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Environmental accounting is a methodology for quantifying the costs and effects of environmental conservation activities. Through the introduction of environmental accounting, we aim to improve the effectiveness of our conservation efforts and implement sustainable environmental policies with quantifiable results over a long term. We are also working to heighten awareness of our environmental conservation activities through the publication of related information and communications to clarify our stance on the environment.
Nikon Group's environmental accounting features the classification of environmental costs and effects in line with our environmental preservation activities.
The categories of environmental costs (investments and expenses) are based on the Nikon Group's environmental targets and related measures, as well as the standards set forth in the Environmental Accounting Guidelines (2005 version) of the Japanese Ministry of the Environment.
The actual results of various measures towards environmental targets are shown as "Result for the year ended March, 2009" in the table of the Environmental Action Plan of Nikon CSR Report 2009(page 33) about the effect of environmental conservation activities. The following table shows the economic effects of environmental conservation measures.
| Theme | Main activities | Invest- ment |
Ex- penses |
Total | ||
| Product environ- ment |
Product development, energy efficiency, and reduction in use of hazardous chemical substances | Energy-saving design, compliance with REACH Regulations, etc. | - | 162 | 162 | |
|---|---|---|---|---|---|---|
| Green procurement | Nikon Green Procurement Standards, etc. | - | 16 | 16 | ||
| Packaging & distribution | Eco-friendly driving lessons, use of digital tachometer, etc. | - | 2 | 2 | ||
| Product environment subtotal | - | 181 | 181 | |||
| Work- place environ ment |
Energy saving | Upgrading air conditioning systems, installation of inverter-equipped equipment, etc. | 346 | 137 | 483 | |
| Waste reduction | Maintaining of zero-emission systems, mass-volume waste reduction, etc. | 0 | 66 | 66 | ||
| Reduction in use of hazardous chemical sub-stances | Disposal & management of unnecessary chemical substances, etc | - | 7 | 7 | ||
| Green purchasing | Promoting purchase of eco-friendly materials, etc. | - | 0 | 0 | ||
| Improvements to workplace | Improvements in workplace environmental performance, etc. | - | 34 | 34 | ||
| Workplace environment subtotal | 346 | 243 | 589 | |||
| Legal compliance | Management of equipment for processing gaseous emissions and effluents, maintenance of noise/vibration-emitting facilities,waste management, recycling fee management, control of dangerous substances, etc. | 832 | 819 | 1,651 | ||
| Administration | ISO 14001 (administering Environmental Management System (EMS), workplace education), social contribution activities, planting trees, etc. | - | 561 | 561 | ||
| Grand total | 1,178 | 1,804 | 2,982 | |||
Applicable Period: April 1, 2008 to March 31, 2009
Note: Costs which could not be clarified are in principle not included in these accounts.
Depreciation and amortization have not been factored into these accounts.
Where a facility has been utilized for several purposes and breakdown is considered complex, the entire cost has been included in the investment cost.
All costs have been rounded up or down to the nearest whole number, so it is possible that totals are not identical to the sum of the constituents as listed.
Only substantial effects deducible based on sound reasons are included as economical effects of environmental conservation measures.
| Theme | Main activities | Invest- ment |
Ex- penses |
Total | Eco- nomic effect |
|
| Costs within business establishment area | Pollution prevention costs | Management of equipment for processing gaseous emissions and effluents, maintenance of noise / vibration - emitting facilities, etc. | 492 | 414 | 906 | - |
|---|---|---|---|---|---|---|
| Global environment protection costs | Energy conservation, reduction in use of hazardous chemical substances, control of dangerous substances, etc. | 686 | 239 | 924 | 153 | |
| Resource recycling costs | Waste reduction, waste management, recycling fee management, maintenance of zero-emission systems, etc. | 0 | 389 | 390 | 75 | |
| Subtotal | 1,178 | 1,042 | 2,220 | 228 | ||
| Upstream/downstream costs | Application of Green Procurement Standards, hazardous chemical substance surveys, use of digital tachometer, recycling fee management, etc. | - | 19 | 19 | - | |
| Administration costs | ISO 14001 (administering Environmental Management System (EMS), workplace education), etc. | - | 519 | 519 | - | |
| R&D costs | Creating energy-efficient designs, REACH Regulation compliance, etc. | - | 169 | 169 | - | |
| Social activity costs | Social contribution activities, sponsorship activities, public relations, etc. | - | 52 | 52 | - | |
| Environmental damage costs | Soil treatment costs, pollution load levy, etc. | - | 2 | 2 | - | |
| Grand total | 1,178 | 1,804 | 2,982 | 228 | ||
Applicable Period: April 1, 2008 to March 31, 2009
Note: Costs which could not be clarified are in principle not included in these accounts.
Depreciation and amortization have not been factored into these accounts.
Where a facility has been utilized for several purposes and breakdown is considered complex, the entire cost has been included in the investment cost.
All costs have been rounded up or down to the nearest whole number, so it is possible that totals are not identical to the sum of the constituents as listed.
Only substantial effects deducible based on sound reasons are included as economical effects of environmental conservation measures.