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Environmental Accounting

With a view to promoting environmental management, Toshiba Group is working to introduce an environmental accounting approach aimed at collecting accurate data on investments and costs required for its environmental conservation initiatives and analyzing the collected data in order to reflect investment effects and cost benefits in managerial decision making.

Environmental costs are calculated in accordance with the Ministry of the Environment's Environmental Accounting Guidelines 2005. To assess benefits, we show reductions in environmental impacts in physical amounts and also calculate benefits on a monetary basis.

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Environmental costs (FY2019)Unit: million yen

Category Description Investments Costs
Total 4,734 24,372
Business area costs Reduction in environmental impacts 2,909 5,715
Upstream/downstream costs Green procurement, recycling, etc. 538  689
Administration costs Environmental education, EMS maintenance,
tree planting on factory grounds, etc.
91  2,299
R&D costs Development of environmentally conscious products, etc. 1,177  15,504
Public relations costs Support for local environmental activities, donations, etc. 12  16 
Environmental damage restoration costs Restoration of polluted soil, etc. 149

Breakdown of environmental costs by business segment (FY2019)
[Image] Breakdown of environmental costs by business segment

Environmental benefits (FY2019)

Category Description Reductions in environmental impacts Benefits measured as a monetary value (million yen) Calculation method
Total monetary benefits 11,615  
(A) Actual benefits Costs that can be measured directly as a monetary value, such as electricity and water charges Energy 925,629(GJ) 870 Reductions in electricity charges and waste processing costs compared to the previous year, plus sales of valuables.
Waste 9,422(t) 713
Water 666,728(m³) 44
Total monetary benefits 1,627
(B) Assumed benefits Reductions in environmental impacts measured as a monetary value Reductions in the amount of chemicals discharged 113(t) 9,988 To obtain monetary values, we assessed the impact of different substances by using the equivalent amount of cadmium for each substance, which we calculated based on environmental standards and on threshold limit values for chemical substances specified by the American Conference of Governmental Industrial Hygienists (ACGIH-TLV), and then multiplying such amounts by the damage compensation for cadmium contamination. In order to compare different environmental impacts by the same standard, reductions in environmental impacts on the atmosphere, hydrosphere, and soil compared to the previous year are shown alongside monetary amounts that represent the values of such reductions.

Reductions in environmental impacts for actual and assumed benefits indicate differences between FY2019 and FY2018.
Negative benefits indicate that the increase in environmental impacts exceeded reductions due to increases in production and other factors.

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