Environmental Accounting

MORINAGA effectively utilizes environmental accounting as both an indicator for determining levels of achievement of environment-related policies, targets, and objectives, and as a tool for enhancing environmental performance.

Aggregate results for FY2019

Target period: April 1, 2019 - March 31, 2020

Environmental preservation costs (Unit: 1,000 yen)

Classification Content of main initiatives Investment Costs
Costs for controlling environmental load generated in operational areas due to production/service activities (In-operational area costs) 39,945 260,284
Breakdown Pollution prevention costs Replacement of wastewater treatment equipment/devices
Pollution countermeasures
0 138,975
Global environment protection costs Energy-saving measures 39,945 11,212
Resource recycling costs Installation of waste plastic compacters
Waste recycling costs
0 110,097
Costs for controlling environmental load generated upstream or downstream due to production/service activities (Upstream/downstream costs) Container/packaging recycling contracting costs Container/packaging-related organizational contributions 0 168,956
Environmental preservation costs related to management activities
(Management activity costs)
Steam/electricity meter installation
ISO14001 operational costs
0 23,562
Environmental preservation costs related to social activities
(Social activity costs)
Cleaning up factory grounds and neighboring areas, CSR report publication costs 0 39,243
Costs related to environmental damage
(Environmental damage costs)
Pollution load levy 0 269
Total 39,945 492,315

Environmental effects

Environmental preservation effects (reduction amount compared to the previous fiscal year)
Environmental load item Total volume [t] Energy consumption rate per production unit* [t/t]
CO2 emissions volume ▲794 ▲0.005
Water consumption volume ▲45,944 ▲0.561
Waste generation volume ▲117 ▲0.001
Economic effects of environmental preservation measures (Unit: 1,000 yen)
Content of effects Total amount Energy consumption rate per production unit
Profit on sale of valuable items through waste recycling 2,592
Reduction in energy costs compared to the previous fiscal year 149,778 3,383
Reduction in waste processing costs compared to the previous fiscal year ▲15,171 ▲0.236
Total 137,199
  • *"Energy consumption rate per production unit" refers to the CO2 emissions volume, water consumption volume, or waste generation volume per production volume.

Supplement: The [▲] symbol shows an increase over the previous fiscal year. The main reasons for increases/decreases are as follows.

  • Reductions in energy consumption amounts due to facility improvements and efficient operations.
  • Control of waste generation due to a "Quality First" mentality of not producing defective products as well as promotion of the conversion of waste into recyclable materials through thorough separation of waste.

Aggregation Method

  • The aggregation scope includes MORINAGA's four factories and some Head Office departments.
  • In understanding the environmental preservation costs and effects, we also referred to the Ministry of the Environment's "Environmental Accounting Guidelines" and formulated "Environmental Accounting Aggregation Guidelines" as criteria for identifying and aggregating environmental costs and effects, basing our aggregations on these guidelines.
  • Environmental preservation costs do not include depreciation costs for capital investment.
  • R&D costs are not aggregated.

In future, we will continue to fully consider factors that could potentially causes increases in pollution and promote initiatives for reducing pollutants.