(Environmental Accounting)Yamaha Group

  Yamaha Corporation introduced environmental accounting in 1999 as a means of quantitatively evaluating the effectiveness of its environmental conservation activities. These environmental accounting practices were then implemented at Yamaha Group manufacturing companies and resort facilities in Japan, and since fiscal 2004 they have also been implemented at some overseas Group production sites. The Yamaha Group will continue to gradually expand these practices to other overseas Group companies.

Yamaha Group (Yamaha Corporation and Group Production Companies in Japan)

Environmental Expenses

  Group's environmental equipment investment in fiscal 2011 increased by ¥85 million to ¥165 million.

  Principal investments were for utility refinement due to factory integration and effluent treatment facilities upgrades.

Environmental Expenses(million yen)
 DetailsInvestment*1Expenses*2
Business area costs Pollution prevention Prevention of air, water and soil pollution, etc. 90.2 335.6
Energy conservation, etc. Prevention of global warming, protection of the ozone layer, etc. 53.2 61.0
Waste, etc. Waste recycling, resource saving, conservation of water, etc. 6.6 372.2
Upstream/downstream costs Recycling of products, improvements in logistics, etc. 0.4 70.3
Management costs Environmental education, ISO 14001, greening of premises, etc. 14.1 313.2
Research and development costs Development of environmentally friendly products, prototypes, etc. - 143.1
Social activity costs Social contributions, etc 0.0 32.6
Environmental damage costs Groundwater purification, SOx levies, etc. 0.6 17.7
Total 165.0
(84.8)		 1345.7
(-555.1)
( ) 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

(Data from past fiscal years has been recalculated. The graph shows the revised values.)

Economic Effects

1. Environmental Conservation Effects

  The Yamaha Group's CO2 emissions fell by 1,000 tons compared with the previous fiscal year to 62,700 tons.

  Water usage declined by 40,000 m3 year on year to 1,320,000 m3. As a result of the Yamaha Group's efforts to achieve the target of Zero Emissions through reuse of resources and other measures, final disposal at landfills was 4.9 tons, down by 2.8 tons from the previous fiscal year. Emissions of chemical substances increased by 4 tons to 56 tons.

Environmental Conservation Effects
DetailsUnitFY2010FY2011Change
CO2 emissions 10,000tons-CO2 6.37 6.27 0.10
Greenhouse gas emissions 10,000tons-CO2 0.75 0.69 0.06
Water consumption 10,000m3 136 132 4
Waste treated or disposed of tons 7.7 4.9 2.8
Chemical substances released*3 tons 52 56 -4
CFC substitutes emissions tons 0.0 0.0 0.0
  • *3  “Chemical substances” refers to those substances subject to the PRTR Law that the Yamaha Group in Japan uses.

2. Economic Effects

  Electricity and heating costs increased by roughly ¥92 million to ¥2,211 million compared with the previous fiscal year. Water costs remained ¥18 million as unchanged from the previous year, and sewerage costs increased by ¥2 million to ¥32 million.

  As a result of the conversion of waste to valuable materials, the Group gained ¥312 million in income from the sale of valuable materials, resulting in a total economic effect of ¥245 million.

  All figures presented are actual figures from the accounting register, and include no estimates.

Economic Effects(million yen)
DetailsFY2010FY2011Savings
Total savings     -67
Electricity and heating costs 2,119 2,211 -92
Water costs 18 18 1
Sewerage costs 30 32 -2
Waste disposal costs 194 167 27
Income from sales of valuable wastes 250 312 312
Economic effects     245
  1.  Environmental Performance Data, Environmental Accounting (2): Resort Facilities
  2.  Environmental Performance Data, Environmental Accounting (3): Group Manufacturing Companies Located Overseas

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