The FUJIFILM Environmental Report/2001 Edition

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ENVIRONMENTAL ACCOUNTING FOR FISCAL 2000 Considering the balance between environmental protection and economic feasibility is extremely important for ensuring the sustainable development of society and companies. In the past, however, environmental protection was not considered within the framework of corporate accounting, as companies did not quantify the relationship between it and economic feasibility. 16 Environmental accounting is a new type of calculation system that transcends the limits of traditional corporate accounting, under which companies were evaluated only from an economic perspective. At present, environmental accounting aggregation methods are still in the trial phase and remain incomplete. Fujifilm commenced aggregations for environmental auditing in fiscal 1998 and organized the Committee for Establishing Environmental Auditing to accurately assess the actual state of that auditing. We are now progressing with Companywide activities in this area. 1. Environmental accounting principles ■ Purpose of environmental accounting 1) Environmental accounting provides environmental information that is expressed in terms of quantitative values that assist decision making by managers. 2) Environmental accounting is used to provide accurate information to related internal and external parties (stakeholders). ■ Basic policies of environmental accounting We refer to the Ministry of the Environment’s Toward the Establishment of an Environmental Accounting System, Annual Report 2000. ■ Scope of application of aggregation Fuji Photo Film Co., Ltd. ■ Period covered by aggregation Fiscal 2000: April 1, 2000 to March 31, 2001 ■ Aggregation method 1) Calculations for depreciation are made using the straight-line method over a three-year period. 2) The effects are recorded for the depreciation period, with aggregation being made over the three-year period beginning with the introduction of facilities. 3) Environmental costs contained in comprehensive costs* are aggregated by a proportional calculation as determined by the purpose of expenditures. *Comprehensive costs incorporate capital investments and necessary expenses that are made for purposes other than environmental protection. While adopting the fundamental principles embodied in guidelines issued by the Ministry of the Environment, Fujifilm’s environmental accounting for fiscal 2000, as shown below, has been broken down into even more detailed categories and incorporates the unique features of its own approach to environmental protection. This includes 1) emphasizing prevention measures rather than countermeasures for sewage and 2) placing higher priority on reduction than on reuse and recycling. As one trial measure implemented in fiscal 2000, to promote an easy understanding of the effects of our environmental protection measures, we converted into monetary values the volume of reductions in environmental burden and displayed these values. 2. Considerations A notable feature of the aggregated results is that 94% of environmental expenses—excluding those made for adhering to laws and regulations—were for preventive measures. This highlights the Company’s strong emphasis on preventive measures. The ideal form of environmental accounting currently envisioned by the Company is to evaluate all effects for all environmental protection costs on a monetary basis. This will allow us to ascertain and evaluate the balance between the costs and effects of environmental protection outlays. At present, however, the number of environment burden categories that can be objectively evaluated on a monetary basis is limited. From fiscal 2000, we began converting—on a trial basis—the environmental burden into a monetary value to the greatest extent that conversion values could be obtained. Fujifilm will continue working to raise the accuracy of such information to promote an easier understanding of its environmental activities. Concurrently, we aim to provide reference materials that will assist managers with their decision making. As shown on the following page, Fujifilm’s expenses for environmental protection in fiscal 2000 amounted to ¥30.3 billion, and the economic effects of these expenditures totaled ¥29.9 billion. The environmental burden reduction effects that could be converted into monetary values amounted to ¥14.0 billion.
