table 3 Impact of Measures to Protect the Environment
| Contents of the Effects | Environmental Load Indices | Base Indices | |
|---|---|---|---|
|
CO2 emissions （calculated in tons of carbon） per unit of production | FY 1990 （Base year） = 100 |
113 |
| SOx emissions per unit of production | FY 1990 （Base year） = 100 |
46 | |
| NOx emissions per unit of production | FY 1990 （Base year） = 100 |
105 | |
| COD emissions per unit of productionCOD emissions per unit of production | FY 1990 （Base year） = 100 |
87 | |
| Energy used （calculated in volume of crude oil used） per unit of production | FY 1990 （Base year） = 100 |
111 | |
| Emissions of solid wastes disposed of as landfill | of the FY 1999 level | 0.7% | |
| Target under DIC`s reduction plan | of the FY 1999 level | 1.4% | |
| Fees paid for waste disposed of as landfill （FY 2010 actual payment base） | of the FY 2010 level | 16 million yen reduction |
|
| Emissions of PRTR chemicals （revised list） | of the FY 1999 level | 37％（Note 5） | |
|
CO2 emissions realized as a result of modal shifts were 1,326 tons more than would have been the case with truck transport.（Note 6） | ||
- Notes:
- 5.Studies were conducted on 462 PRTR class 1 designated chemical substances and 105 substances targeted for study by the Japan Chemical Industry Association (excluding class 1 designated chemical substances) and 1 substance group according to revisions to the PRTR (Pollutant Release and Transfer Register) Law in FY 2010.
- 6.Calculations are based on standards set forth by the Japan Federation of Freight Industries in its Report on Survey of Modal Shifts. A significantly greater reduction in CO2 emissions was realized through the use of large-scale transport modes in FY 2009
Safety and Health-Related Costs in FY 2011
In FY 2011, capital investment related to safety and health was 281 million yen and 383 million yen for the domestic DIC Group. Expenses related to safety and health for DIC came to 865 million yen and 1.142 billion yen for the domestic DIC Group.
