Analysis of Environmental Accounting Information in Japan (5) : Pharmaceutical Industry

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  • わが国の環境会計情報の分析（5） : 医薬品産業
  • ワガクニ ノ カンキョウ カイケイ ジョウホウ ノ ブンセキ(5)イヤクヒン サンギョウ

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Abstract

Environmental accounting information of seven pharmaceutical companies in Japan (Takeda Pharmaceutical Company Limited, Otsuka Pharmaceutical Co., Ltd., Daiichi Sankyo Healthcare Co., Ltd, Astellas Pharma Inc., Eisai Co., Ltd., Mitsubishi Tanabe Pharma Corporation, Chugai Pharmaceutical Co., Ltd.) has been examined. Qualitative information is characterized as an “integrated report,” containing financial information and non-financial information (human rights, environment and communities, etc). The method for aggregating environmental costs were based on GRI (Global Reporting Initiative) and concurrently using the “Environmental Accounting Guidelines” of the Ministry of the Environment. On the other hand, as a characteristic of quantitative information over the past five years, environmental conservation costs totaled \3,448 million on average for the seven companies. For a breakdown, \715 million was spent on environmental investments and \2,733 million was spent on environmental costs. Comparing environmental conservation costs by business scale, environmental conservation costs were 0.45% of net sales on average, environmental investments were 1.70% of total capital investments, environmental costs were about 0.44% of operating expenses, and environmental research expenses were 0.017% of total research and development expenses, which proved to be significantly small amounts. (Acknowledgement :This work was supported by JSPS KAKENHI Grant Number 25380611)

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