Environmental Accounting

We adopt environmental accounting to quantitatively understand the environmental conservation costs and benefits, and utilize the quantitative data as guidelines for our business activities. For environmental conservation costs on a consolidated basis in fiscal 2024, total capital investments were 130 million yen and total expenses were 680 million yen. Total environmental benefits were 2.87 billion yen.

Target sites:
Toshiba Tec Head Office, Shizuoka Business Center, 1 domestic and 2 overseas manufacturing group companies
Target period:
April 1, 2024 to March 31, 2025

  • Note: Some figures are estimates.

Environmental conservation costs

(Unit: Millions of yen)

Category Description Investments Costs Changes in costs from FY2023
Consolidated Non-consolidated Consolidated Non-consolidated Consolidated Non-consolidated
(1)Business area costs Reduction of environmental impacts (i) to (iii) 133.3 123.2 178.1 168.1 -14.0 58.7
 (i) Pollution prevention costs Prevention of air, water, and soil pollution, etc. 7.2 7.2 16.1 11.8 -19.0 0.6
 (ii) Global environmental conservation costs Global warming prevention, ozone layer protection, etc. 116.8 106.7 125.4 120.6 15.9 48.2
 (iii) Resource recycling costs Recycling of waste, etc. 9.3 9.3 36.6 35.6 -10.9 9.8
(2) Upstream/downstream costs Green procurement, collection/recycling of end-of-use products, etc. 0.0 0.0 131.4 131.4 51.3 51.3
(3) Administration costs Establishment of EMS, environmental education, tree planting/clean-up activities, etc. 0.0 0.0 230.6 229.4 -8.2 12.4
(4)R&D costs Technical development for environmentally conscious products, etc. 0.0 0.0 138.9 138.9 -37.5 -37.5
(5) Social costs Donations and support to groups/organizations, etc. 0.0 0.0 0.3 0.0 -1.1 0.0
(6) Environmental damage restoration costs Recovery of soil pollution, etc. 0.0 0.0 0.1 0.1 0.0 0.0
Total 133.3 123.2 679.4 667.9 -9.5 84.9

Environmental conservation benefits

(Unit: Millions of yen)

Category Description Amounts Calculation method
A Actual benefits Reduced charges for electricity and water, etc. 375 The amount of money, such as electricity charges and waste disposal costs, that was saved compared with the previous fiscal year plus earnings from the sale of objects with value.
B Assumed benefits Reduced environmental impacts on water and atmosphere in monetary value 94 The amount of money was calculated by multiplying the cadmium equivalent value of each substance obtained from environmental standards and the American Conference of Governmental Industrial Hygienists Threshold Limit Value (ACGIH-TLV) by damage compensation for cadmium pollution. This calculation method provides a means of showing reductions in environmental impacts on the atmosphere, hydrosphere, and soil and makes it possible to compare the environmental impacts of different substances using the same standard by converting the impacts into monetary values.
C Customer benefits Benefits of impacts reduced during product use in monetary value 2,405 Environmental impact reduction benefits during product use are evaluated in physical quantity units and monetary units. Energy-saving benefits are calculated by using the following equation:
Benefits (yen) = Σ [(electricity consumption per year of the former model - electricity consumption per year of the new model) × number of units sold per year × benchmark unit price of electricity charge]
Total amount 2,874  

A Breakdown of actual benefits

Item Reduction of environmental impact* Benefits measured in monetary values (millions of yen)
Energy 174,100GJ 368
Waste 583.0t 2
Water -56,000m3 5
Total amount 375

B Breakdown of assumed benefits

Item Reduction of environmental impact* Benefits measured in monetary values (millions of yen)
Benefits from reduction of chemical substances emissions 1.9t 94

C Breakdown of customer benefits

Item Reduction of environmental impact* Benefits measured in monetary values (millions of yen)
Benefits from reduction of environmental impact during product use Electricity 60,520,000 kWh 1,876
Paper rolls 897t 529
Total amount 2,405

* The reduction of environmental impact indicates the differences between FY2023 and FY2024. Negative figures show an increase in environmental impact beyond the benefits from reduction due to increased production, etc.