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Environmental Accounting

Environmental Accounting

Astellas calculates the costs of investment and expenses related to environmental conservation for its facilities in Japan and their outcomes based on the Ministry of the Environment's "Environmental Accounting Guidelines."

Environmental conservation costs in fiscal 2015 comprised ¥657 million in investments and ¥2,058 million in expenses (including depreciation costs). The main investments for preventing pollution were in the construction and maintenance of wastewater treatment plants and the surveying and repair of underground water-supply pipelines. Among investments in global environmental protection decided at the Global EHS Sub-Committee, we implemented those involving improved operating and management efficiency of existing equipment, but some plans were ceased mainly to change our bases integration plan and production plan. The economic benefits generated through environmental protection activities amounted to ¥127 million, which includes lower costs owing to energy savings, the sale of waste organic solvents and waste metals, lower costs of treating waste materials, and the purchase of regenerated organic solvents. The cost in fiscal 2015 of partially carrying out the disposal of electrical ballasts for fluorescent lamps found to contain high amounts of PCBs was approximately ¥50 million. The allowance for PCB treatment was increased and amounted to ¥323 million.

Total environmental conservation costs in fiscal 2015

Category Environmental
Conservation Costs
(¥ million)
Investments Costs
Total Expense Depreciation
Business Area Cost 633 1,232 869 363
Breakdown Pollution Prevention Prevention of atmospheric pollution 4 127 113 14
Prevention of water pollution 302 254 175 79
Prevention of soil contamination 3 8 3 5
Prevention of noise, bad odors and vibrations 0 4 3 1
Other 4 6 3 3
Subtotal 313 399 297 102
Global Environmental Conservation Mitigation of climate change 175 245 48 197
Prevention of Ozone layer depletion 82 12 12 0
Management of chemical substances 0 24 20 3
Other 0 41 6 36
Subtotal 256 322 86 236
Resource Circulation Efficient use of wastes 0 188 188 0
Conservation of water 0 0 0 0
Treatment of wastes 64 237 214 23
Other 0 86 85 1
Subtotal 64 511 486 25
Upstream/Downstream
costs
0 53 53 0
Administration costs 0 262 262 0
R&D costs 24 34 22 12
Social activity costs 0 4 4 0
Environmental
remediation costs
0 362 362 0
Total 657 1,948 1,572 375
Total environmental conservation costs, excluding environmental remediation costs 657 1,585 1,210 375
Economic Effect Related to Environmental Conservation (¥ million)
Measures taken Economic Effect Related to Environmental Conservation*
Cost reductions through energy conservation 8
Sludge drying, reduction in amount of waste liquid disposal contracted out (through increased disposal in-house) 0
Conservation of resources through reuse of solvents, and reduction in fuel purchases through conversion of solvents to fuel 44
Sale of waste solvents 4
Total 57

* Quantifiable items only included in calculations

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