Environmental Protection Activities Report

Environmental Accounting
Costs and eﬀects of environmental protection measures are ascertained numerically, shared, and used toidentify potential problems.

In order to grasp the cost and eﬀect of the environmental protection activities in a quantitative manner, FDK Group hasdata in our environmental management system and to promote more eﬃcient environmental activities.

Basic Data for Environmental
Accounting in FY 2006

Environmental Accounting Result in FY 2006
(Unit: million yen)Accounting Period
April 1, 2006 to March 31, 2007
Scope of Data Collation
Plants of FDK Corporation in Japan(incl. FDK Engineering Co., Ltd. and FDK Energy Co., Ltd.)・Method of depreciation cost collation
Calculated using the straight-line method for a use life of ﬁve years.

Costs

Calculation Standards for Environmental Protection Costs

Only the portion related to environmental protection is counted.
・Labor cost
Labor costs are included in the environmental accounting.
Calculation Standards for Eﬀects of Environmental Protection
It includes actual and estimated eﬀects on environmental protection

Management costs

Management-related environmental protection costs including
personnel expenses for environmental promotion activities andcosts associated with acquiring and maintaining ISO14001
certiﬁcation, measuring the environmental burden, greeniﬁcation
programs, environmental reporting and environmental publicity

86

R&D and solutions
business costs

Environmental protection costs for R&D activities and costs ofenvironmental solutions business activities (Green Product/environmental
technology design and development costs, environmental
solutions business costs, others)

57

Social activities costs

Environmental protection costs stemming from participation insocial activities, such as participation in organizations concernedwith environmental protection

0

Environmental
restoration costs

Costs of environmental restoration operations (eliminating soil andgroundwater contamination, environmental compensation, etc.)

Effects

・Accounting period for calculating investment eﬀects

Pollution
prevention
Effects on eﬀects
business Environmental
operations protection eﬀects
Resource
recycling eﬀects
Upstream/downstream
effects
Management effects
R&D/solutions
business effects
Environmental
restoration effects

Environmental Accounting in FY2006
Environmental Cost
After the end of depreciation periods for environmental protection facilities invested in the past, the depreciation costs werereduced together with the labor costs for environmental management functions. On the other hand, costs for R&D, planning anddesigning eco-friendly products to meet the requirements of the2327

Savings from avoidance of operating losses stemming fromfailure to observe (*1), environmental laws and regulations aswell as contribution by environmental protection activities tovalue added in manufacturing (*2)

15

Cost savings from reductions in electricity, oil and 101 gas
consumption

93

Cost savings from reduction and eﬀective use of waste

124

Sales value of recycled and reused products

12Eﬃciency enhancement through ISO14001 system
implementation, eﬀects of employee training, corporate
image enhancement from environment-related publicity

142

Contribution to sales made by Green Products, other Eco-friendly
products and the environmental solutions business75

Savings of compensation payments to residents for groundwaterand soil contamination (*3)

Total

0461

Social activities costs are indicated as "0" since caluculated values do not reach one million yen.
＊１ Value of avoidance of operating losses: (Added value)/(Days of operation)×(Estimated days lost)＊２ Value contributed by environmental protection activities:(Added value)×(Ongoing operating costs of all environmental protection facilities)/(Total cost generated)＊３ Value of avoidance of compensation payments to residents: Estimated savings assuming that risks wereable to be averted.
As of FY 2004, FDK Group calculated its environmental accounting separately from that of Fujitsu
Corporation. However, the calculation is made in accordance with Fujitsu Group s Environmental
Accounting Guideline 2003, in order to maintain the data consistency.

Cost Unit: million yen
Depreciation

Eﬀects Unit: million yen

Investment in FY 2006

20

Substantial effects

230

Past investment

42

Putative effects

231

Total for effects

461

RoHS* Directive rose. Overall, the ultimate reduction in environ-

Cost

265

mental costs came to 327 million yen, or an 11% reduction fromTotal for Expenditure

327

Economic Eﬀects

Substantial effects include profits generated by saving public utility consumption and selling of recyclablewastes.
Putative effects mean profits assumed as economically effective under a certain definition.
(Environmental protection effects against the added values obtained from our production activities)

Cost for consigning disposal of industrial waste was successfully

Shift of costs and eﬀects

the previous year.

reduced. In addition, the increased sales of lead-free products and
RoHS compliant products contributed to increase the eﬀects ofR&D for eco-friendly products.

The overall economic eﬀects

Site Report

activities.
Accounting period of actual eﬀects is set to ﬁve years same as the18Total・Scope of economic eﬀect

depreciation period.

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.)

Environmental Protection
Activities Report・Rules for apportioning mixed costs

Upstream/downstream
costs

Social Activities Report

Items
Scope
Results
Costs incurred to prevent air pollution and water contamination
Pollution
35
prevention costs (fees for water treatment facilities) and other activities
Cost inCosts of energy-saving measures, as well as costs of global
Environmental
50
business protection costs warming reduction measures
operations
incurred for waste reduction and disposal, as well as for
Costs of resources Costs
water conservation, rainwater usage and other measures aimed
79
recyclingat eﬃcient resources usage

Management andOrganizational Structure

introduced an environmental accounting system and has been disclosing the data to the public since 2001. We aim to use the(million yen)1000

arising from them came to a year-on-year increase by 461 million

800

yen, i.e. 11%.

600

Costs

Effects

917
650

588
506

486 521400372 406

369 416

2004

2005

461
327

200
＊ RoHS stands for Restriction of the use of certain Hazardous Substance in electrical andelectric equipment.

02001

2002

2003

2006

(FY)

Social & Environmental Report 200716