(Environmental Accounting)Yamaha Group

Yamaha Corporation introduced environmental accounting in fiscal 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.

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

Environmental Expenses

The Yamaha Group's environmental equipment investment in fiscal 2013 decreased by ¥66 million to ¥84 million.

Principal investments were for air conditioner upgrades and other utility refinement.

Environmental Expenses(million yen)
  Details Investment*1 Expenses*2
Business area costs Pollution prevention Prevention of air, water and soil pollution, etc. 39.2 348.7
Energy conservation, etc. Prevention of global warming, protection of the ozone layer, etc. 55.4 49.9
Waste, etc. Waste recycling, resource saving, conservation of water, etc. 148.6 372.5
Upstream/downstream costs Recycling of products, improvements in logistics, etc. 1.8 40.6
Management costs Environmental education, ISO 14001, greening of premises, etc. 4.9 431.7
Research and development costs Development of environmentally friendly products, prototypes, etc. - 105.7
Social activity costs Social contributions, etc 0.0 12.9
Environmental damage costs Groundwater purification, SOx levies, etc. 0.0 14.5
Total 249.9

( ) 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

The Yamaha Group's CO2 emissions fell by 1,000 tons compared with the previous fiscal year to 60,100 tons.

Water usage increased by 80,000 m3 year on year to 1,420,000 m3.

Also, final disposal at landfills was 3.2 tons, a reduction of 10.2 tons, and emissions of chemical substances increased by 3 tons.

Environmental Conservation Effects
Details Unit FY2013 FY2014 Reduction
CO2 emissions 10,000tons-CO2 11.1 11.3 -0.2
Water consumption 10,000m3 245 261 -15.8

2. Economic Effects

Electricity and heating costs increased by roughly ¥98 million to ¥2.41 billion 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. Waste treatment costs decreased by approximately ¥4 million to ¥143 million.

Through the conversion of waste to valuable materials, the Group gained ¥277 million in income from the sale of valuable materials, resulting in a total economic effect of ¥181 million.

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

Economic Effects(million yen)
Details FY2013 FY2014 Savings
Total savings -191 -465 -275
Electricity and heating costs 3,272 3,719 -447
Water costs 126 136 -10
Sewerage costs 43 43 1
Waste disposal costs 170 179 -9
Income from sales of valuable wastes 292 329 36
Economic effects 102 -137 -239

A minus sign (-) indicates an increase.

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