Fiscal Year 2003 Environmental Accounting Results
[Basic Environmental Accounting Elements]
1.Target Period
From April 1, 2003 to March 31, 2004 (For overseas subsidiaries adhering to the accounting period beginning January 1, 2003
and lasting to December 31, 2003, the same period is covered.)
2.Aggregation scope
Fujitsu and 88 domestic overseas consolidated subsidiaries have been tallied (excluding those sales and software service subsidiaries
with tallies that have yet to be compiled and the consolidated subsidiaries' subsidiaries) unless they are driving an environmental
conservation activity program in close conjunction with their parent companies.
3.Aggregation Criteria for Environmental Conservation Cost
The method used for tallying the amortization cost: The amortization cost of an investment amount is included in the cost
on a straight-line basis with a service life of 5 years (no residual value).
The service life of 5 years reflects the average period of time over which environmental conservation equipment requires repairs
or improvement after it has been initially installed.
Standard for calculating composite costs: Each composite cost, or a sum of the Environmental Conservation Cost and other costs,
has been tallied with regard to environmental conservation in accordance with the Environmental Accounting Guidelines released
by the Ministry of the Environment.
4.Measuring Criteria for Economic benefits Associated with Environmental Conservation Activities
Coverage of benefits: The real and presumed (risk evasion benefits and deemed) benefits of cutbacks in environmental impact
during usage and disposal of goods and services produced from business activities have been covered.
Period of development of investment benefits and its basis: The tally period of real benefits is synchronized with the depreciation
period (60 months) of the investment.
Presumed benefits are assumed to develop during the depreciation period of 60 months, as with the real benefits developing
in the wake of equipment investment. Those benefits that are complete within a given fiscal year, such as their shares of
the cost of environmental conservation and the evaded amounts of operating losses, are confined to that fiscal year only.
Others are assumed to develop within 12 months. A description of the basis for tallying benefits follows:
- Amount of contribution of environmental conservation activities to the added values derived from productive activities
Amount of benefits = Added value x Cost of environmental conservation facility maintenance/Total accrued cost
（Concept）The added values derived from implementing environmental conservation activities in support of productive activities have been calculated as a share of each company-specific cost of environmental conservation and maintenance. - Evaded amount of business facility operating losses caused by legal non-compliance
Amount of benefits = Added value/Number of days in operation x Number of days in loss
（Concept）This is an estimate of the evaded amount of risks presumably arising from a default of prior investment to comply with legal regulations. The number of days in the loss is determined by the scale of environmental investment, but is three days at most. - Amount of PR activity benefits
Amount of benefits = Cost of newspaper, magazine and TV publicity x Number of instances of media coverage/broadcasting
（Concept）The coverage of environmental conservation activities in newspapers, magazines and TV is calculated in terms of publicity cost.
5.Revision to Significant Environmental Accounting Policies
・The instances of administrative activity benefits that have been newly-covered in TV programs as publicity activity benefits
focusing on environmental conservation have been compiled and tallied.
・The previously unaccounted for benefits of sustaining environmental images have been tallied as business area benefits.
FY2003 Environmental Accounting Results (Unit:¥100M)
| Item | Costs | Economic benefits | Environmental conservation benefits | |||||
|---|---|---|---|---|---|---|---|---|
| Fujitsu | Affiliated companies |
Total | Fujitsu | Affiliated companies |
Total | |||
| Business area |
Pollution prevention costs, benefits(1) | 29(-1) | 26(-5) | 55(-6) | 40(+2) | 61(+12) | 101(+14) | Benefits obtained from the reduction of environmental impact CO2 ：30,108t-CO2 NOx ：1,134t SOx ：-104t Finally disposed waste volume ：6,343t PRTR-designated substances emissions：7t |
| Global environmental conservation costs, benefits(2) | 9(±0) | 27(+8) | 36(+8) | 17(+1) | 10(±0) | 27(+1) | ||
| Resource circulation costs, benefits(3) | 14(+2) | 20(-5) | 34(-3) | 26(+12) | 46(+4) | 72(+16) | ||
| Upstream/downstream costs, benefits(4) | 1(-1) | 7(±0) | 8(-1) | 0(±0) | 9(-1) | 9(-1) | ||
| Administration costs, benefits(5) | 21(±0) | 16(±0) | 37(±0) | 4(±0) | 4(±0) | 8(±0) | ||
| R&D/solutions business costs, benefits(6) | 4(+1) | 15(+4) | 19(+5) | 10(±0) | 6(+1) | 16(+1) | ||
| Social activities costs(7) | 0(±0) | 0(±0) | 0(±0) | - | - | - | ||
| Environmental Remediation costs, benefits(8) | 1(-1) | 0(-1) | 1(-2) | 6(±0) | 0(-2) | 6(-2) | ||
| Total | 79(±0) | 111(+1) | 190(+1) | 103(+15) | 136(+14) | 239(+29) | ||
Note)
・Values in parentheses denote changes from a year earlier.
