Departmental Bulletin Paper わが国の環境会計情報の分析(7) : 繊維産業
An Analysis of Environmental Accounting Information in Japan (7) : Textile Industry

吉田, 雄司  ,  Yuji, YOSHIDA

We verified how environmental accounting information of the textile industry has been disclosed over the past 10 years. The following five companies were covered in this study: TORAY INDUSTRIES, INC. TEIJIN Limited, KURARAY CO., LTD. UNITIKA LTD. And GUNZE LIMITED. The characteristics of the qualitative information are, first, that the scope of calculating environmental conservation costs is accounted by the group company, not the parent. Second, guarantee operations by third parties are not sufficiently conducted. On the other hand, quantitative information shows, first, that Toray had maximum investment in environmental conservation costs, with about \2.1 billion a year on average, and Teijin had maximum expenditure for environmental costs at about \9.5 billion. Second, pollution prevention costs and global environmental conservation costs accounted for about 80% of the composition of expenditures for environmental investments, and pollution prevention and resource circulation costs accounted for over about 70% of environmental expenses. Third, it was found that TEIJIN and UNITICA rank higher than the other three companies when observing environmental conservation costs as compared to the scale of operation. That is, we can assume both companies have conducted environmentally conscious management for the past 10 years.

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