(Environmental Accounting) Overseas Affiliates (Manufacturing Bases)

Overseas Affiliates (Manufacturing Bases)

  Of the Yamaha Group's overseas affiliates (manufacturing bases), 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.

Target companies:
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 2013 was ¥43.3 million. Major investments included dust collection equipment, air distribution systems, solvent recovery equipment and effluent treatment facility renovation. Environmental expenses amounted to ¥68.2 million.

Environmental Expenses(million yen)
    Details Investment*1 Expenses*2
Business area costs Pollution prevention Prevention of air, water and soil pollution, etc. 17.0 30.7
Energy conservation, etc. Prevention of global warming, protection of the ozone layer, etc. 3.0 1.3
Waste, etc. Waste recycling, resource saving, conservation of water, etc. 5.8 28.6
Upstream/downstream costs Recycling of products, improvements in logistics, etc. 7.2 0.5
Management costs Environmental education, ISO 14001, greening of premises, etc. 2.5 6.9
Research and development costs Development of environmentally friendly products, prototypes, etc. 0.1
Social activity costs Social contributions, etc 0.0 0.0
Environmental damage costs Groundwater purification, SOx levies, etc. 7.8 0.0
Total 43.3
(6.1)
68.2
(8.7)

( ) 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 2013, CO2 emissions decreased by 300 tons, water usage increased by 39,000m3 and the amount of disposed waste decreased by 20 tons, compared with the previous fiscal year.

Environmental Conservation Effects
Details Unit FY2012 FY2013 Change
CO2 emissions 10,000tons-CO2 4.22 4.19 0.03
Water consumption 10,000m3 35.8 39.7 -3.9
Waste treated or disposed of 1,000tons 0.46 0.44 0.02

Minus(-)indicates an increase.

2. Economic Effects

  In fiscal 2013, electricity and heating costs increased by ¥50.0 million and water costs increased by ¥1.9 million, sewerage costs grew by ¥2.4 million while waste disposal costs were down ¥3.6 million from the previous fiscal year. Added income from the sale of valuable wastes amounted to ¥14.8 million resulting in a total negative economic effect figure of ¥35.9 million, which was a decline from the previous fiscal year.

Economic Effects(million yen)
Details FY2012 FY2013 Saving
Total savings     -50.7
Electricity and heating costs 437.7 487.6 -50.0
Water costs 27.1 29.0 -1.9
Sewerage costs 9.2 11.6 -2.4
Waste disposal costs 11.1 7.5 3.6
Income from sales of valuable wastes 32.5 14.8 14.8
Economic effects -35.9

Minus(-)indicates an increase.

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