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 2022, total capital investments were 40 million yen and total expenses were 650 million yen. Total environmental benefits were 1.89 billion yen.

Target sites:
Toshiba Tec Head Office, Shizuoka Business Center, 1 domestic and 6 overseas manufacturing group companies
Target period:
April 1, 2022 to March 31, 2023

  • Note: Some figures are estimates.

Environmental conservation costs

(Unit: Millions of yen)

Category Description Investments Costs Changes in costs from FY2021
Consolidated Non-consolidated Consolidated Non-consolidated Consolidated Non-consolidated
(1)Business area costs Reduction of environmental impacts (i) to (iii) 38.1 22.8 165.7 101.9 20.8 12.9
 (i) Pollution prevention costs Prevention of air, water, and soil pollution, etc. 3.7 0.0 31.1 9.7 -1.0 -0.3
 (ii) Global environmental conservation costs Global warming prevention, ozone layer protection, etc. 29.7 18.1 91.4 69.2 24.3 15.4
 (iii) Resource recycling costs Recycling of waste, etc. 4.7 4.7 43.2 23.0 -2.5 -2.1
(2) Upstream/downstream costs Green procurement, collection/recycling of end-of-use products, etc. 0.0 0.0 123.5 123.5 -1.9 -1.9
(3) Administration costs Establishment of EMS, environmental education, tree planting/clean-up activities, etc. 0.0 0.0 238.4 219.8 -7.6 -13.2
(4)R&D costs Technical development for ECPs, etc. 0.0 0.0 118.4 118.4 -2.8 -2.8
(5) Social costs Donations and support to groups/organizations, etc. 0.0 0.0 1.3 0.0 1.2 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 38.1 22.8 647.3 563.6 9.6 -5.1

Environmental conservation benefits

(Unit: Millions of yen)

Category Description Amounts Calculation method
A Actual benefits Reduced charges for electricity and water, etc. -275 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 777 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 method of calculation 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 1,383 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 1,885  

Actual benefits

Item Reduction of environmental impact* Benefits measured in monetary values (millions of yen)
Energy 53,800 GJ -261
Waste 147.8t 8
Water -22,700m3 -22
Total amount -275

B Assumed benefits

Item Reduction of environmental impact* Benefits measured in monetary values (millions of yen)
Benefits from reduction of chemical substances emissions 11.6t 777

C 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 51,210,000kWh 1,383
Paper rolls 914t 0
Total amount 1,383

* The reduction of environmental impact indicates the differences between FY2021 and FY2022. Negative figures show an increase in environmental impact beyond the benefits from reduction due to increased production, etc.