Environmental Accounting and Reporting Methods

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
Categories	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
			Investments	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

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