Environmental Accounting and Reporting Methods

An Astellas employee works on a tablet to calculate the costs of investment and expenses related to environmental conservation.
An Astellas employee works on a tablet to calculate the costs of investment and expenses related to environmental conservation.

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 2024 comprised ¥256 million in investments and ¥2,443 million in expenses (including depreciation costs). The main investments for preventing pollution included the maintenance of wastewater treatment plants. Investments in global environmental conservation included updating the air conditioning equipment at our research center. The economic benefits generated through environmental protection activities amounted to ¥2.5 million, which includes the sale of waste organic solvents and waste metals and lower costs of treating waste materials. All high-concentration PCBs have been processed.

(Unit: ￥ million)



Categories		 Fiscal 2020 Fiscal 2021 Fiscal 2022 Fiscal 2023 Fiscal 2024
Investments Expenses Investments Expenses Investments Expenses Investments Expenses Investments Expenses
Pollution Prevention 519 362 261 449 367 398 689 542 70 558
Global Environmental Conservation 246 237 353 256 380 321 2,449 187 146 186
Resource Circulation 0 293 0 300 17 323 16 276 5 359
Upstream / Downstream costs 0 12 0 12 0 12 0 13 0 6
Administration costs 0 226 0 223 0 207 0 201 0 237
R&D costs 18 19 10 17 9 25 50 26 35 57
Social activity costs 0 3 0 3 0 2 0 2 0 7
Environmental remediation costs 0 251 0 251 0 253 0 253 0 2
Total 782 1,401 624 1,511 773 1,541 3,203 1,500 256 1,412







Categories		 Environmental Conservation Costs



Investments		 Costs
Total Expense Depreciation
Business Area Cost 221 2,108 1,103 1,005
Breakdown Pollution Prevention Prevention of atmospheric pollution 37 360 305 54
Prevention of water pollution 33 380 232 148
Prevention of soil contamination 0 68 6 62
Prevention of noise, bad odors and vibrations 0 8 6 2
Other 0 9 9 0
Subtotal 70 824 558 266
Global Environmental Conservation Mitigation of climate change 45 243 44 198
Prevention of Ozone layer depletion 101 655 128 527
Management of chemical substances 0 14 13 1
Other 0 6 1 5
Subtotal 146 918 186 732
Resource Circulation Efficient use of wastes 0 237 237 0
Conservation of water 0 0 0 0
Treatment of wastes 5 97 93 4
Other 0 32 29 3
Subtotal 5 366 359 7
Upstream/Downstream costs 0 6 6 0
Administration costs 0 237 237 0
R&D costs 35 84 57 27
Social activity costs 0 7 7 0
Environmental remediation costs 0 2 2 0
Total 256 2,443 1,412 1,032
Total environmental conservation costs, excluding environmental remediation costs 256 2,441 1,409 1,032

Measures taken Economic Benefit Related to Environmental Conservation*
Cost reductions through energy conservation ¥ 0.4 million
Sludge drying, reduction in amount of waste liquid disposal contracted out (through increased disposal in-house) ¥ 0.1 million
Conservation of resources through reuse of solvents, and reduction in fuel purchases through conversion of solvents to fuel ¥ 0 million
Sale of waste solvents ¥ 2 million 
Total ¥ 2.5 million

∗Quantifiable items only included in calculations 

Reporting coverage, methods, etc.