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Updated on May 29, 2026 Environmental Accounting

Basis for environmental accounting calculations

  • Reporting period: January 1, 2025 to December 31, 2025
  • Scope covered: Kuraray

● Total investments for the current period: 29.1 billion Japanese yen
● Total research and development expenses for the current period: 16.3 billion Japanese yen

Costs for Environmental Conservation (Million Japanese yen)

CategoryInvestmentsCostPrincipal activities
Costs within the production sitesPollution prevention costs

48

2,160Operating cost of environmental facilities, measures to prevent emissions of toxic chemical substances
Global environmental conservation costs867Cost of energy conservation activities
Resource recycling costs3474Recycling costs and waste processing costs
Total*2602,701 
Upstream and downstream costs086Recycling and reuse of packaging materials, improvement of container packaging
Administrative costs151166ISO 14001, environmental measurements, environmental education
Research and development costs0108Development of environmentally friendly products
Social activity costs00Afforestation, beautification, provision of environmental information to host community residents
Environmental damage costs*1-- 
Total*22103,061 

*1 

Environmental damage costs are included in pollution prevention costs.

*2 

Due to rounding, totals may not necessarily agree with the sum of the individual figures. 

Environmental conservation cost calculation criteria

  • Depreciation: Straight-line method
  • Standard for allocating costs: In principle, 100% of costs are allocated to individual environmental conservation items. However, a portion of costs is allocated on a pro-rata basis.
Trends in Environmental Capital Expenditures and Enviromental Expenses

Environmental Conservation Effects

CategoryUnit20232024(1) 2025(2) Change
[(2)-(1)]
Pollution prevention activitiesSOx emissionsTons440510462- 48
NOx emissionsTons9981,184879- 305
Soot and dust emissionsTons349542- 53
Chemical substance emissions*1 Tons671602582- 20
COD loadTons414433799366
Global environment conservation activitiesGHG emissionsthousand
tons-CO2e
1,1361,1891,122- 67
Energy consumptioncrude oil equivalent,
1,000 kl
390412398- 14
Resource recycling activitiesExternally disposed industrial waste without effective useTons1,8491,3011,628327
Rate of effective use of waste95.897.196.3- 0.8
Water resource usage*2 million m³616358- 5
Total discharge of wastewater*2million m³545749- 8

*1 

Substances subject to the PRTR Law and substances designated by the Japan Chemical Industry Association

*2 

Excluding seawater

Standard for calculating environmental conservation effects

  • Effects are calculated in simple comparison with the total environmental load of the previous fiscal year and are not adjusted for production volume.

Standard for calculating economic effects (benefits) of environmental conservation measures.

  • Although material effects such as income from recycling are known, benefits are deducted from environmental conservation costs.

For detailed environmental data, please visit the site below.