わが国の環境会計情報の分析 (3)非鉄金属会社

概要

Environmental accounting information of the five non-ferrous metal companies in Japan (Sumitomo Electric Industries, Mitsubishi Materials, Furukawa Electric, Fujikura and Hitachi Electric) was analyzed from qualitative and quantitative aspects. For qualitative characteristics, the name of the report was the "CSR Report" instead of the environmental report. In the guidelines, it also used "GRI" along with "Environmental Accounting Guidelines." For cost-effectiveness analysis of environmental accounting, the physical quantity effect is disclosed in the item of real flow cost. On the other hand, for quantitative analysis, the average environmental conservation cost expenditure per company was about \7,300 million. The breakdown was about \1,300 million for environmental investments and about \6,000 million for environmental costs. In addition, as for the average of the five companies, environmental conservation cost accounts for 0.66% of net sales, environmental investment accounts for 2.48% of capital investments, environmental cost accounts for 0.56% of operating expenses and environmental R&D cost accounts for 5.22% of total R&D costs. It was revealed that they were smaller than other industries.

著者

吉田 雄司 埼玉学園大学経営学部

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