Environmental Accounting
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
The Yamaha Group's environmental equipment investment in fiscal 2011 increased by ¥165 million compared to previous year, ¥85 million.
Principal investments were for upgrade integrated effluent treatment equipment and also utility refinement.
| Environmental Expenses | (million yen) | |||
|---|---|---|---|---|
| Details | Investment*1 | Expenses*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 Expenses
(Data for previous years conducted a recount, we have posted the revised value.)
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 due to the Kakegawa integration of piano production processes and the elimination and consolidation of businesses.
Water consumption 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 approximately 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 | ||||
|---|---|---|---|---|
| Details | Unit | FY2010 | FY2011 | Reduction amount |
| 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 ¥920 million to ¥2,211 million compared with the previous fiscal year. Water costs generally continued to be flat to ¥18 million, and sewerage costs increased by roughly ¥2 million to ¥32 million. Waste disposal costs came to ¥167 million, representing a savings of around ¥27 million.
As a result of the conversion of waste to valuable materials, the Company 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) | ||
|---|---|---|---|
| Details | FY2010 | FY2011 | Savings |
| 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 | ||
Third-Party Opinion
We obtained an opinion from a specialist to assist in improving the CSR Report.
Editorial Policy
Editorial policy for the CSR report.