わが国の環境会計情報の分析（6） : 自動車産業

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  • Analysis of Environmental Accounting Information in Japan (6) : Automobile Industry
  • ワガクニ ノ カンキョウ カイケイ ジョウホウ ノ ブンセキ(6)ジドウシャ サンギョウ

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Transitions in the actual conditions of the environmental conservation cost in the automobile industry in Japan over the past five years were analyzed. Profitability and competitive advantage regarding the environment were also reviewed. The subject companies were the following five companies: Toyota Motor Corporation, Honda Motor Co., Ltd., MAZDA Motor Corporation, MITSUBISHI MOTORS CORPORATION and Fuji Heavy Industries Ltd. The following four points were identified. First, as an average of the environmental conservation cost, Honda invested ¥20,400 million and Toyota had expenditures of ¥250,100 million, which were the highest figures, respectively. Second, each company expended about 90% of its environmental costs on research and development. Third, MAZDA showed the highest figures regarding the ratio of environmental conservation costs in net sales and environmental expenditures in capital investment, etc. Fourth, it was found that MAZDA’s profitability was moderate, but its environmental conservation costs were the highest.

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