◆ Fiscal 2000 Environmental Accounting Tabulation Aggregation Chart Value unit: ¥100 million Total Environment Protection Costs Economic Effects Environment Protection Effects Volume of reduction in Converted Amount environmental monetary Category A. Area costs within businesses 1) Pollution prevention Principal approach invested Cost Principal effects Amount Principal effects burden value a) Adherence to laws Maintenance and operation of facilities 3.8 18.2 Reductions of fines for 0.1 SOx reductions 125.1 tons 0.4 for treating wastewater and exhaust gas (6.0%) pollution b) Pollution prevention Reduce VOC emissions 36.9 33.0 Reduce the volume 2.4 Reduction of VOC emis- 750.2 tons 3.9 Reduce volume of wastewater (10.9%) of wastewater treated *1 sions into the environment 2) Protection of the Progress with energy conservation 21.1 11.1 Conservation of energy *2 8.8 Reduction in the volume 51.4 tons 4.1 earth’s environment Reduce the number of devices that (3.7%) of CO2 emissions into 5.1 tons @ 3) Resource recycling use CFCs the environment Reduction of the volume of CFCs used a) Reduce Use energy-saving designs for reducing 29.1 32.0 Reduce raw materials used 180.5 — — — energy losses during manufacturing (10.6%) per unit and conserve and for raising production efficiency resources b) Reuse/Recycle Reuse and recycle Fujicolor QuickSnap 6.0 42.4 Reduction of volume of waste 101.1 — — — single-use cameras, silver, containers, (14.0%) materials treated through 5.9 and base materials reuse and recycling B. Water and sewage costs Costs for recovery from market 0.4 4.7 — — Reduction in the volume @ (1.6%) of crude oil extracted Reduction in the volume of silver extracted 151.6 tons @ Reduction in the volume 127.2 thousand 127.2 of waste for treatment at landfill sites through reuse and recycling tons Reduction in the volume of 208.4 thousand 0.8 water used by customers tons Reduction in the volume of 5.8 thousand waste liquids by customers tons C. Costs of management Environmental protection activities 0.4 20.8 — — — — — activities at production sites Costs for obtaining ISO 14001 certification Costs for publicizing information (6.9%) D. Research and Development of environment- 18.9 140.2 — — — — — development costs friendly products R&D of environment-friendly facilities that reduce energy losses Testing of material safety (46.2%) E. Social-related activities Beautification and 0.1 0.2 — — — — — greenification activities (0.1%) F. Environmental damage Fines for environmental pollution — 0.6 — — — — — costs (0.2%) Total 116.7 303.2 (100%) 298.8 139.7 *4 3.3 *5 113.1 thousand kl *3 Categories with @ do not list monetary values because there are no indicators enabling a conversion into monetary amounts. *1 Volume reduced: 1,218,000 tons *2 Portion of reduction of heavy crude: 26.7 thousand kl *3 Portion of reduction of heavy crude: 89.1 thousand kl Portion of reduction of plastic waste materials: 24.0 thousand tons *4 Alumina waste materials: 47.5 thousand tons Plastic waste materials: 11.9 thousand tons Other waste materials: 61.9 thousand tons Volume of reductions of waste material disposed of through incineration and landfill sites: 5.9 thousand tons *5 Development liquids: 2.8 thousand tons Sticking agents: 3.0 thousand tons The bases for converting reductions in the environmental burden into monetary values are as follows: 1. SOx reductions: ¥345 thousand/ton (Industrial Environmental Management Association Co., Ltd., from Fiscal 1999 Report on Survey Research (Environmental Auditing), including on Development of Environmental Business.) 2. VOC reductions: ¥525 thousand/ton (Industrial Environmental Management Association Co., Ltd., from Fiscal 1999 Report on Survey Research (Environmental Auditing), including on Development of Environmental Business.) 3. CO2 reductions: ¥8,000/ton (Average cost for joint implementation (AIJ) Project based on the United Nations Framework Treaty for Climate Changes) 4. Landfill treatment costs for industrial waste: ¥100/kg 5. Water purifying treatment costs: ¥400/ton (Calculated based on drinking water costs and sewage costs for local government authorities) 6. Unit costs for the treatment of development agents: ¥65 thousand/ton Unit costs for the treatment of fixing agents: ¥50,000/ton 17
Page 1 and 2: The FUJIFILM Environmental Report/2
Page 3 and 4: OPENING REMARKS Minoru Ohnishi Chai
Page 5 and 6: ◆ Outline of Environmental Activi
Page 7 and 8: ENVIRONMENTAL IMPACT OF FUJIFILM’
Page 9 and 10: RESPONSIBLE CARE POLICIES, ORGANIZA
Page 11 and 12: ◆ Fujifilm Responsible Care Organ
Page 13 and 14: ASSESSMENT OF THE SAFETY OF CHEMICA
Page 15 and 16: ENVIRONMENT-FRIENDLY CONTAINERS AND
Page 17: ENVIRONMENTAL EDUCATION AND AWARENE
Page 21 and 22: Substances subject to compulsory re
Page 23 and 24: Change in Amounts of Waste Material
Page 25 and 26: Change in Energy Cost Units (Data f
Page 27 and 28: ◆ Air and Water Quality-Related R
Page 29 and 30: FUJIFILM PRODUCTS AND THE ENVIRONME
Page 31 and 32: Environmental Product Assessment Fr
Page 33 and 34: ECOSTABLON Presensitized (PS) Plate
Page 35 and 36: ◆ Other Environment-Friendly Prod
Page 37 and 38: COMMUNICATION ACTIVITIES As part of
Page 39 and 40: SOCIAL CONTRIBUTION ACTIVITIES In 1
Page 41 and 42: GROUPWIDE ENVIRONMENTAL EFFORTS Zer
Page 43 and 44: INDEPENDENT REVIEW REPORT ON “THE

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