(Environmental Accounting)Group Manufacturing Companies Located Overseas

Group Manufacturing Companies Located Overseas

  Of the Yamaha Group's overseas manufacturing companies, two companies in Indonesia introduced environmental accounting in fiscal 2004. Three more introduced environmental accounting in fiscal 2006, bringing all manufacturing companies in Indonesia into the system.

Environmental Expenses:
PT. Yamaha Electronics Manufacturing Indonesia
PT. Yamaha Indonesia
PT. Yamaha Music Manufacturing Asia
PT. Yamaha Music Manufacturing Indonesia
and PT. Yamaha Musical Products Indonesia

Environmental Expenses

  Environmental capital investment in fiscal 2012 was ¥37.2 million. Major investments included wastewater treatment facility, LED lighting, paint booth upgrade, water tank and oil storage facility. Environmental expenses amounted to ¥59.4 million.

Environmental Expenses (million yen)
    Details Investment*1 Expenses*2
Business area costs Pollution prevention Prevention of air, water and soil pollution, etc. 16.8 19.0
Energy conservation, etc. Prevention of global warming, protection of the ozone layer, etc. 17.3 1.6
Waste, etc. Waste recycling, resource saving, conservation of water, etc. 2.1 25.8
Upstream/downstream costs Recycling of products, improvements in logistics, etc. 0.9 2.2
Management costs Environmental education, ISO 14001, greening of premises, etc. 0.0 10.1
Research and development costs Development of environmentally friendly products, prototypes, etc. 0.0 0.8
Social activity costs Social contributions, etc 0.0 0.0
Environmental damage costs Groundwater purification, SOx levies, etc. 0.0 0.0
Total 37.2
( ) Indicates comparison with the previous year
  • *1 Equipment investment refers to investment in factories and equipment made for environmental conservation objectives. The figure is calculated by multiplying the purchase price of individual pieces of equipment by a figure determined by the proportion of the environmental conservation purpose to the whole purpose of the purchase of such equipment (e.g., 0.1, 0.5, 1.0).
  • *2 Expenses refer to personnel and other costs expended for environmental conservation activities. Personnel expenses are calculated by multiplying the time spent on environmental conservation activities determined by the manager of each department by a common unit cost of personnel expenses set in each company. Costs are determined by multiplying the amounts paid externally by a certain figure calculated using a proportional distribution method as in the case of investment amounts (e.g., 0.1, 0.5, 1.0). Depreciation costs are not included.

Environmental Investment

Environmental Investment

Environmental Expenses

Environmental Expenses

Environmental Effects

1. Environmental Conservation Effects

  In fiscal 2012, CO2 emissions and water usage increased by 1,200 tons and 12,000m3 respectively, and amount of disposed waste decreased by 40 tons, compared with previous fiscal year.

Environmental Conservation Effects
Details Unit FY2011 FY2012 Change
CO2 emissions 10,000tons-CO2 4.34 4.22 0.12
Water consumption 10,000m3 34.6 35.8 -1.2
Waste treated or disposed of 1,000tons 0.50 0.46 0.04
Minus(-)indicates an increase.

2. Economic Effects

  In fiscal 2012, electricity and heating costs increased by ¥42.8 million and water costs increased by ¥0.7 million, sewerage costs grew by ¥2 million while waste disposal costs were down ¥0.9 million from the previous fiscal year. Added income from the sale of valuable wastes amounted to ¥32.5 million resulting in a total negative economic effect figure of ¥12.1 million, which was a decline from the previous fiscal year.

Economic Effects (million yen)
Details FY2011 FY2012 Saving
Total savings     -44.5
Electricity and heating costs 394.9 437.7 -42.8
Water costs 26.4 27.1 -0.7
Sewerage costs 7.2 9.2 -2.0
Waste disposal costs 12.0 11.1 0.9
Income from sales of valuable wastes 21.1 32.5 32.5
Economic effects -12.1
Minus(-)indicates an increase.

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