・An item having its cost and amount of benefits being stated as 0 in the table has tallies less than the minimum unit.
Amounts of Environmental conservation Facility Capital Investment
| - | Environmental conservation facility capital investment |
|---|---|
| Fujitsu | ¥600M |
| Affiliated companies | ¥800M |
| Total | ¥1,400M |
Transitions in Environmental Conservation Costs and Economic Benefits(Unit:¥100M)
| - | FY2000 | FY2001 | FY2002 | FY2003 | ||
|---|---|---|---|---|---|---|
| Fujitsu | Costs | 82 | 77 | 79 | 79 | |
| Benefits | Actual Benefits | 15 | 24 | 30 | 43 | |
| Estimated Benefits | 96 | 99 | 58 | 60 | ||
| Benefits total | 111 | 123 | 88 | 103 | ||
| Affiliated companies | Costs | 109 | 110 | 110 | 111 | |
| Benefits | Actual Benefits | 55 | 55 | 62 | 65 | |
| Estimated benefits | 80 | 65 | 60 | 71 | ||
| Benefits total | 135 | 120 | 122 | 136 | ||
| Total | Costs | 191 | 187 | 189 | 190 | |
| Benefits | Actual Benefits | 70 | 79 | 92 | 108 | |
| Estimated Benefits | 176 | 164 | 118 | 131 | ||
| Benefits total | 246 | 243 | 210 | 239 | ||
This mark shows that Independent review by a third party (Shin Nihon Environmental Management and Quality Research Institute)
is carried out.
Item Notes
- 1 Pollution prevention costs, benefits:
・Costs incurred to prevent air pollution and water contamination (fees for water treatment facilities) and other activities
・Stemming from failure to observe environmental laws and regulations as well as contribution of environmental conservation activities to value added in manufacturing
・Savings from avoidance of operating losses- 2 Global environmental conservation costs, benefits:
・Costs of energy-saving measures, as well as costs conservation of global warming reduction measures
・Cost savings from reductions in electricity, oil and gas consumption- 3 Resource circulation costs, benefits:
・Costs incurred for waste reduction and disposal, as well as for water conservation, rainwater usage and other measures aimed at efficient resources usage
・Cost savings from reduction and effective use of waste- 4 Upstream/downstream costs, benefits:
・Costs of lowering the environmental burden imposed upstream and downstream by manufacturing and service activities (costs incurred for recycling /reuse of waste products and packaging, Green Procurement, etc.)
・Sales value of recycled and reused products- 5 Administration costs, benefits:
・Management-related environmental conservation costs, including personnel expenses for environmental promotion activities and costs associated with acquiring and maintaining ISO14001 certification, measuring environmental burden, greenification programs, environmental reporting and environmental publicity
・Efficiency enhancement through ISO14001 system implementation, effects of employee training, corporate image enhancement from environment-related publicity- 6 R&D/solutions business costs, benefits:
・Environmental conservation costs for R&D activities and costs of environmental solutions business activities (Green Product/environmental technology design and development costs, environmental solutions business costs, others)
・Contribution to sales made by Green Products, other eco-friendly products and the environmental solutions business- 7 Social activities costs:
・Environmental conservation costs stemming from participation in social activities, such as participation in organizations concerned with environmental preservation- 8 Environmental Remediation costs, benefits:
・Costs of environmental restoration operations (eliminating soil and groundwater contamination, environmental compensation, etc.)
・Savings of compensation payments to residents for groundwater and soil contamination
