電力会社における環境会計情報に関する一考察

概要

Environmental accounting information of the ten electric power companies in Japan (Hokkaido Electric Power, Tohoku Electric Power, Tokyo Electric Power, Chubu Electric Power, Hokuriku Electric Power, Kansai Electric Power, Chugoku Electric Power, Shikoku Electric Power, Kyushu Electric Power and Okinawa Electric Power) was verified from qualitative and quantitative points of view. Qualitatively, there is a problem with the fact that it is not clear whether the scope of aggregation in environmental accounting information refers to a single company or a group of companies. The information of the ten companies may be compared with each other to a certain extent, because they prepare their reports by using examples from the guidelines provided by the Ministry of the Environment or GRI. The physical quantity effect and economic effect on environmental costs are basically indicated in contradistinction to each other, however some companies do not report the physical quantity information in any of the items of their environmental accounting. Next, as a quantitative analysis, about 60% of the environmental costs are spent on regional environmental conservation, specifically, antipollution measures. Environmental costs as a percentage of total sales account for about 4.5% on average over the past five years. The amount of environmental investment as a percentage of the total amount of capital investment accounts for about 7.7% on average over the same period, while environmental costs as a percentage of operating costs account for about 4.1% on average over the same period.

著者

吉田 雄司 埼玉学園大学経営学部

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